State Codes and Statutes
Statutes > Minnesota > 270-271 > 270C > 270C_304270C.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.
History:
2005 c 151 art 1 s 31; 2006 c 259 art 8 s 2
