{"data":{"id":"us-mn/minn.-stat.-270c.304","jurisdiction":"us-mn","citation":"Minn. Stat. § 270C.304","heading":"ELECTRONICALLY FILED RETURNS; SIGNATURES.","body":"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.","path":["TAXATION, SUPERVISION, DATA PRACTICES","CHAPTER 270C. DEPARTMENT OF REVENUE","TAX ADMINISTRATION"],"source_url":"https://www.revisor.mn.gov/statutes/cite/270C.304","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:39Z","sha256":"65c3fd864bbbc241e5ab9eb08eb93abc6807ac90a49fc45c60dfa56b459947f8","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-270c.302","next":"us-mn/minn.-stat.-270c.306"},"notice":"GroundRules: Original legal text. Not legal advice."}