2002 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 payments.  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 electronic means, then all tax and surcharge 
 payments in the subsequent calendar year must be paid by 
 electronic means. 

    HIST: 2000 c 394 art 1 s 8; 1Sp2001 c 5 art 17 s 19