2000 Minnesota Statutes

     297I.35 Payment of tax. 

    Subdivision 1.    General rule.  All taxes and 
 surcharges imposed under this chapter must be paid to the 
 commissioner by the date that the return must be filed under 
 section 297I.30. 

    Subd. 2.    Electronic funds transfer.  If the aggregate 
 amount of tax and surcharges due under this chapter during a 
 calendar year is equal to or exceeds $120,000, or if the 
 taxpayer is required to make payment of any other tax to the 
 commissioner by means of electronic funds transfer as defined in 
 section 336.4A-104, paragraph (a), then all tax and surcharge 
 payments in the subsequent calendar year must be paid by means 
 of a funds transfer as defined in section 336.4A-104, paragraph 
 (a).  The funds transfer payment date, as defined in section 
 336.4A-104, must be on or before the date the payment is due.  
 If the date the payment is due is not a funds transfer business 
 day, as defined in section 336.4A-105, paragraph (a), clause 
 (4), the payment date must be on or before the funds transfer 
 business day next following the date the payment is due. 

    HIST: 2000 c 394 art 1 s 8