TERMS AND CONDITIONS FOR TAX COURT E-FILING: Before accessing Tax Court E-Filing I certify:

1. I have completed all registration to use Tax Court E-Filing, including the successful completion of the E-Filing test;
2. I have reviewed and will abide by all of the requirements for use of Tax Court E-Filing, as set forth in the orders of the Minnesota Tax Court and any rules that may be promulgated from time to time;
3. That I will abide by all requirements for use of Tax Court E-Filing, as set forth in the orders of the Minnesota Tax Court and any rules that may be promulgated from time to time, regarding registration, change of contact information, and consent to electronic service;
4. That I will abide by all of the requirements for use of Tax Court E-Filing, as set forth in the orders of the Minnesota Tax Court and any rules that may be promulgated from time to time, regarding electronic service;
5. That I will abide by all the requirements for use of Tax Court E-Filing, as set forth in the orders of the Minnesota Tax Court and any rules that may be promulgated from time to time, regarding filing of confidential and nonpublic documents, including the use of a cover sheet for nonpublic documents when filing such documents;
6. That I acknowledge the application of Minnesota Rule of Civil Procedure 5.04(c)(1) - (3) and understand any document submitted for electronic filing may be rejected for the reasons set forth in that Rule;
7. That any document submitted for electronic filing has been scanned for viruses, and is virus free; and
8. I understand that technical failures caused by my own hardware, software, or phone lines will not generally excuse an untimely filing.