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Chapter 270C
Section 270C.304
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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
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