Minnesota Statutes
§ 270C.304 — ELECTRONICALLY FILED RETURNS; SIGNATURES
Minnesota § 270C.304
This text of Minnesota § 270C.304 (ELECTRONICALLY FILED RETURNS; SIGNATURES) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 270C.304 (2026).
Text
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.
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Legislative History
2005 c 151 art 1 s 31;2006 c 259 art 8 s 2
Nearby Sections
15
§ 270C.01
DEFINITIONS§ 270C.02
DEPARTMENT OF REVENUE; COMMISSIONER§ 270C.03
POWERS AND DUTIES§ 270C.04
USE OF INFORMATION§ 270C.05
ACCESS TO CRIMINAL JUSTICE DATA§ 270C.06
RULEMAKING AUTHORITY§ 270C.07
REVENUE NOTICES§ 270C.08
TAX INFORMATION BULLETINS§ 270C.09
OPINION OF ATTORNEY GENERAL; EFFECT§ 270C.11
TAX EXPENDITURE BUDGETCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 270C.304, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/270C/270C.304.