1999 Minnesota Statutes

     270.74 Financial transaction cards; payment of state 
  taxes. 

    (a) The commissioner of revenue may allow taxpayers to use 
 financial transaction cards, as defined in section 325G.02, 
 subdivision 2, to pay any of the following which are payable to 
 the commissioner: 

    (1) state taxes; 

    (2) estimated tax deposits; 

    (3) penalties; 

    (4) interest; 

    (5) additions to taxes; and 

    (6) fees. 

    (b) The commissioner may impose a fee on each transaction 
 under paragraph (a).  The fee is equal to the fee the 
 commissioner is required to pay for the taxpayer's use of the 
 financial transaction card.  This fee must be deposited in the 
 general fund and is appropriated to the commissioner for the 
 purpose of paying the transaction card fee. 

    (c) The types of financial transaction cards that will be 
 accepted shall be determined solely by the commissioner.  The 
 selection of transaction card vendors shall be made through a 
 request for proposals process.  Before issuing a request for 
 proposals, the commissioner shall review the request for 
 proposals and any specifications with the commissioner of 
 finance and the state treasurer.  The commissioner shall select 
 the transaction card vendors from among those which meet the 
 operational and cost requirements of the department of revenue.  
 The commissioner may limit the number of different types of 
 financial transaction cards that will be accepted. 

    (d) If the commissioner allows taxpayers to pay taxes with 
 financial transaction cards, the commissioner shall report 
 quarterly on the status of this program to the chairs of the 
 house tax and appropriations committees and the chairs of the 
 senate tax and finance committees.  

    HIST: 1991 c 345 art 1 s 84