2025 Session
Last amended: 2006 session
§ 270C.304 — Electronically Filed Returns; Signatures
Plain-Language Summary
When you e-file a tax return, your name, your agent's name, or your taxpayer ID number counts as your official signature.
270C.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
History: History: 2005 c 151 art 1 s 31; 2006 c 259 art 8 s 2
Practical Notes
Confirms that electronically filed returns are legally signed – you do not need a separate ink signature.