2022 Minnesota Statutes
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Chapter 297I
Section 297I.35
Recent History
- 2013 Subd. 2 Amended 2013 c 142 art 5 s 12
- 2010 Subd. 2 Amended 2010 c 389 art 6 s 15
- 2009 Subd. 2 Amended 2009 c 88 art 9 s 14
- 2001 Subd. 2 Amended 2001 c 5 art 17 s 19
- 2000 297I.35 New 2000 c 394 art 1 s 8
This is an historical version of this statute chapter. Also view the most recent published version.
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 297I.30.
§
Subd. 2.Electronic payments.
If the aggregate amount of tax and surcharges due under this chapter during a fiscal year ending June 30 is equal to or exceeds $10,000, 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 all subsequent calendar years must be paid by electronic means.
Official Publication of the State of Minnesota
Revisor of Statutes