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