2004 Minnesota Statutes

     289A.07 Electronically filed returns; signatures. 

    For purposes of this chapter, 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.  "Electronic means" includes, but is not limited to, 
 the use of a touch-tone telephone to transmit return information 
 in a manner prescribed by the commissioner.  

    HIST: 1993 c 375 art 2 s 2