2003 Minnesota Statutes

     270.78 Penalty for failure to pay electronically. 

    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 electronic means, 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.  After the 
 commissioner's initial notification to the taxpayer that 
 payments are required to be made by electronic means, the 
 commissioner is not required to notify the taxpayer in 
 subsequent periods if the initial notification specified the 
 amount of tax liability at which a taxpayer is required to remit 
 payments by electronic means.  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; 1Sp2001 c 5 art 17 s 5