Section 268.07 — Benefit Account.
268.07 BENEFIT ACCOUNT. Subdivision 1. Application for unemployment benefits; determination of benefit account. (a) An application for unemployment benefits may be filed in person, by mail, or by electronic transmission as the commissioner may require. The applicant must be unemployed at the time the application is filed and must provide all requested information in the […]
Section 268.052 — Payment To Trust Fund By State And Political Subdivisions.
268.052 PAYMENT TO TRUST FUND BY STATE AND POLITICAL SUBDIVISIONS. Subdivision 1. Payments. In lieu of taxes payable on a quarterly basis, the state of Minnesota or its political subdivisions must reimburse the trust fund the amount of unemployment benefits charged to its reimbursable account under section 268.047. Reimbursements in the amount of unemployment benefits […]
Section 268.0525 — Indian Tribes.
268.0525 INDIAN TRIBES. (a) An Indian tribe, as defined under United States Code, title 25, section 450b(e) of the Indian Self-Determination and Education Assistance Act, and any subdivision, subsidiary, or business enterprise owned by the Indian tribe, must be treated the same as the state of Minnesota, or a political subdivision of the state, for […]
Section 268.053 — Payment To Trust Fund By Nonprofit Organizations.
268.053 PAYMENT TO TRUST FUND BY NONPROFIT ORGANIZATIONS. Subdivision 1. Election. (a) Any nonprofit organization that has employees in covered employment must pay taxes on a quarterly basis in accordance with section 268.051 unless it elects to make reimbursements to the trust fund the amount of unemployment benefits charged to its reimbursable account under section […]
Section 268.057 — Collection Of Taxes.
268.057 COLLECTION OF TAXES. Subdivision 1. Amount computed presumed correct. Any amount due from an employer, as computed by the commissioner, is presumed to be correctly determined and assessed, and the burden is upon the employer to show its incorrectness. A statement by the commissioner of the amount due is admissible in evidence in any […]
Section 268.058 — Lien, Levy, Setoff, And Civil Action.
268.058 LIEN, LEVY, SETOFF, AND CIVIL ACTION. Subdivision 1. Lien. (a) Any amount due under this chapter or section 116L.20, from an applicant or an employer, becomes a lien upon all the property, within this state, both real and personal, of the person liable, from the date of assessment. The term “date of assessment” means […]
Section 268.059 — Garnishment For Delinquent Taxes And Unemployment Benefit Overpayments.
268.059 GARNISHMENT FOR DELINQUENT TAXES AND UNEMPLOYMENT BENEFIT OVERPAYMENTS. Subdivision 1. Notice. The commissioner may give notice to any employer that an employee owes any amounts due under this chapter or section 116L.20, and that the obligation should be withheld from the employee’s wages. The commissioner may proceed only if the amount due is uncontested […]
Section 268.0625 — Revocations Of Business Licenses.
268.0625 REVOCATIONS OF BUSINESS LICENSES. Subdivision 1. Notice of debt to licensing authority. The state of Minnesota or a political subdivision may not issue, transfer, or renew, and must revoke a license for the conduct of any profession, trade, or business, if the commissioner notifies the licensing authority that the licensee, applicant, or employer owes […]
Section 268.063 — Personal Liability.
268.063 PERSONAL LIABILITY. (a) Any officer, director, or employee of a corporation or any manager, governor, member, or employee of a limited liability company who (1) either individually or jointly with others, have or should have had control of, supervision over, or responsibility for paying the amounts due under this chapter or section 116L.20, and […]
Section 268.047 — Effect On Employer Of Unemployment Benefits Paid.
268.047 EFFECT ON EMPLOYER OF UNEMPLOYMENT BENEFITS PAID. Subdivision 1. General rule. Unemployment benefits paid to an applicant, including extended and shared work benefits, will be used in computing the future tax rate of a taxpaying base period employer or charged to the reimbursable account of a base period nonprofit or government employer that has […]