Minnesota § 297I.35 PAYMENT OF TAX

Minnesota Statutes

§ 297I.35 — PAYMENT OF TAX

Minnesota § 297I.35

PartEXCISE AND SALES TAXES

Ch. 297IINSURANCE TAXES

This text of Minnesota § 297I.35 (PAYMENT OF TAX) 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. § 297I.35 (2026).

Text

Subdivision 1.General rule.
All taxes and surcharges imposed under this chapter must be paid to the commissioner by the date that the return must be filed under section297I.30.

Subd. 2.Electronic payments.
If the aggregate amount of tax and surcharges due under this chapter during a fiscal year ending June 30 is equal to or exceeds $10,000, or if the taxpayer is required to make payment of any other tax to the commissioner by electronic means, then all tax and surcharge payments in all subsequent calendar years must be paid by electronic means.

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Subdivision 1.General rule.
All taxes and surcharges imposed under this chapter must be paid to the commissioner by the date that the return must be filed under section297I.30.

Subd. 2.Electronic payments.
If the aggregate amount of tax and surcharges due under this chapter during a fiscal year ending June 30 is equal to or exceeds $10,000, or if the taxpayer is required to make payment of any other tax to the commissioner by electronic means, then all tax and surcharge payments in all subsequent calendar years must be paid by electronic means.