1998 Minnesota Statutes

     270.78 Penalty for failure to make payment by electronic 
  funds transfer. 

    (a) In addition to other applicable penalties imposed by 
 law, after notification from the commissioner of revenue to the 
 taxpayer that payments for a tax administered by the 
 commissioner are required to be made by means of electronic 
 funds transfer, and the payments are remitted by some other 
 means, there is a penalty in the amount of five percent of each 
 payment that should have been remitted electronically.  The 
 penalty can be abated under the abatement procedures prescribed 
 in section 270.07, subdivision 6, if the failure to remit the 
 payment electronically is due to reasonable cause. 

    (b) The penalty under paragraph (a) does not apply if the 
 taxpayer pays by other means the amount due at least three 
 business days before the date the payment is due.  This 
 paragraph does not apply after December 31, 1997. 

    HIST: 1993 c 375 art 10 s 10; 1994 c 587 art 12 s 3