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.
Minn. Stat. § 270C.304
ELECTRONICALLY FILED RETURNS; SIGNATURES.
2005 c 151 art 1 s 31; 2006 c 259 art 8 s 2
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.