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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.
Cite this article: FindLaw.com - Minnesota Statutes Taxation, Supervision, Data Practices (Ch. 270-271 App.) § 270C.304. Electronically filed returns; signatures - last updated January 01, 2018 | https://codes.findlaw.com/mn/taxation-supervision-data-practices-ch-270-271-app/mn-st-sect-270c-304/
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