2000 Minnesota Statutes

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

    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.  The penalty 
 bears interest at the rate specified in section 270.75 from the 
 due date of the payment of the tax to the date of payment of the 
 penalty. 

    HIST: 1993 c 375 art 10 s 10; 1994 c 587 art 12 s 3; 1999 c 
 243 art 16 s 7