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270C.304 ELECTRONICALLY FILED RETURNS; SIGNATURES.

For purposes of a law administered by the commissioner, the name of the taxpayer, the name of the taxpayer's authorized agent, or the taxpayer's identification number, will constitute a signature when transmitted as part of the return information on returns filed by electronic means by the taxpayer or at the taxpayer's direction.

History:

2005 c 151 art 1 s 31; 2006 c 259 art 8 s 2

Official Publication of the State of Minnesota
Revisor of Statutes