2007 Minnesota Statutes

270C.42 ELECTRONIC PAYMENTS; PENALTY.
    Subdivision 1. 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.
    Subd. 2. Penalty for failure to pay electronically. In addition to other applicable penalties
imposed by law, after notification from the commissioner to the taxpayer that payments for a tax
payable to 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 270C.34 if the
failure to remit the payment electronically is due to reasonable cause. The penalty bears interest
at the rate specified in section 270C.40 from the due date of the payment of the tax to the date
of payment of the penalty.
History: 2005 c 151 art 1 s 50