1999 Minnesota Statutes

     270.771 Payments required to be made by electronic funds 
  transfer. 

    (a) If a taxpayer is required to make payment of a tax to 
 the commissioner by means of electronic funds transfer as 
 defined in section 336.4A-104, paragraph (a), the taxpayer shall 
 make all payments of all taxes and fees paid to the commissioner 
 by means of electronic funds transfer. 

    (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.  

    HIST: 1997 c 84 art 6 s 13