Minnesota § 270C.42 ELECTRONIC PAYMENTS; PENALTY

Minnesota Statutes

§ 270C.42 — ELECTRONIC PAYMENTS; PENALTY

Minnesota § 270C.42

PartTAXATION, SUPERVISION, DATA PRACTICES

Ch. 270CDEPARTMENT OF REVENUE

This text of Minnesota § 270C.42 (ELECTRONIC PAYMENTS; PENALTY) 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.42 (2026).

Text

Subdivision 1.Payments required to be made electronically.

(a)If a taxpayer is required to make payment of a tax to the commissioner by electronic means, the taxpayer shall make all payments of all taxes and fees paid to the commissioner by electronic means.

(b)Paragraph (a) does not apply to payments required to be made for individual income taxes under section289A.20, subdivision 1, paragraph (a), or289A.25. Subd. 2.Penalty for failure to pay electronically. In addition to other applicable penalties imposed by law, after notification from the commissioner to the taxpayer that payments for a tax payable to the commissioner are required to be made by electronic means, and the payments are remitted by some other means, there is a penalty in the amount of five percent of each payment tha

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Subdivision 1.Payments required to be made electronically.
(a) If a taxpayer is required to make payment of a tax to the commissioner by electronic means, the taxpayer shall make all payments of all taxes and fees paid to the commissioner by electronic means.
(b) Paragraph (a) does not apply to payments required to be made for individual income taxes under section289A.20, subdivision 1, paragraph (a), or289A.25.

Subd. 2.Penalty for failure to pay electronically.
In addition to other applicable penalties imposed by law, after notification from the commissioner to the taxpayer that payments for a tax payable to the commissioner are required to be made by electronic means, and the payments are remitted by some other means, there is a penalty in the amount of five percent of each payment that should have been remitted electronically. After the commissioner's initial notification to the taxpayer that payments are required to be made by electronic means, the commissioner is not required to notify the taxpayer in subsequent periods if the initial notification specified the amount of tax liability at which a taxpayer is required to remit payments by electronic means. The penalty can be abated under the abatement procedures prescribed in section270C.34if the failure to remit the payment electronically is due to reasonable cause. The penalty bears interest at the rate specified in section270C.40from the date provided in section270C.40, subdivision 3, to the date of payment of the penalty.