1998 Minnesota Code
Chapters 270 - 271 Taxation, Supervision, Data Practices
Chapter 270 Department of Revenue
Section 270.771 Payments required to be made by electronic funds transfer.
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
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