The improper submission of restricted identifiers is addressed in Rule 11.02(3) of these rules and in Rule 11.04 in the General Rules of Practice. You must file your Sales and Use Tax return online through our eServices system.Note: If you have multiple locations and file a consolidated return, This fact sheet explains your requirements and options for submitting Form W2 and W2c information to the Minnesota Department of Revenue. Rule 128.05 is a new provision in the Minnesota Rules. It is patterned after Fed. An online version of filling-out a paper form. Insurance claims can be submitted through a medical claims management system or a direct data entry system. Electronic filing and service is required in all 87 Minnesota counties. Use the Intent to Dissolve form to provide notice that the company is in the process of dissolving.