2003 Minnesota Statutes

     270.771 Payments required to be made electronically. 

    (a) If a taxpayer is required to make payment of a tax to 
 the commissioner by electronic means, the taxpayer shall make 
 all payments of all taxes and fees paid to the commissioner by 
 electronic means. 

    (b) Paragraph (a) does not apply to payments required to be 
 made for individual income taxes under section 289A.20, 
 subdivision 1, paragraph (a), or 289A.25.  

    HIST: 1997 c 84 art 6 s 13; 1Sp2001 c 5 art 17 s 4