2005 Minnesota Statutes - 270C.304 — Electronically filed returns; signatures.

     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.  "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: 2005 c 151 art 1 s 31