3rd Engrossment - 82nd Legislature (2001 - 2002) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to unemployment insurance; making technical 1.3 and substantive changes; modifying unemployment 1.4 compensation provisions for Indian tribes; providing 1.5 for workers' compensation and disability insurance 1.6 offsets of unemployment benefits payments; providing 1.7 that certain applicants on leaves of absence are 1.8 ineligible for benefits; modifying definitions; 1.9 clarifying procedures; providing eligibility for 1.10 benefits for certain victims of domestic abuse; 1.11 instructing the revisor to renumber sections and 1.12 change terms; amending Minnesota Statutes 2000, 1.13 sections 268.03, subdivision 1; 268.035, subdivisions 1.14 4, 5, 20, 29, and by adding subdivisions; 268.042, 1.15 subdivision 1; 268.045; 268.047; 268.051, subdivisions 1.16 1a, 3, 4, and 7; 268.052, subdivisions 1, 2, and by 1.17 adding a subdivision; 268.053, subdivisions 1 and 3; 1.18 268.059; 268.07, subdivisions 1, 2, 3a, and 3b; 1.19 268.085, subdivisions 1, 2, 3, 6, 7, 14, 15, and by 1.20 adding subdivisions; 268.086, subdivisions 1 and 7; 1.21 268.095, subdivisions 1, 2, 8, and 11; 268.101, 1.22 subdivisions 1 and 2; 268.105, subdivision 7; 268.131, 1.23 subdivision 2; 268.18, subdivision 2b; 268.184; 1.24 268.192, subdivision 1; 268.6715; and 268.976, 1.25 subdivision 1; proposing coding for new law in 1.26 Minnesota Statutes, chapter 268; repealing Laws 1999, 1.27 chapter 107, section 22. 1.28 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.29 Section 1. [268.029] [CITATION; UNEMPLOYMENT INSURANCE 1.30 PROGRAM.] 1.31 Sections 268.029 to 268.23 shall be known and may be cited 1.32 as the "Minnesota Unemployment Insurance Program Law." 1.33 Sec. 2. Minnesota Statutes 2000, section 268.03, 1.34 subdivision 1, is amended to read: 1.35 Subdivision 1. [STATEMENT.] The public
policy1.36 underlyingpurpose of sections 268.03268.029 to 268.23 is as2.1 follows: Economic insecurity due to involuntary unemployment is2.2 a serious threat to the well-beingof the people ofworkers in 2.3 Minnesota . Involuntary unemploymentis a subject of general 2.4 interest andconcern that requires appropriate action by the 2.5 legislature to prevent its spread and to lighten its burdens. 2.6 The public good and the well-being of the citizens of Minnesota2.7 will be promoted by providing , under the taxing powers of the2.8 state for the compulsory setting aside of reserves to be used2.9 for the payment of unemployment benefits to individualsworkers 2.10 who are unemployed through no fault of their own . Unemployment2.11 benefits area temporary partial wage replacement to assist the 2.12 unemployed worker to become reemployed. This program will be 2.13 known as the "Minnesota unemployment insurance program." 2.14 Sec. 3. Minnesota Statutes 2000, section 268.035, 2.15 subdivision 4, is amended to read: 2.16 Subd. 4. [BASE PERIOD.] "Base period" means: 2.17 (1) the first four of the last five completed calendar 2.18 quarters immediatelyprior to the effective date of an 2.19 applicant's benefit account ;as set forth below: 2.20 If the benefit account is effective The base period 2.21 on or between these dates: is the prior: 2.22 January 1 - March 31 October 1 - September 30 2.23 April 1 - June 30 January 1 - December 31 2.24 July 1 - September 30 April 1 - March 31 2.25 October 1 - December 31 July 1 - June 30 2.26 (2) if during the base period under clause (1) an applicant 2.27 received workers' compensation for temporary disability under 2.28 chapter 176 or a similar federal law of the United Statesor 2.29 similar law of another state, or if an applicant whose own 2.30 serious illness caused a loss of work for which the applicant 2.31 received compensation for loss of wages from some other source, 2.32 the applicant may request a base period as follows: 2.33 (i) if an applicant was compensated for a loss of work of 2.34 seven to 13 weeks, the base period shall be the first four of 2.35 the last six completed calendar quarters prior to the effective 2.36 date of the benefit account; 3.1 (ii) if an applicant was compensated for a loss of work of 3.2 14 to 26 weeks, the base period shall be the first four of the 3.3 last seven completed calendar quarters prior to the effective 3.4 date of the benefit account; 3.5 (iii) if an applicant was compensated for a loss of work of 3.6 27 to 39 weeks, the base period shall be the first four of the 3.7 last eight completed calendar quarters prior to the effective 3.8 date of the benefit account; and 3.9 (iv) if an applicant was compensated for a loss of work of 3.10 40 to 52 weeks, the base period shall be the first four of the 3.11 last nine completed calendar quarters prior to the effective 3.12 date of the benefit account; 3.13 (3) if the applicant qualifies for a base period under 3.14 clause (2), but has insufficient wage credits to establish a 3.15 benefit account, the applicant may request a base period of the 3.16 last four completed calendar quarters prior to the date the 3.17 applicant's benefit account is effective. This base period may 3.18 be used only once during any five-calendar-year period; and 3.19 (4) no base period under clause (1), (2), or (3) shall 3.20 include wage credits upon which a prior benefit account was 3.21 established. 3.22 Sec. 4. Minnesota Statutes 2000, section 268.035, 3.23 subdivision 5, is amended to read: 3.24 Subd. 5. [UNEMPLOYMENT BENEFITS.] "Unemployment benefits" 3.25 means the money payments portion of the Minnesota unemployment 3.26 insurance program available to an applicant. 3.27 Sec. 5. Minnesota Statutes 2000, section 268.035, is 3.28 amended by adding a subdivision to read: 3.29 Subd. 8a. [COMMISSIONER.] "Commissioner" means the 3.30 commissioner of economic security. 3.31 Sec. 6. Minnesota Statutes 2000, section 268.035, is 3.32 amended by adding a subdivision to read: 3.33 Subd. 12a. [DEPARTMENT.] "Department" means the department 3.34 of economic security. 3.35 Sec. 7. Minnesota Statutes 2000, section 268.035, 3.36 subdivision 20, is amended to read: 4.1 Subd. 20. [NONCOVERED EMPLOYMENT.] "Noncovered employment" 4.2 means: 4.3 (1) employment for the United States government or an 4.4 instrumentality thereof, including military service; 4.5 (2) employment for an Indian, an Indian-controlled4.6 employer, and Indian tribe, or any wholly controlled4.7 subsidiaries or subdivisions, if the employment is performed on4.8 an Indian reservation or Indian Trust Land;4.9 (3)employment for a state, other than Minnesota, or a 4.10 political subdivision or instrumentality thereof; 4.11 (4)(3) employment for a foreign government; 4.12 (5)(4) employment for an instrumentality wholly owned by a 4.13 foreign government, if the employment is of a character similar 4.14 to that performed in foreign countries by employees of the 4.15 United States government or an instrumentality thereof and the 4.16 United States Secretary of State has certified that the foreign 4.17 government grants an equivalent exemption to similar employment 4.18 performed in the foreign country by employees of the United 4.19 States government and instrumentalities thereof; 4.20 (6)(5) employment covered under United States Code, title 4.21 45, section 351, the Railroad Unemployment Insurance Act; 4.22 (7)(6) employment covered by a reciprocal arrangement 4.23 between the commissioner and another state or the federal 4.24 government which provides that all employment performed by an 4.25 individual for an employer during the period covered by the 4.26 reciprocal arrangement is considered performed entirely within 4.27 another state; 4.28 (8)(7) employment for a church or convention or 4.29 association of churches, or an organization operated primarily 4.30 for religious purposes that is operated, supervised, controlled, 4.31 or principally supported by a church or convention or 4.32 association of churches described in United States Code, title 4.33 26, section 501(c)(3) of the federal Internal Revenue Code and 4.34 exempt from income tax under section 501(a); 4.35 (9)(8) employment of a duly ordained or licensed minister 4.36 of a church in the exercise of a ministry or by a member of a 5.1 religious order in the exercise of duties required by the order, 5.2 for Minnesota or a political subdivision or an organization 5.3 described in United States Code, title 26, section 501(c)(3) of 5.4 the federal Internal Revenue Code and exempt from income tax 5.5 under section 501(a); 5.6 (10)(9) employment of an individual receiving 5.7 rehabilitation of "sheltered" work in a facility conducted for 5.8 the purpose of carrying out a program of rehabilitation for 5.9 individuals whose earning capacity is impaired by age or 5.10 physical or mental deficiency or injury or a program providing 5.11 "sheltered" work for individuals who because of an impaired 5.12 physical or mental capacity cannot be readily absorbed in the 5.13 competitive labor market. This clause applies only to services 5.14 performed for Minnesota or a political subdivision or an 5.15 organization described in United States Code, title 26, section 5.16 501(c)(3) of the federal Internal Revenue Code and exempt from 5.17 income tax under section 501(a) in a facility certified by the 5.18 rehabilitation services branch of the department or in a day 5.19 training or habilitation program licensed by the department of 5.20 human services; 5.21 (11)(10) employment of an individual receiving work relief 5.22 or work training as part of an unemployment work relief or work 5.23 training program assisted or financed in whole or in part by any 5.24 federal agency or an agency of a state or political subdivision 5.25 thereof. This clause applies only to employment for Minnesota 5.26 or a political subdivision or an organization described in 5.27 United States Code, title 26, section 501(c)(3) of the federal 5.28 Internal Revenue Code and exempt from income tax under section 5.29 501(a). This clause shall not apply to programs that require 5.30 unemployment benefit coverage for the participants; 5.31 (12)(11) employment for Minnesota or a political 5.32 subdivision as an elected official, a member of a legislative 5.33 body, or a member of the judiciary; 5.34 (13)(12) employment as a member of the Minnesota national 5.35 guard or air national guard; 5.36 (14)(13) employment for Minnesota, a political 6.1 subdivision, or instrumentality thereof, as an employee serving 6.2 only on a temporary basis in case of fire, flood, tornado, or 6.3 similar emergency; 6.4 (15)(14) employment as an election official or election 6.5 worker for Minnesota or a political subdivision, but only if the 6.6 compensation for that employment was less than $1,000 in a 6.7 calendar year; 6.8 (16)(15) employment for Minnesota that is a major policy 6.9 making or advisory position in the unclassified service, 6.10 including those positions established pursuant to section 6.11 43A.08, subdivision 1a; 6.12 (17)(16) employment for a political subdivision of 6.13 Minnesota that is a nontenured major policy making or advisory 6.14 position; 6.15 (18)(17) domestic employment in a private household, local 6.16 college club, or local chapter of a college fraternity or 6.17 sorority performed for a person, only if the wages paid in any 6.18 calendar quarter in either the current or preceding calendar 6.19 year to all individuals in domestic employment totaled less than 6.20 $1,000. 6.21 "Domestic employment" includes all service in the operation 6.22 and maintenance of a private household, for a local college 6.23 club, or local chapter of a college fraternity or sorority as 6.24 distinguished from service as an employee in the pursuit of an 6.25 employer's trade or business; 6.26 (19)(18) employment of an individual by a son, daughter, 6.27 or spouse, and employment of a child under the age of 18 by the 6.28 child's father or mother; 6.29 (20)(19) employment of an inmate of a custodial or penal 6.30 institution; 6.31 (21)(20) employment for a school, college, or university 6.32 by a student who is enrolled and is regularly attending classes 6.33 at the school, college, or university; 6.34 (22)(21) employment of an individual who is enrolled as a 6.35 student in a full-time program at a nonprofit or public 6.36 educational institution that maintains a regular faculty and 7.1 curriculum and has a regularly organized body of students in 7.2 attendance at the place where its educational activities are 7.3 carried on, taken for credit at the institution, that combines 7.4 academic instruction with work experience, if the employment is 7.5 an integral part of the program, and the institution has so 7.6 certified to the employer, except that this clause shall not 7.7 apply to employment in a program established for or on behalf of 7.8 an employer or group of employers; 7.9 (23)(22) employment of university, college, or 7.10 professional school students in an internship or other training 7.11 program with the city of St. Paul or the city of Minneapolis 7.12 pursuant to Laws 1990, chapter 570, article 6, section 3; 7.13 (24)(23) employment for a hospital by a patient of the 7.14 hospital. "Hospital" means an institution that has been 7.15 licensed by the department of health as a hospital; 7.16 (25)(24) employment as a student nurse for a hospital or a 7.17 nurses' training school by an individual who is enrolled and is 7.18 regularly attending classes in an accredited nurses' training 7.19 school; 7.20 (26)(25) employment as an intern for a hospital by an 7.21 individual who has completed a four-year course in an accredited 7.22 medical school; 7.23 (27)(26) employment as an insurance salesperson, by other 7.24 than a corporate officer, if all the compensation for the 7.25 employment is solely by way of commission. The word "insurance" 7.26 shall include an annuity and an optional annuity; 7.27 (28)(27) employment as an officer of a township mutual 7.28 insurance company or farmer's mutual insurance company operating 7.29 pursuant to chapter 67A; 7.30 (29)(28) employment as a real estate salesperson, by other 7.31 than a corporate officer, if all the compensation for the 7.32 employment is solely by way of commission; 7.33 (30)(29) employment as a direct seller as defined in 7.34 United States Code, title 26, section 3508; 7.35 (31)(30) employment of an individual under the age of 18 7.36 in the delivery or distribution of newspapers or shopping news, 8.1 not including delivery or distribution to any point for 8.2 subsequent delivery or distribution; 8.3 (32)(31) casual employment performed for an individual, 8.4 other than domestic employment under clause (18)(17), that does 8.5 not promote or advance that employer's trade or business; 8.6 (33)(32) employment in "agricultural employment" unless 8.7 considered "covered agricultural employment" under subdivision 8.8 11; or 8.9 (34)(33) if employment during one-half or more of any pay 8.10 period was covered employment, all the employment for the pay 8.11 period shall be considered covered employment; but if during 8.12 more than one-half of any pay period the employment was 8.13 noncovered employment, then all of the employment for the pay 8.14 period shall be considered noncovered employment. "Pay period" 8.15 means a period of not more than a calendar month for which a 8.16 payment or compensation is ordinarily made to the employee by 8.17 the employer. 8.18 [EFFECTIVE DATE.] This section is effective retroactive to 8.19 December 31, 2000. 8.20 Sec. 8. Minnesota Statutes 2000, section 268.035, 8.21 subdivision 29, is amended to read: 8.22 Subd. 29. [WAGES.] "Wages" means all compensation for 8.23 services, including commissions; bonuses; severance payments; 8.24 vacation and holiday pay; back pay as of the date of payment; 8.25 tips and gratuities paid to an employee by a customer of an 8.26 employer and accounted for by the employee to the employer; 8.27 sickness and accident disability payments, except as otherwise 8.28 provided in this subdivision; and the cash value of all 8.29 compensation in any medium other than cash, except: 8.30 (1) the amount of any payment made to, or on behalf of, an 8.31 employee under a plan established by an employer that makes 8.32 provision for employees generally or for a class or classes of 8.33 employees, including any amount paid by an employer for 8.34 insurance or annuities, or into a plan, to provide for a 8.35 payment, on account of (i) retirement or (ii) medical and 8.36 hospitalization expenses in connection with sickness or accident 9.1 disability, or (iii) death; 9.2 (2) the payment by an employer of the tax imposed upon an 9.3 employee under United States Code, title 26, section 3101 of the 9.4 Federal Insurance Contribution Act, with respect to compensation 9.5 paid to an employee for domestic serviceemployment in a private 9.6 household of the employer or for agricultural employment; 9.7 (3) any payment made to, or on behalf of, an employee or 9.8 beneficiary (i) from or to a trust described in United States 9.9 Code, title 26, section 401(a) of the federal Internal Revenue 9.10 Code, that is exempt from tax under section 501(a) at the time 9.11 of the payment unless the payment is made to an employee of the 9.12 trust as compensation for services as an employee and not as a 9.13 beneficiary of the trust, or (ii) under or to an annuity plan 9.14 that, at the time of the payment, is a plan described in section 9.15 403(a); 9.16 (4) sickness or accident disability payments made by the 9.17 employer after the expiration of six calendar months following 9.18 the last calendar month that the individual worked for the 9.19 employer; 9.20 (5) disability payments made under the provisions of any 9.21 workers' compensation law; 9.22 (6) sickness or accident disability payments made by a 9.23 third party payer such as an insurance company; 9.24 (7) payments made into a fund, or for the purchase of 9.25 insurance or an annuity, to provide for sickness or accident 9.26 disability payments to employees pursuant to a plan or system 9.27 established by the employer that provides for the employer's 9.28 employees generally or for a class or classes of employees; or 9.29 (8) nothing in this subdivision shall exclude from the term 9.30 "wages" any payment made under any type of salary reduction 9.31 agreement, including payments made under a cash or deferred 9.32 arrangement and cafeteria plan, as defined in United States 9.33 Code, title 26, sections 401(k) and 125 of the federal Internal 9.34 Revenue Code, to the extent that the employee has the option to 9.35 receive the payment in cash. 9.36 Sec. 9. Minnesota Statutes 2000, section 268.042, 10.1 subdivision 1, is amended to read: 10.2 Subdivision 1. [EMPLOYER FOR PART OF YEAR.] Except as 10.3 provided in subdivision 3, any organization or person that is or 10.4 becomes an employer subject to sections 268.03 to 268.23 within 10.5 any calendar year shall be considered to be an employer during10.6 subject to these sections the entire calendar year. 10.7 Sec. 10. Minnesota Statutes 2000, section 268.045, is 10.8 amended to read: 10.9 268.045 [EMPLOYER TAX OR REIMBURSABLE ACCOUNTS.] 10.10 (a) The commissioner shall maintain a tax account for each 10.11 taxpaying employer and a reimbursable account for each nonprofit 10.12 or government employer that ishas elected to be liable for 10.13 payments in lieu of taxes if that employer has employees in 10.14 covered employment in the current or the prior calendar year, 10.15 except as provided in this section , and. The commissioner shall 10.16 assess the tax account of a taxpaying employer for all the taxes 10.17 due under section 268.051 and credit the tax account with all 10.18 taxes paid. The commissioner shall charge the reimbursable 10.19 account of a nonprofit or government employer that elects to 10.20 make payments in lieu of taxes for any unemployment benefits 10.21 determined chargeable to the employer under section 268.047 10.22 and shall credit the tax account with all the taxes paid, or if10.23 the employer is liable for payments in lieu of taxes,shall 10.24 credit the reimbursable account with the payments made. 10.25 (b) Two or more related taxpaying corporations concurrently 10.26 employing the same employees and compensating those employees 10.27 through a common paymaster that is one of the corporations may 10.28 apply to the commissioner to establish a common paymaster tax 10.29 account that shall be the tax account of the common paymaster 10.30 corporation. If approved, the separate tax accounts shall be 10.31 maintained, but the employees compensated through the common 10.32 paymaster shall be reported as employees of the common paymaster 10.33 corporation. The corporations using the common paymaster tax 10.34 account shall be jointly and severally liable for any unpaid 10.35 taxes, penalties, and interest owing from the common paymaster 10.36 tax account. 11.1 (c) Two or more taxpaying employers having 50 percent or 11.2 more common ownership and compensating employees through a 11.3 single payer that is one of the employers may apply to the 11.4 commissioner for a merging of the experience rating records11.5 ratings of the employers into a single experience rating and 11.6 joint tax account. 11.7 If approved, the joint tax account shall be effective on 11.8 that date assigned by the commissioner and shall remain in 11.9 effect for not less than two calendar years, and continuing 11.10 unless written notice terminating the joint tax account is filed 11.11 with the commissioner. The termination shall be effective on 11.12 January 1 next following the filing of the written notice of 11.13 termination. 11.14 The employers in the joint tax account shall be jointly and 11.15 severally liable for any unpaid taxes, penalties, and interest 11.16 owing from the joint tax account. 11.17 (d) Two or more nonprofit or government employers that are11.18 have elected to be liable for payments in lieu of taxes may 11.19 apply to the commissioner for the establishment of a group 11.20 reimbursable account for the purpose of sharing the cost of 11.21 unemployment benefits charged based upon wage credits from all 11.22 employers in the group. The application shall identify and 11.23 authorize a group representative to act as the group's agent for 11.24 the purposes of the reimbursable account. If approved, the 11.25 commissioner shall establish a group reimbursable account for 11.26 the employers effective as of the beginning of the calendar year 11.27 that the application is received. The reimbursable account 11.28 shall remain in effect for not less than two calendar years and 11.29 thereafter until terminated at the discretion of the 11.30 commissioner or upon application by the group at least 30 11.31 calendar days prior to the end of the two year period or 30 11.32 calendar days prior to January 1 of any following calendar 11.33 year. Each nonprofit or government employer in the group shall 11.34 be jointly and severally liable for payments in lieu of taxes 11.35 for all unemployment benefits paid based upon wage credits from 11.36 all employers in the group during the period the group 12.1 reimbursable account was in effect. 12.2 Sec. 11. Minnesota Statutes 2000, section 268.047, is 12.3 amended to read: 12.4 268.047 [EFFECT ON AN EMPLOYER OF UNEMPLOYMENT BENEFITS 12.5 CHARGED TO EMPLOYERPAID.] 12.6 Subdivision 1. [GENERAL RULE.] Unemployment benefits paid 12.7 to an applicant, including extended, additional, and shared work 12.8 benefits, shall be used in computing the future tax rate of a 12.9 taxpaying base period employer or charged to the tax or12.10 reimbursable account of the applicant'sa base period nonprofit 12.11 or government employer as and when paidthat has elected to be 12.12 liable for payments in lieu of taxes except as provided in 12.13 subdivisions 2 and 3. The amount of unemployment benefits used 12.14 in computing the future tax rate of taxpaying employers or 12.15 charged to each base period employer's tax orthe reimbursable 12.16 account of a nonprofit or government employer that has elected 12.17 to be liable for payments in lieu of taxes shall be the same 12.18 percentage of the total amount of unemployment benefits paid as 12.19 the percentage of wage credits from the employer is of the total 12.20 amount of wage credits from all the applicant's base period 12.21 employers. 12.22 In making computations under this subdivision, the amount 12.23 of wage credits, if not a whole dollar, shall be computed to the 12.24 nearest whole dollar. 12.25 Subd. 2. [EXCEPTIONS TO CHARGESFOR ALL EMPLOYERS.] 12.26 Unemployment benefits paid shall not be charged to the tax12.27 accountused in computing the future tax rate of a taxpaying 12.28 base period employer or charged to the reimbursable account of a 12.29 base period nonprofit or government employer that ishas elected 12.30 to be liable for payments in lieu of taxes when: 12.31 (1) the applicant was discharged from the employment 12.32 because of aggravated employment misconduct as determined under 12.33 section 268.095. This exception shall apply only to 12.34 unemployment benefits paid for periods after the applicant's 12.35 discharge from employment; 12.36 (2) an applicant's discharge from that employment occurred 13.1 because a law required removal of the applicant from the 13.2 position the applicant held; 13.3 (3) the employer provided regularly scheduled part-time 13.4 employment to the applicant during the applicant's base period 13.5 and continues to provide the applicant with regularly scheduled 13.6 part-time employment during the benefit year of at least 90 13.7 percent of the part-time employment provided in the base period, 13.8 and is an involved employer because of the applicant's loss of 13.9 other employment. This exception shall terminate effective the 13.10 first week that the employer fails to meet the benefit year 13.11 employment requirements. This exception shall apply to 13.12 educational institutions without consideration of the period 13.13 between academic years or terms; 13.14 (4) the employer is a fire department or firefighting 13.15 corporation or operator of a life-support transportation 13.16 service, and continues to provide employment for the applicant 13.17 as a volunteer firefighter or a volunteer ambulance service 13.18 personnel during the benefit year on the same basis that 13.19 employment was provided in the base period. This exception 13.20 shall terminate effective the first week that the employer fails 13.21 to meet the benefit year employment requirements; 13.22 (5) the applicant's unemployment from this employer was a 13.23 direct result of the condemnation of property by a governmental 13.24 agency, a fire, flood, or act of nature, where 25 percent or 13.25 more of the employees employed at the affected location, 13.26 including the applicant, became unemployed as a result. This 13.27 exception shall not apply where the unemployment was a direct 13.28 result of the intentional act of the employer or a person acting 13.29 on behalf of the employer; 13.30 (6) the unemployment benefits were paid by another state as 13.31 a result of the transferring of wage credits under a combined 13.32 wage arrangement provided for in section 268.131; 13.33 (7) the applicant stopped working because of a labor 13.34 dispute at the applicant's primary place of employment if the 13.35 employer was not a party to the labor dispute; or13.36 (8) the unemployment benefits were determined overpaid 14.1 unemployment benefits under section 268.18; or 14.2 (9) the fund was reimbursed for the unemployment benefits 14.3 by the federal government. 14.4 Subd. 3. [EXCEPTIONS TO CHARGESFOR TAXPAYING EMPLOYERS.] 14.5 Unemployment benefits paid shall not be charged to the tax14.6 accountused in computing the future tax rate of a taxpaying 14.7 base period employer when: 14.8 (1) the applicant's wage credits from that employer are 14.9 less than $500; 14.10 (2) the applicant quit the employment, unless it was 14.11 determined under section 268.095, to have been because of a good 14.12 reason caused by the employer or because the employer notified 14.13 the applicant of discharge within 30 calendar days. This 14.14 exception shall apply only to unemployment benefits paid for 14.15 periods after the applicant's quitting the employment; or 14.16 (3) the employer discharged the applicant from employment 14.17 because of employment misconduct as determined under section 14.18 268.095. This exception shall apply only to unemployment 14.19 benefits paid for periods after the applicant's discharge from 14.20 employment. 14.21 Subd. 4. [LIMITATION ON EXCEPTIONS.] Regardless of 14.22 subdivisions 2 and 3, an exception under those subdivisions will 14.23 be limited in accordance with section 268.101, subdivision 2, 14.24 paragraph (b). 14.25 Subd. 4. [FEDERAL REIMBURSED BENEFITS NOT CHARGED.]14.26 Regardless of subdivision 1, no employer's account shall be14.27 charged for unemployment benefits for which the fund is14.28 reimbursed by the federal government.14.29 Subd. 5. [NOTICE OF UNEMPLOYMENT BENEFITS CHARGEDPAID.] 14.30 (a) The commissioner shall notify each employer at least 14.31 quarterly by mail or electronic transmission of the unemployment 14.32 benefits paid that will be used in computing the future tax rate 14.33 of a taxpaying employer, or that have been charged to the 14.34 employer'sreimbursable account of a nonprofit or government 14.35 employer that has elected to be liable for payments in lieu of 14.36 taxes. Unless a protest is filed in a manner prescribed by the15.1 commissionerwithin 30 calendar days from the date of sending of 15.2 the notice, the charges set forth in thenotice shall be final 15.3 and shall not be subject to collateral attack by way of review 15.4 of a tax rate notice ,or application for a credit adjustment or 15.5 refund , or otherwise. 15.6 (b) Upon receipt of a protest, the commissioner shall 15.7 review the charges on the noticeunemployment benefits to be 15.8 used in computing the future tax rate of a taxpaying employer or 15.9 charged to the reimbursable account of a nonprofit or government 15.10 employer that has elected to be liable for payments in lieu of 15.11 taxes and determine whether there has been an error in the15.12 charging of the employer's accountmade. The commissioner shall 15.13 either affirm or make a redetermination of the charges15.14 unemployment benefits paid to be used in computing the future 15.15 tax rate of a taxpaying employer or charged to the reimbursable 15.16 account of a nonprofit or government employer that has elected 15.17 to be liable for payments in lieu of taxes, and a notice of 15.18 affirmation or redetermination shall be sent to the employer by 15.19 mail or electronic transmission. 15.20 (c) The affirmation or redetermination shall be final 15.21 unless the employer files an appeal within 30 calendar days 15.22 after the date the affirmation or redetermination was sent. 15.23 Proceedings on the appeal shall be conducted in accordance with 15.24 section 268.105. 15.25 (d) An employer may not collaterally attack, by way of a 15.26 protest to a notice of unemployment benefits chargedpaid, any 15.27 prior determination or decision holding that unemployment 15.28 benefits paid shall be used in computing the future tax rate of 15.29 a taxpaying employer or charged to the employer'sreimbursable 15.30 account , thatof a nonprofit or government employer that has 15.31 elected to be liable for payments in lieu of taxes which 15.32 determination or decision has become final. 15.33 (e) The commissioner may at any time upon the 15.34 commissioner's own motion correct a clerical error that resulted 15.35 in charges to an employer's accountan incorrect notice under 15.36 paragraph (a). 16.1 Sec. 12. Minnesota Statutes 2000, section 268.051, 16.2 subdivision 1a, is amended to read: 16.3 Subd. 1a. [TAX REPORTS.] (a) Every employer, except 16.4 those makingnonprofit and government employers that have 16.5 elected to make payments in lieu of taxes, shall submit a tax 16.6 report on a form, or in a manner, prescribed by the commissioner 16.7 on or before the last day of the month following the end of the 16.8 calendar quarter, unless the employer meets the requirements for 16.9 submitting tax reports annually under section 268.0511. An 16.10 employer that fails to submit a tax report when due, or submits 16.11 an incorrect tax report, shall be subject to section 268.057, 16.12 subdivision 1. 16.13 (b) Each tax report shall include the total wages paid and 16.14 the taxable wages paid that quarter, the amount of tax due, and 16.15 any other information required by the commissioner. 16.16 (c) A tax report must be submitted for each calendar 16.17 quarter even though no wages were paid or no tax is due. 16.18 Sec. 13. Minnesota Statutes 2000, section 268.051, 16.19 subdivision 3, is amended to read: 16.20 Subd. 3. [COMPUTATION OF A TAXPAYING EMPLOYER'S EXPERIENCE 16.21 RATING.] (a) For each calendar year, the commissioner shall 16.22 compute an experience rating for each taxpaying employer who has 16.23 been subject to this chapter for at least the 12 calendar months 16.24 prior to July 1 of the prior calendar year. 16.25 (b) The experience rating shall be the ratio obtained by 16.26 dividing 125 percent of the total unemployment benefits charged16.27 to the employer's tax accountrequired under section 268.047 to 16.28 be used in computing the employer's tax rate during the period16.29 the employer has been subject to this chapter, but not more than16.30 the60 calendar months ending on June 30 of the prior calendar 16.31 year, by the employer's total taxable payroll for thethat same 16.32 period. 16.33 (b)(c) For purposes of paragraph (a)(b), only that 16.34 taxable payroll upon which taxes have been paid on or before 16.35 September 30 of the prior calendar year may be used in computing 16.36 an employer's experience rating. 17.1 (c)(d) The experience rating shall be computed to the 17.2 nearest one-tenth of a percent, to a maximum of 8.9 percent. 17.3 Sec. 14. Minnesota Statutes 2000, section 268.051, 17.4 subdivision 4, is amended to read: 17.5 Subd. 4. [EXPERIENCE RATING RECORDTRANSFER.] (a) When 17.6 ana taxpaying employer acquires the organization, trade or 17.7 business or substantially all the assets of another employer, 17.8 and there is 25 percent or more common ownership, directly or 17.9 indirectly, between the predecessor and successor, the 17.10 experience rating recordof the predecessor employer shall be 17.11 transferred as of the date of acquisition to the successor 17.12 employer for the purpose of computing a tax rate. 17.13 (b) When ana taxpaying employer acquires a distinct 17.14 severable portion of the organization, trade, business, or 17.15 assets that is less than substantially all of the employing 17.16 enterprises of another employer, and there is 25 percent or more 17.17 common ownership, directly or indirectly, between the 17.18 predecessor and successor, the successor employer shall acquire 17.19 the experience rating recordattributable to the portion it 17.20 acquired, and the predecessor employer shall retain the 17.21 experience rating recordattributable to the portion that it has 17.22 retained, if (1) the successor makes a written request to apply 17.23 for the transfer of the experience rating recordattributable to 17.24 the severable portion acquired from the predecessor within 180 17.25 calendar days from the date of acquisition, and (2) files an 17.26 application within the time and in the manner prescribed by the 17.27 commissioner that furnishes sufficient information to 17.28 substantiate the severable portion and to assign the appropriate 17.29 total and taxable wages and unemployment benefit charges to the17.30 successor forportion of the experience rating purposes. 17.31 (c) The term "common ownership" for purposes of this 17.32 subdivision includes ownership by a spouse, parent, child, 17.33 brother, sister, aunt, uncle, niece, nephew, or first cousin, by 17.34 birth or by marriage. 17.35 (d) If the successor employer under paragraphs (a) and (b) 17.36 had an experience rating recordat the time of the acquisition, 18.1 the transferred recordexperience rating of the predecessor 18.2 shall be combined with the successor's recordexperience rating 18.3 for purposes of computing a tax rate. 18.4 (e) If there has been a transfer of an experience rating 18.5 recordunder paragraph (a) or (b), employment with a predecessor 18.6 employer shall not be considered to have been terminated if 18.7 similar employment is offered by the successor employer and 18.8 accepted by the employee. 18.9 (f) The commissioner, upon the commissioner's own motion or 18.10 upon application of an employer shall determine if an employer 18.11 is a successor within the meaning of this subdivision and shall 18.12 send the determination to the employer by mail or electronic 18.13 transmission. The determination shall be final unless an appeal 18.14 is filed by the employer within 30 calendar days after the 18.15 sending of the determination. Proceedings on the appeal shall 18.16 be conducted in accordance with section 268.105. 18.17 (g) The commissioner may, as the result of any 18.18 determination or decision regarding succession or nonsuccession, 18.19 recompute the tax rate of all employers affected by the 18.20 determination or decision for any year, including the year of 18.21 the acquisition and subsequent years, that is affected by the 18.22 transfer or nontransfer of part or all of the experience rating 18.23 record. This paragraph does not apply to rates that have become 18.24 final before the filing of a written request to apply for the 18.25 transfer of a severable portion of the experience rating record18.26 under paragraph (b). 18.27 (h) Should an employer not have been in operation long 18.28 enough to qualify for an experience rating under subdivision 3, 18.29 paragraph (a), the experience rating recordfor purposes of this 18.30 subdivision shall consist of those factors that normally make up 18.31 an experience rating, without the 12-month minimum required18.32 under subdivision 3. 18.33 (i) If the commissioner finds that a transaction was done, 18.34 in whole or in part, to avoid an experience rating recordor the 18.35 transfer of an experience rating record, the commissioner may 18.36 transfer all or part of the experience rating recordregardless 19.1 of the requirements or limitations of paragraph (a). This shall 19.2 include the transferring of employees from the payroll of an 19.3 employer with a higher experience rating recordto the payroll 19.4 of an employer with a lower experience rating record. 19.5 (j) Regardless of paragraph (a), if there is an acquisition 19.6 or merger of a publicly held corporation by or with another 19.7 publicly held corporation the experience rating recordsratings 19.8 of the corporations shall be combined as of the date of 19.9 acquisition or merger for the purpose of computing a tax rate. 19.10 Sec. 15. Minnesota Statutes 2000, section 268.051, 19.11 subdivision 7, is amended to read: 19.12 Subd. 7. [TAX RATE BUYDOWN.] (a) Any taxpaying employer 19.13 who has been assigned a tax rate based upon an experience rating 19.14 may, upon the voluntary payment of an amount equivalent to any 19.15 portion or all of the unemployment benefits charged to the19.16 employer's account,used in computing the experience rating plus 19.17 a surcharge of 25 percent, obtain a cancellation of unemployment 19.18 benefits charged to the accountused equal to the payment made, 19.19 less the surcharge. Upon the payment, the commissioner shall 19.20 compute a new experience rating for the employer, and determine 19.21 a new tax rate. 19.22 (b) Voluntary payments may be made only during the 30 19.23 calendar day period immediately following the date of sending of 19.24 the notice of tax rate. This period may be extended, upon a 19.25 showing of good cause, but in no event shall a voluntary payment 19.26 be allowed after 120 calendar days from the beginning of the 19.27 calendar year for which the tax rate is effective. 19.28 (c) Voluntary payments made within the time required will 19.29 not be refunded unless a request is made in writing within 30 19.30 calendar days after sending of the notice of the new tax rate. 19.31 Sec. 16. Minnesota Statutes 2000, section 268.052, 19.32 subdivision 1, is amended to read: 19.33 Subdivision 1. [PAYMENTS.] In lieu of taxes payable on a 19.34 quarterly basis, the state of Minnesota or its political 19.35 subdivisions shall pay into the fund the amount of unemployment 19.36 benefits charged to its reimbursable account under section 20.1 268.047. Payments in the amount of unemployment benefits 20.2 charged to the reimbursable account during a calendar quarter 20.3 shall be made on or before the last day of the month following 20.4 the month that the notice of unemployment benefits chargedpaid 20.5 is sent pursuant to section 268.047, subdivision 56. Past due 20.6 payments in lieu of taxes shall be subject to the same interest 20.7 charges and collection procedures that apply to past due taxes. 20.8 Sec. 17. Minnesota Statutes 2000, section 268.052, 20.9 subdivision 2, is amended to read: 20.10 Subd. 2. [ELECTION BY STATE OR POLITICAL SUBDIVISION TO BE 20.11 A TAXPAYING EMPLOYER.] (a) The state or political subdivision 20.12 may elect to be a taxpaying employer for any calendar year if a 20.13 notice of election is filed within 30 calendar days following 20.14 January 1 of that calendar year. Upon election, the state or 20.15 political subdivision shall be assigned the new employer tax 20.16 rate under section 268.051, subdivision 5, for the calendar year 20.17 of the election and until it qualifies for an experience rating 20.18 under section 268.051, subdivision 3. 20.19 (b) An election shall be for a minimum period of threetwo 20.20 calendar years following the effective date of the election and 20.21 continue unless a notice terminating the election is filed not 20.22 later than 30 calendar days before the beginning of the calendar 20.23 year. The termination shall be effective at the beginning of 20.24 the next calendar year. Upon election, the commissioner shall 20.25 establish a reimbursable account for the state or political 20.26 subdivision. A termination of election shall be allowed only if 20.27 the state or political subdivision has a zero, since the 20.28 beginning of the experience rating and has noperiod under 20.29 section 268.051, subdivision 3, paid taxes and made voluntary 20.30 payments under section 268.051, subdivision 7, equal or more 20.31 than 125 percent of the unemployment benefit charges to its tax20.32 account that have not yet been used in computing anbenefits 20.33 used in computing the experience rating. In addition, any 20.34 unemployment benefits paid after the experience rating under20.35 section 268.051, subdivision 3.period shall be transferred to 20.36 the new reimbursable account of the state or political 21.1 subdivision. If the amount of taxes and voluntary payments paid 21.2 since the beginning of the experience rating period exceeds 125 21.3 percent of the amount of unemployment benefits paid during the 21.4 experience rating period, that amount in excess shall be applied 21.5 against any unemployment benefits paid after the experience 21.6 rating period. 21.7 (c) The method of payments to the fund under subdivisions 3 21.8 and 4 shall apply to all taxes paid by or due from the state or 21.9 political subdivision that elects to be taxpaying employers 21.10 under this subdivision. 21.11 (d) The commissioner may allow a notice of election or a 21.12 notice terminating election to be filed by mail or electronic 21.13 transmission. 21.14 Sec. 18. Minnesota Statutes 2000, section 268.052, is 21.15 amended by adding a subdivision to read: 21.16 Subd. 5. [CONSIDERED AN ELECTION.] If the state of 21.17 Minnesota or its political subdivisions choose not to be a 21.18 taxpaying employer under subdivision 2, the state or its 21.19 political subdivision shall be considered, for purposes of the 21.20 Minnesota unemployment insurance program, to have elected to be 21.21 liable for payments in lieu of taxes under subdivision 1. 21.22 [EFFECTIVE DATE.] This section is effective the day 21.23 following final enactment. 21.24 Sec. 19. [268.0525] [INDIAN TRIBES.] 21.25 (a) An Indian tribe, as defined under United States Code, 21.26 title 25, section 450b(e) of the Indian Self-Determination and 21.27 Education Assistance Act, and any subdivision, subsidiary, or 21.28 business enterprise owned by the Indian tribe, shall be treated 21.29 the same as the state of Minnesota, or a political subdivision 21.30 of the state, for all purposes of the Minnesota unemployment 21.31 insurance program law. 21.32 (b) The Indian tribe may make separate elections under 21.33 section 268.052, subdivision 2, for itself and each subdivision, 21.34 subsidiary, or business enterprise wholly owned by the Indian 21.35 tribe. 21.36 (c) If an Indian tribe, subdivision, subsidiary, or 22.1 business enterprise wholly owned by the tribe, which has elected 22.2 to be liable for payments in lieu of taxes, fails to make the 22.3 required payments within 90 days of the notice of delinquency, 22.4 the commissioner shall terminate the election to make payments 22.5 in lieu of taxes as of the beginning of the next calendar year, 22.6 unless all past due payments in lieu of taxes, and any interest 22.7 and penalties, have been paid before the beginning of the next 22.8 calendar year. 22.9 An Indian tribe, subdivision, subsidiary, or business 22.10 enterprise wholly owned by the tribe that has its election 22.11 terminated under this paragraph shall become a taxpaying 22.12 employer and assigned the new employer tax rate under section 22.13 268.051, subdivision 5, until the tribe, subdivision, 22.14 subsidiary, or business enterprise wholly owned by the Indian 22.15 tribe qualifies for an experience rating under section 268.051, 22.16 subdivision 3. 22.17 [EFFECTIVE DATE.] This section is effective retroactive to 22.18 December 31, 2000. 22.19 Sec. 20. Minnesota Statutes 2000, section 268.053, 22.20 subdivision 1, is amended to read: 22.21 Subdivision 1. [ELECTION.] (a) Any nonprofit organization 22.22 that has employees in covered employment shall pay taxes on a 22.23 quarterly basis pursuant to section 268.051 unless it elects to 22.24 make payments in lieu of taxes to the fund the amount of 22.25 unemployment benefits charged to its employerreimbursable 22.26 account under section 268.047. 22.27 The organization may elect to make payments in lieu of 22.28 taxes for a period of not less than two calendar years beginning 22.29 with the date that the organization was determined to be an 22.30 employer with covered employment by filing a notice of election 22.31 not later than 30 calendar days after the date of the 22.32 determination. 22.33 (b) Any nonprofit organization that makes an election will 22.34 continue to be liable for payments in lieu of taxes until it 22.35 files a notice terminating its election not later than 30 22.36 calendar days before the beginning of the calendar year the 23.1 termination is to be effective. 23.2 (c) A nonprofit organization that has been making payments 23.3 in lieu of taxes that files a notice of termination of election 23.4 shall be assigned the new employer tax rate under section 23.5 268.051, subdivision 5, for the calendar year of the termination 23.6 of election and until it qualifies for an experience rating 23.7 under section 268.051, subdivision 3. 23.8 (d) Any nonprofit organization that has been paying taxes 23.9 may elect to make payments in lieu of taxes by filing no less 23.10 than 30 calendar days before January 1 of any calendar year a 23.11 notice of election. Upon election, the commissioner shall 23.12 establish a reimbursable account for the nonprofit 23.13 organization. An election shall be allowed only if the 23.14 nonprofit organization has, duringsince the beginning of the 23.15 experience rating period under section 268.051, subdivision 3, 23.16 paid taxes orand made voluntary payments under section 268.051, 23.17 subdivision 7, equal to or more than 125 percent of the 23.18 unemployment benefit charges duringbenefits used in computing 23.19 the experience rating period. In addition, any 23.20 unemployment benefit charges to its tax account that come23.21 benefits paid after the experience rating period shall be 23.22 transferred to the new reimbursable account of the nonprofit 23.23 organization. If the amount of taxes and voluntary payments 23.24 paid duringsince the beginning of the experience rating period 23.25 exceeds 125 percent of the amount of unemployment benefit23.26 chargesbenefits paid during the experience rating period, that 23.27 amount in excess shall be applied against any 23.28 unemployment benefit charges that comebenefits paid after the 23.29 experience rating period. The election shall not be terminable 23.30 by the organization for that and the next calendar year. 23.31 (e) The commissioner may for good cause extend the period 23.32 that a notice of election, or a notice of termination, must be 23.33 filed and may permit an election to be retroactive. 23.34 (f) The commissioner may allow a notice of election or 23.35 notice terminating election to be filed by mail or electronic 23.36 transmission. 24.1 Sec. 21. Minnesota Statutes 2000, section 268.053, 24.2 subdivision 3, is amended to read: 24.3 Subd. 3. [PAYMENTS.] (a) Payments in lieu of taxes, in the 24.4 amount of unemployment benefits charged to the reimbursable 24.5 account, during a calendar quarter, shall be made on or before 24.6 the last day of the month following the month that the notice of 24.7 unemployment benefits chargedpaid is sent pursuant to section 24.8 268.047, subdivision 5. 24.9 (b) Past due payments in lieu of taxes shall be subject to 24.10 the same interest charges and collection procedures that apply 24.11 to past due taxes. 24.12 (c) If any nonprofit organization is delinquent in making 24.13 payments in lieu of taxes, the commissioner may terminate the 24.14 organization's election to make payments in lieu of taxes as of 24.15 the beginning of the next calendar year, and the termination 24.16 shall be effective for that and the following calendar year. A 24.17 nonprofit organization that has its election terminated under 24.18 this paragraph shall be assigned the new employer tax rate under 24.19 section 268.051, subdivision 5, until the organization qualifies 24.20 for an experience rating under section 268.051, subdivision 3. 24.21 Sec. 22. Minnesota Statutes 2000, section 268.059, is 24.22 amended to read: 24.23 268.059 [GARNISHMENT FOR DELINQUENT TAXES AND UNEMPLOYMENT 24.24 BENEFIT OVERPAYMENTS.] 24.25 (a)Subdivision 1. [NOTICE.] The commissioner may give 24.26 notice to any employer that an employee owes delinquent taxes, 24.27 payments in lieu of taxes, or overpaid unemployment benefits, 24.28 including penalties, interest, and costs, and that the 24.29 obligation to the departmentfund should be withheld from the 24.30 employee's wages. The commissioner may proceed only if the tax, 24.31 payment in lieu of taxes, or unemployment benefit overpayment is 24.32 uncontested or if the time for any appeal has expired. The 24.33 commissioner shall not proceed until 30 calendar days after 24.34 mailing to the debtor employee, at the debtor's last known 24.35 address, a written notice of intent to garnish wages and 24.36 exemption notice. That notice shall list: 25.1 (1) the amount of taxes, payments in lieu of taxes, 25.2 overpaid unemployment benefits, interest, penalties, or costs 25.3 due from the debtor; 25.4 (2) demand for immediate payment; and 25.5 (3) the intention to serve a garnishment notice on the 25.6 debtor's employer. 25.7 The notice shall expire 180 calendar days after it has been 25.8 mailed to the debtor provided that the notice may be renewed by 25.9 mailing a new notice that is in accordance with this section. 25.10 The renewed notice shall have the effect of reinstating the 25.11 priority of the original notice. The exemption notice shall be 25.12 in substantially the same form as in section 571.72. The notice 25.13 shall inform the debtor of the right to claim exemptions 25.14 contained in section 550.37, subdivision 14. If no written 25.15 claim of exemption is received by the commissioner within 30 25.16 calendar days after mailing of the notice, the commissioner may 25.17 proceed with the garnishment. The notice to the debtor's 25.18 employer may be served by mail and shall be in substantially the 25.19 same form as in section 571.75. 25.20 Subd. 2. [EMPLOYER ACTION.] (a) Upon receipt of the 25.21 garnishment notice, the employer shall withhold from the 25.22 earnings due or to become due to the employee, the amount shown 25.23 on the notice plus accrued interest, subject to section 25.24 571.922. The employer shall continue to withhold each pay 25.25 period the amount shown on the notice plus accrued interest 25.26 until the garnishment notice is released by the commissioner. 25.27 Upon receipt of notice by the employer, the claim of the 25.28 commissioner shall have priority over any subsequent 25.29 garnishments or wage assignments. The commissioner may arrange 25.30 between the employer and employee for withholding a portion of 25.31 the total amount due the employee each pay period, until the 25.32 total amount shown on the notice plus accrued interest has been 25.33 withheld. 25.34 The "earnings due" any employee is as defined in section 25.35 571.921. 25.36 (b) The maximum garnishment allowed for any one pay period 26.1 shall be decreased by any amounts payable pursuant to any other 26.2 garnishment action served prior to the garnishment notice, and 26.3 any amounts covered by any irrevocable and previously effective 26.4 assignment of wages; the employer shall give notice to the 26.5 commissioner of the amounts and the facts relating to the 26.6 assignment within ten days after the service of the garnishment 26.7 notice on the form provided by the commissioner. 26.8 (c) Within ten calendar days after the expiration of the 26.9 pay period, the employer shall remit to the commissioner, on a 26.10 form and in the manner prescribed by the commissioner, the 26.11 amount withheld during each pay period. 26.12 (b)Subd. 3. [DISCHARGE OR DISCIPLINE PROHIBITED.] (a) If 26.13 the employee ceases to be employed by the employer before the 26.14 full amount set forth on the garnishment notice plus accrued 26.15 interest has been withheld, the employer shall immediately 26.16 notify the commissioner in writing of the termination date of 26.17 the employee and the total amount withheld. No employer may 26.18 discharge or discipline any employee because the commissioner 26.19 has proceeded under this section. If an employer discharges an 26.20 employee in violation of this section, the employee shall have 26.21 the same remedy as provided in section 571.927, subdivision 2. 26.22 (c) Within ten calendar days after the expiration of the26.23 pay period, the employer shall remit to the commissioner, on a26.24 form and in the manner prescribed by the commissioner, the26.25 amount withheld during each pay period.26.26 (d) Paragraphs (a) to (c)(b) This section shall apply if 26.27 the employer is the state of Minnesota or any political 26.28 subdivision. 26.29 (e)(c) The commissioner shall refund to the employee any 26.30 excess amounts withheld from the employee. 26.31 (f)(d) An employer that fails or refuses to comply with 26.32 this section shall be jointly and severally liable as provided26.33 infor the total amount due from the employee. Any amount due 26.34 from the employer under this paragraph may be collected in 26.35 accordance with section 268.058 , subdivision 2, paragraph (j). 26.36 Sec. 23. Minnesota Statutes 2000, section 268.07, 27.1 subdivision 1, is amended to read: 27.2 Subdivision 1. [APPLICATION FOR UNEMPLOYMENT BENEFITS; 27.3 DETERMINATION OF BENEFIT ACCOUNT.] (a) An application for 27.4 unemployment benefits may be filed in person, by mail, by 27.5 telephone, or by electronic transmission as the commissioner 27.6 shall require. The applicant must be unemployed at the time the 27.7 application is filed and must provide all requested information 27.8 in the manner required. If the applicant is not unemployed at 27.9 the time of the application or fails to provide all requested 27.10 information, the communication shall not be considered an 27.11 application for unemployment benefits. 27.12 (b) The commissioner shall examine each application for 27.13 unemployment benefits to determine the base period ,and the 27.14 benefit year, and based upon all the covered employment in the 27.15 base period the commissioner shall determine the weekly 27.16 unemployment benefit amount available, if any, and the maximum 27.17 amount of unemployment benefits available, if any. The 27.18 determination shall be known as the determination of benefit 27.19 account. A determination of benefit account shall be sent to 27.20 the applicant and all base period employers, by mail or 27.21 electronic transmission. 27.22 (c) If a base period employer did not provide wage 27.23 information for the applicant as provided for in section 27.24 268.044, the commissioner shall accept an applicant 27.25 certification as to wage credits, based upon the applicant's 27.26 records, and issue a determination of benefit account. 27.27 (d) The commissioner may, at any time within 24 months from 27.28 the establishment of a benefit account, reconsider any 27.29 determination of benefit account and make a redeterminationan 27.30 amended determination if the commissioner finds that the 27.31 determination was incorrect for any reason. A redetermination27.32 An amended determination shall be promptly sent to the applicant 27.33 and all base period employers, by mail or electronic 27.34 transmission. 27.35 If a redeterminationan amended determination of benefit 27.36 account reduces the weekly unemployment benefit amount or 28.1 maximum amount of unemployment benefits available, any 28.2 unemployment benefits that have been paid greater than the 28.3 applicant was redeterminedentitled is considered an overpayment 28.4 of unemployment benefits under section 268.18, subdivision 1. 28.5 Sec. 24. Minnesota Statutes 2000, section 268.07, 28.6 subdivision 2, is amended to read: 28.7 Subd. 2. [BENEFIT ACCOUNT REQUIREMENTS AND WEEKLY 28.8 UNEMPLOYMENT BENEFIT AMOUNT AND MAXIMUM AMOUNT OF UNEMPLOYMENT 28.9 BENEFITS.] (a) To establish a benefit account, an applicant must 28.10 have: 28.11 (1) high quarter wage credits of at least $1,000; and 28.12 (2) wage credits, in other than the high quarter, of at 28.13 least $250. 28.14 (b) If an applicant has established a benefit account, the 28.15 weekly unemployment benefit amount available during the benefit 28.16 year shall be the higher of: 28.17 (1) 50 percent of the applicant's average weekly wage 28.18 during the base period, to a maximum of 66-2/3 percent of the 28.19 state's average weekly wage; or 28.20 (2) 50 percent of the applicant's average weekly wage 28.21 during the high quarter, to a maximum of the higher of $331 or28.22 50 percent of the state's average weekly wage. 28.23 The applicant's average weekly wage under clause (1) shall 28.24 be computed by dividing the total wage credits by 52. The 28.25 applicant's average weekly wage under clause (2) shall be 28.26 computed by dividing the high quarter wage credits by 13. 28.27 (c) The state's maximum weekly unemployment benefit amount 28.28 and the applicant's weekly unemployment benefit amount and 28.29 maximum amount of unemployment benefits shall be rounded down to 28.30 the next lowest whole dollar. 28.31 (d) The maximum amount of unemployment benefits available 28.32 on any benefit account shall be the lower of: 28.33 (1) 33-1/3 percent of the applicant's total wage credits to28.34 a maximum of; or 28.35 (2) 26 times the applicant's weekly unemployment benefit 28.36 amount. 29.1 [EFFECTIVE DATE.] This section is effective September 1, 29.2 2001. 29.3 Sec. 25. Minnesota Statutes 2000, section 268.07, 29.4 subdivision 3a, is amended to read: 29.5 Subd. 3a. [RIGHT OF APPEAL.] (a) A determination or 29.6 redeterminationamended determination of abenefit account shall 29.7 be final unless an applicant or base period employer within 30 29.8 calendar days after the sending of the determination 29.9 or redeterminationamended determination files an appeal. Every 29.10 determination or redeterminationamended determination of a29.11 benefit account shall contain a prominent statement indicating 29.12 in clear language the consequences of not appealing. 29.13 Proceedings on the appeal shall be conducted in accordance with 29.14 section 268.105. 29.15 (b) Any applicant or base period employer may appeal from a 29.16 determination or redeterminationamended determination of a29.17 benefit account on the issue of whether services performed 29.18 constitute employment and covered employment. Proceedings on 29.19 the appeal shall be conducted in accordance with section 268.105. 29.20 Sec. 26. Minnesota Statutes 2000, section 268.07, 29.21 subdivision 3b, is amended to read: 29.22 Subd. 3b. [LIMITATIONS.] (a) A benefit account shall be 29.23 established effective the Sunday of the calendar week that the 29.24 application for unemployment benefits was filed. Upon specific 29.25 request of an applicant, an application for benefits may be 29.26 backdated one calendar week prior to the Sunday of the week the 29.27 application was actually filed. An application shall be 29.28 backdated only if the applicant was unemployed throughout the 29.29 period of the backdating. If an individual attempted to file an 29.30 application for unemployment benefits, but was prevented from 29.31 filing an application by the department, the benefit account 29.32 shall be effective the Sunday of the calendar week the 29.33 individual first attempted to file an application. 29.34 (b) A benefit account, once established, may later be 29.35 withdrawn only if: 29.36 (1) a new application for unemployment benefits is filed 30.1 and a new benefit account is established at the time of the 30.2 withdrawal; and 30.3 (2) the applicant has not served a waiting week under 30.4 section 268.085, subdivision 1, clause (3). 30.5 A determination or amended determination pursuant to 30.6 section 268.101, that was issued before the withdrawal of the 30.7 benefit account, shall remain in effect and shall not be voided 30.8 by the withdrawal of the benefit account. A determination of 30.9 disqualification requiring subsequent earnings to satisfy the 30.10 disqualification under section 268.095, subdivision 10, shall 30.11 apply to the weekly unemployment benefit amount on the new 30.12 benefit account. 30.13 (c) An application for unemployment benefits shall not be 30.14 allowed prior to the Sunday following the expiration of the 30.15 benefit year on a prior benefit account. Except as allowed 30.16 under paragraph (b), a applicant may establish only one benefit 30.17 account each 52 calendar weeks. 30.18 (d) All unemployment benefits shall be available from the 30.19 fund only for weeks occurring during the applicant's benefit 30.20 year. 30.21 [EFFECTIVE DATE.] This section is effective the day 30.22 following final enactment. 30.23 Sec. 27. Minnesota Statutes 2000, section 268.085, 30.24 subdivision 1, is amended to read: 30.25 Subdivision 1. [ELIGIBILITY CONDITIONS.] An applicant 30.26 shall be eligible to receive unemployment benefits for any week 30.27 if: 30.28 (1) the applicant has an active benefit account and has 30.29 filed a continued request for unemployment benefits for that 30.30 week pursuant to section 268.086; 30.31 (2) the applicant was able to work and was available 30.32 for suitable employment, and was actively seeking suitable 30.33 employment. The applicant's weekly unemployment benefit amount 30.34 shall be reduced one-fifth for each day the applicant is unable 30.35 to work or is unavailable for suitable employment. 30.36 This clause shall not apply to an applicant who is in 31.1 reemployment assistance training. 31.2 The requirement that the applicant be available for31.3 employment and actively seeking suitable employmentThis clause 31.4 shall not apply each day the applicant is on jury duty; 31.5 (3) the applicant has served a waiting period of one week 31.6 that the applicant is otherwise entitled to some amount of 31.7 unemployment benefits. This clause shall not apply if the 31.8 applicant would have been entitled to federal disaster 31.9 unemployment assistance because of a disaster in Minnesota, but 31.10 for the applicant's establishment of a benefit account under 31.11 section 268.07; and 31.12 (4) the applicant has been participating in reemployment 31.13 assistance services, such as job search and resume writing 31.14 classes, if the applicant has been determined in need of 31.15 reemployment assistance services by the commissioner, unless 31.16 there is good cause for the applicant's failure to participate. 31.17 Sec. 28. Minnesota Statutes 2000, section 268.085, 31.18 subdivision 2, is amended to read: 31.19 Subd. 2. [NOT ELIGIBLE.] An applicant shall not be 31.20 eligible to receive unemployment benefits for any week: 31.21 (1) that occurs before the effective date of a benefit 31.22 account; 31.23 (2) that occurs in a period when the applicant is a student 31.24 in attendance at, or on vacation from a secondary school 31.25 including the period between academic years or terms; 31.26 (3) that the applicant is incarcerated or performing court 31.27 ordered community service. The applicant's weekly unemployment 31.28 benefit amount shall be reduced by one-fifth for each day the 31.29 applicant is incarcerated or performing court ordered community 31.30 service; 31.31 (4) that the applicant is on a voluntary leave of absence,31.32 including a requested period of paid or unpaid vacation. A31.33 leave of absence is voluntary when work, that the applicant can31.34 perform, is available with the applicant's employer, but the31.35 applicant chooses not to work. An applicant who is not working31.36 as a result of a vacation period assigned by an employer under:32.1 (i) a uniform vacation shutdown, (ii) a collective bargaining32.2 agreement, or (iii) an established employer policy, shall not be32.3 ineligible under this clausethat the applicant fails or refuses 32.4 to provide information on an issue of eligibility required under 32.5 section 268.101, subdivision 1, paragraph (a), or an issue of 32.6 disqualification required under section 268.101, subdivision 1, 32.7 paragraph (d); 32.8 (5) that the applicant is performing services 32 hours or 32.9 more, in employment, covered employment, noncovered employment, 32.10 or self-employment regardless of the amount of any earnings; or 32.11 (6) with respect to which the applicant is receiving, has 32.12 received, or has filed an application for unemployment benefits 32.13 under any federal law or the law of any other state. If the 32.14 appropriate agency finally determines that the applicant is not 32.15 entitled to the unemployment benefits, this clause shall not 32.16 apply. 32.17 Sec. 29. Minnesota Statutes 2000, section 268.085, 32.18 subdivision 3, is amended to read: 32.19 Subd. 3. [DEDUCTIBLE PAYMENTS.] (a) An applicant shall not 32.20 be eligible to receive unemployment benefits for any week with 32.21 respect to which the applicant is receiving, has received, or 32.22 has filed for payment in an amount equal to or in excess of the 32.23 applicant's weekly unemployment benefit amount in the form of: 32.24 (1) aseverance payment.pay, bonus pay, vacation pay, sick 32.25 pay, and any other money payments, except earnings under 32.26 subdivision 5, and back pay under subdivision 6, paid by an 32.27 employer because of, upon, or after separation from employment 32.28 that are considered wages under section 268.035, subdivision 29, 32.29 or United States Code, title 26, section 3121, clause (2) of the 32.30 Federal Insurance Contribution Act. This clause shall apply to 32.31 the first four weeks of payment and to one-half of the total 32.32 number of any additional weeks of payment. This clause shall be 32.33 applied to the period immediately following the last day of 32.34 employment. The number of weeks of payment shall be determined 32.35 as follows: 32.36 (i) if the payments are made periodically, the total of the 33.1 payments to be received shall be divided by the applicant's last 33.2 level of regular weekly pay from the employer; or 33.3 (ii) if the payment is made in a lump sum, that sum shall 33.4 be divided by the applicant's last level of regular weekly pay 33.5 from the employer ;. 33.6 (2)This clause shall not apply to vacation pay, paid 33.7 directlyby an employer for vacation periods assigned by the33.8 employer under: (i) a collective bargaining agreement, (ii)33.9 established employer policy, or (iii) uniform vacation shutdown;33.10 upon permanent separation from employment. 33.11 (3) compensation for loss of wages under the workers'33.12 compensation law of this state or any other state or under a33.13 similar law of the United States, or compensation for loss of33.14 wages under any other insurance or fund paid in whole or in part33.15 by an employer;33.16 (4)(2) pension, retirement, or annuity payments from any 33.17 plan contributed to by a base period employer including the 33.18 United States government, except social security benefits which 33.19 are provided for in subdivision 4. The base period employer 33.20 contributed to the plan if the contribution is excluded from the 33.21 definition of wages under section 268.035, subdivision 29, 33.22 clause (1), or United States Code, title 26, section 3121, 33.23 clause (2), of the Federal Insurance Contribution Act. 33.24 If the applicant receives a lump sum pension payment, that 33.25 sum shall be divided by the applicant's last level of regular 33.26 weekly pay to determine the number of weeks of payment. The 33.27 number of weeks of payment shall be applied to the period 33.28 immediately following the last day of employment. An applicant 33.29 shall not be considered to have received the lump sum payment if 33.30 the applicant immediately deposits that payment in a qualified 33.31 pension plan or account; or 33.32 (5)(3) holiday pay or sick pay, paid directly by an33.33 employer. 33.34 (b) If the deductible payment is less than the applicant's 33.35 weekly unemployment benefit amount, unemployment benefits shall 33.36 be reduced by the amount of the payment. If the computation of 34.1 reduced unemployment benefits is not a whole dollar, it shall be 34.2 rounded down to the next lowest dollar. 34.3 (c) If the appropriate agency finally determines that the34.4 applicant is not entitled to payments, this subdivision shall34.5 not apply.34.6 Sec. 30. Minnesota Statutes 2000, section 268.085, is 34.7 amended by adding a subdivision to read: 34.8 Subd. 3a. [WORKERS' COMPENSATION AND DISABILITY INSURANCE 34.9 OFFSET.] (a) An applicant is not eligible to receive 34.10 unemployment benefits for any week in which the applicant is 34.11 receiving or has received compensation for loss of wages equal 34.12 to or in excess of the applicant's weekly unemployment benefit 34.13 amount under: 34.14 (1) the workers' compensation law of this state; 34.15 (2) the workers' compensation law of any other state or 34.16 similar federal law; or 34.17 (3) any insurance or fund paid in whole or in part by an 34.18 employer. 34.19 (b) This subdivision shall not apply to an applicant who 34.20 has a claim pending for loss of wages under paragraph (a); 34.21 however, before unemployment benefits may be paid when a claim 34.22 is pending, the issue of the applicant being able to work, as 34.23 required under subdivision 1, clause (2), shall be determined 34.24 under section 268.101, subdivision 3. If the applicant later 34.25 receives compensation as a result of the pending claim, the 34.26 applicant is subject to the provisions of paragraph (a) and the 34.27 unemployment benefits paid shall be subject to recoupment by the 34.28 commissioner to the extent that the compensation constitutes 34.29 overpaid unemployment benefits. 34.30 (c) If the amount of compensation described under paragraph 34.31 (a) for any week is less than the applicant's weekly 34.32 unemployment benefit amount, unemployment benefits requested for 34.33 that week shall be reduced by the amount of that compensation 34.34 payment. 34.35 Sec. 31. Minnesota Statutes 2000, section 268.085, 34.36 subdivision 6, is amended to read: 35.1 Subd. 6. [RECEIPT OF BACK PAY.] (a) Back pay received by 35.2 an applicant with respect to any week occurring in the 104 weeks 35.3 prior to the payment of the back pay shall be deducted from 35.4 unemployment benefits paid for that week. 35.5 If an arbitration award, administrative or judicial 35.6 decision, or negotiated settlement that provides for back pay 35.7 does not specify the period with respect to which it is paid, 35.8 the back pay shall be applied to the period immediately 35.9 following the last day of employment. 35.10 (b) If the back pay is reduced by the amount of 35.11 unemployment benefits that have been paid, the amount of back 35.12 pay withheld shall be: 35.13 (1) paid by the employer to the fund within 30 calendar 35.14 days and subject to the same collection procedures that apply to 35.15 past due taxes; 35.16 (2) applied to unemployment benefit overpayments resulting 35.17 from the payment of the back pay; and 35.18 (3) credited to the maximum amount of unemployment benefits 35.19 available to the applicant in a benefit year that includes the 35.20 weeks for which back pay was deducted. 35.21 (c) Charges to the employer's tax or reimbursable account35.22 under section 268.047 forUnemployment benefits paid the 35.23 applicant shall be removed from the employer'scomputation of 35.24 the tax rate for taxpaying employers and removed from the 35.25 reimbursable account for nonprofit and government employers that 35.26 have elected to be liable for payments in lieu of taxes in the 35.27 calendar quarter the fund receives payment. 35.28 (d) Payments to the fund under this subdivision shall be 35.29 considered as made by the applicant. 35.30 Sec. 32. Minnesota Statutes 2000, section 268.085, 35.31 subdivision 7, is amended to read: 35.32 Subd. 7. [SCHOOL EMPLOYEES.] (a) No wage credits in any 35.33 amount from any employment with any educational institution or 35.34 institutions earned in any capacity may be used for unemployment 35.35 benefit purposes for any week during the period between two 35.36 successive academic years or terms if: 36.1 (1) the applicant had employment for any educational 36.2 institution or institutions in the prior academic year or term; 36.3 and 36.4 (2) there is a reasonable assurance that the applicant will 36.5 have employment for any educational institution or institutions 36.6 in the following academic year or term, unless that subsequent 36.7 employment is notsubstantially less favorable than the 36.8 employment of the prior academic year or term. 36.9 (b) Paragraph (a) shall not apply to an applicant who, at 36.10 the end of the prior academic year or term, had an agreement for 36.11 a definite period of employment between academic years or terms 36.12 in other than an instructional, research, or principal 36.13 administrative capacity and the educational institution or 36.14 institutions failed to provide that employment. 36.15 (c) If unemployment benefits are denied to any applicant 36.16 under paragraph (a) who was employed in the prior academic year 36.17 or term in other than an instructional, research, or principal 36.18 administrative capacity and who was not offered an opportunity 36.19 to perform the employment in the following academic year or 36.20 term, the applicant shall be entitled to retroactive 36.21 unemployment benefits for each week during the period between 36.22 academic years or terms that the applicant filed a timely 36.23 continued request for unemployment benefits, but unemployment 36.24 benefits were denied solely because of paragraph (a). 36.25 (d) An educational assistant shall not be considered to be 36.26 in an instructional, research, or principal administrative 36.27 capacity. 36.28 (e) Paragraph (a) shall apply to any vacation period or 36.29 holiday recess if the applicant was employed immediately before 36.30 the vacation period or holiday recess, and there is a reasonable 36.31 assurance that the applicant will be employed immediately 36.32 following the vacation period or holiday recess. 36.33 (f) This subdivision shall apply to employment with an 36.34 educational service agency if the applicant performed the 36.35 services at an educational institution or institutions. 36.36 "Educational service agency" means a governmental agency or 37.1 entity established and operated exclusively for the purpose of 37.2 providing services to one or more educational institutions. 37.3 This subdivision shall also apply to employment with Minnesota 37.4 or a political subdivision, or a nonprofit organization, if the 37.5 services are provided to or on behalf of an educational 37.6 institution or institutions. 37.7 (g) Paragraphs (a) and (e) shall apply beginning the Sunday 37.8 of the week that there is a reasonable assurance of employment. 37.9 (h) Employment with multiple education institutions shall 37.10 be aggregated for purposes of application of this subdivision. 37.11 (i) If all of the applicant's employment with any 37.12 educational institution or institutions during the prior 37.13 academic year or term consisted of on-call employment, and the 37.14 applicant has a reasonable assurance of any on-call employment 37.15 with any educational institution or institutions for the 37.16 following academic year or term, it shall not be considered 37.17 substantially less favorable employment. 37.18 (j) Paragraph (a) shall also apply to the period between 37.19 two regular but not successive terms. 37.20 (k) A "reasonable assurance" may be written, oral, implied, 37.21 or established by custom or practice. 37.22 (l) An "educational institution" is an educational entity 37.23 operated by Minnesota or a political subdivision or an 37.24 instrumentality thereof, or an educational organization 37.25 described in United States Code, title 26, section 501(c)(3) of 37.26 the federal Internal Revenue Code, and exempt from income tax 37.27 under section 501(a). 37.28 [EFFECTIVE DATE.] This section is effective the day 37.29 following final enactment. 37.30 Sec. 33. Minnesota Statutes 2000, section 268.085, is 37.31 amended by adding a subdivision to read: 37.32 Subd. 13a. [LEAVE OF ABSENCE.] (a) An applicant on a 37.33 voluntary leave of absence shall be ineligible for benefits for 37.34 the duration of the leave of absence. 37.35 A leave of absence is voluntary when work that the 37.36 applicant can then perform is available with the applicant's 38.1 employer but the applicant chooses not to work. 38.2 (b) A period of vacation requested by the applicant, paid 38.3 or unpaid, shall be considered a voluntary leave of absence. A 38.4 vacation period assigned by an employer under: (1) a uniform 38.5 vacation shutdown; (2) a collective bargaining agreement; or (3) 38.6 an established employer policy, shall not be considered a 38.7 voluntary leave of absence. 38.8 (c) A leave of absence shall not be considered a quit or a 38.9 discharge from employment for purposes of section 268.095. 38.10 (d) An applicant who is on a paid leave of absence, whether 38.11 the leave of absence is voluntary or involuntary, shall be 38.12 ineligible for benefits for the duration of the leave. 38.13 (e) This subdivision shall apply to a leave of absence from 38.14 a base period employer, an employer during the period between 38.15 the end of the base period and the effective date of the benefit 38.16 account, or an employer during the benefit year. 38.17 Sec. 34. Minnesota Statutes 2000, section 268.085, 38.18 subdivision 14, is amended to read: 38.19 Subd. 14. [ABLE TO WORK DEFINED.] "Able to work" means an 38.20 applicant has the physical and mental ability to perform the 38.21 usual duties of the applicant's customaryusual occupation or 38.22 the usual dutiesof other suitablecomparable employment. 38.23 Sec. 35. Minnesota Statutes 2000, section 268.085, 38.24 subdivision 15, is amended to read: 38.25 Subd. 15. [AVAILABLE FOR SUITABLE EMPLOYMENT DEFINED.] (a) 38.26 "Available for suitable employment" means an applicant is ready 38.27 and willing to accept suitable employment in the labor market 38.28 area. The attachment to the work force must be genuine. An 38.29 applicant may restrict availability to suitable employment, but 38.30 there must be no other restrictions, either self-imposed or 38.31 created by circumstances, temporary or permanent, that prevent 38.32 accepting suitable employment. 38.33 (b) To be considered "available for suitable employment," a 38.34 student must be willing to quit school to accept suitable 38.35 employment that would conflict with school attendance. 38.36 (c) An applicant who is absent from the labor market area 39.1 for personal reasons, other than to search for work, is not 39.2 "available for suitable employment." 39.3 (d) An applicant who has restrictions on the hours of the 39.4 day or days of the week that the applicant can or will work, 39.5 that are not normal for the applicant's usual occupation or 39.6 other suitable employment, is not "available for suitable 39.7 employment." An applicant whose usual occupation is normally39.8 performed during the daytimemust be available for daytime work39.9 employment, if suitable employment is performed during the 39.10 daytime, even though the applicant customarilypreviously worked 39.11 the night shift. 39.12 (e) An applicant must have transportation throughout the 39.13 labor market area to be considered "available for suitable 39.14 employment." 39.15 Sec. 36. Minnesota Statutes 2000, section 268.086, 39.16 subdivision 1, is amended to read: 39.17 Subdivision 1. [ACTIVE BENEFIT ACCOUNT.] (a) A benefit 39.18 account shall be considered active only when an applicant files 39.19 continued requests for unemployment benefits in the manner and 39.20 within the time periods prescribed. A benefit account shall be 39.21 considered inactive if an applicant stops filing a continued 39.22 request or fails to file a continued request within the time 39.23 period required. The benefit account shall be considered 39.24 inactive as of the Sunday following the last week or biweekly 39.25 period for which a continued request has been timely filed. 39.26 (b) A benefit account that is inactive shall be reactivated 39.27 the Sunday of the week that the applicant makes a contact with 39.28 the department to do so, in the manner prescribed by the 39.29 commissioner for reactivating that applicant's benefit account. 39.30 Upon specific request of an applicant, a benefit account may be 39.31 reactivated effective up to two weeks prior to the week the 39.32 applicant made contact with the department to reactivate. 39.33 [EFFECTIVE DATE.] This section is effective the day 39.34 following final enactment. 39.35 Sec. 37. Minnesota Statutes 2000, section 268.086, 39.36 subdivision 7, is amended to read: 40.1 Subd. 7. [IN-PERSON CONTINUED REQUEST FOR UNEMPLOYMENT 40.2 BENEFITS.] The commissioner may require any applicant who has 40.3 been designated to make a continued request for unemployment 40.4 benefits by mail,by telephone, by electronic transmission, or 40.5 by mail to appear for a personal interview at a place, time, and 40.6 date designated, during which a written continued request for 40.7 unemployment benefits form shall be completed and submitted by 40.8 the applicant. 40.9 An applicant shall be ineligible for unemployment benefits 40.10 for the week or biweekly period covered by a continued request 40.11 and the benefit account shall be considered inactive if the 40.12 applicant fails, without good cause, to comply with the 40.13 requirement that the applicant appear for a personal interview 40.14 and at that time complete and submit a written continued request 40.15 form. 40.16 Sec. 38. Minnesota Statutes 2000, section 268.095, 40.17 subdivision 1, is amended to read: 40.18 Subdivision 1. [QUIT.] An applicant who quit employment 40.19 shall be disqualified from all unemployment benefits except when: 40.20 (1) the applicant quit the employment because of a good 40.21 reason caused by the employer; 40.22 (2) the applicant quit the employment to accept other 40.23 covered employment that provided substantially better terms and 40.24 conditions of employment, but the applicant did not work long 40.25 enough at the other employment to have sufficient subsequent 40.26 earnings to satisfy the disqualification that would otherwise be 40.27 imposed; 40.28 (3) the applicant quit the employment within 30 calendar 40.29 days of beginning the employment because the employment was 40.30 unsuitable for the applicant; 40.31 (4) the employment was unsuitable for the applicant and the 40.32 applicant quit to enter reemployment assistance training; 40.33 (5) the employment was part time and the applicant had 40.34 full-time employment in the base period, that the applicant 40.35 separated from because of nondisqualifying reasons, sufficient 40.36 to meet the minimum requirements to establish a benefit account 41.1 under section 268.07; 41.2 (6) the applicant quit because the employer notified the 41.3 applicant that the applicant was going to be laid off due to 41.4 lack of work within 30 calendar days. An applicant who quit 41.5 employment within 30 calendar days of a notified date of layoff 41.6 due to lack of work shall be disqualified from unemployment 41.7 benefits through the end of the week that includes the scheduled 41.8 date of layoff; or41.9 (7) the applicant quit the employment because the 41.10 applicant's serious illness or injury made it medically 41.11 necessary that the applicant quit, provided that the applicant 41.12 made reasonable efforts to remain in that employment in spite of 41.13 the serious illness or injury. 41.14 Reasonable efforts to remain in that employment are those a 41.15 reasonable individual would make if interested in remaining with 41.16 the employer and require that the applicant inform the employer 41.17 of the serious illness or injury and request accommodation. 41.18 If the applicant's serious illness is chemical dependency, 41.19 the applicant has not made reasonable efforts to remain in that 41.20 employment if the applicant has previously been diagnosed as 41.21 chemically dependent, or has previously had treatment for 41.22 chemical dependency, and has failed to make consistent efforts 41.23 to control the chemical dependency .; or 41.24 (8) domestic abuse of the applicant or the applicant's 41.25 minor child, necessitated the applicant's quitting the 41.26 employment. Domestic abuse shall be shown by one or more of the 41.27 following: 41.28 (i) a court order for protection or other documentation of 41.29 equitable relief issued by a court; 41.30 (ii) a police record documenting the domestic abuse; 41.31 (iii) documentation that the perpetrator of the domestic 41.32 abuse has been convicted of the offense of domestic abuse; 41.33 (iv) medical documentation of domestic abuse; or 41.34 (v) documentation or certification of the domestic abuse 41.35 provided by a social worker, member of the clergy, shelter 41.36 worker, or other professional who has assisted the applicant in 42.1 dealing with the domestic abuse. 42.2 Domestic abuse for purposes of this clause shall be defined 42.3 under section 518B.01. 42.4 Sec. 39. Minnesota Statutes 2000, section 268.095, 42.5 subdivision 2, is amended to read: 42.6 Subd. 2. [QUIT DEFINED.] (a) A quit from employment occurs 42.7 when the decision to end the employment was, at the time the 42.8 employment ended, the employee's. 42.9 (b) An employee who has been notified that the employee 42.10 will be discharged in the future, who chooses to end the 42.11 employment while employment in any capacity is still available, 42.12 shall be considered to have quit the employment. 42.13 (c) An employee who seeks to withdraw a previously 42.14 submitted notice of quitting shall be considered to have quit 42.15 the employment if the employer does not agree that the notice 42.16 may be withdrawn. 42.17 (d) An applicant who, without good cause, fails to 42.18 affirmatively request an additional job assignment after 42.19 completion of a temporary job assignment from a staffing service 42.20 employer shall be considered to have quit employment. 42.21 This paragraph shall apply only if, at the time of 42.22 beginning of employment with the staffing service employer, the 42.23 applicant signed and was provided a copy of a separate document 42.24 written in clear and concise language that informed the 42.25 applicant of this paragraph and that unemployment benefits may 42.26 be affected. 42.27 For purposes of this paragraph, "good cause" shall be a 42.28 reason that is significant and would compel an average, 42.29 reasonable worker, who would otherwise want an additional 42.30 temporary job assignment with the staffing service employer, to 42.31 fail to contact the staffing service employer. The applicant 42.32 shall be considered to have good cause if the temporary job 42.33 assignment just completed was not suitable employment for the 42.34 applicant. 42.35 For purposes of this paragraph, a "staffing service 42.36 employer" is an employer whose business involves employing 43.1 individuals directly for the purpose of furnishing temporary 43.2 help to clients of the staffing service. 43.3 Sec. 40. Minnesota Statutes 2000, section 268.095, 43.4 subdivision 8, is amended to read: 43.5 Subd. 8. [OFFERS OF EMPLOYMENT.] (a) An applicant shall be 43.6 disqualified from all unemployment benefits if the applicant, 43.7 without good cause: 43.8 (1) failed to apply for available, suitable employment of 43.9 which the applicant was advised by the commissioner or an 43.10 employer; 43.11 (2) failed to accept suitable employment when offered; or 43.12 (3) avoided an offer of suitable employment. 43.13 (b) "Good cause" is a reason that would cause a reasonable 43.14 individual who wants suitable employment to fail to apply for, 43.15 accept, or avoid suitable employment. Good cause includes: 43.16 (1) the applicant is employed in other suitable employment; 43.17 (2) the applicant is in reemployment assistance training; 43.18 (3) the applicant formerly worked for the employer and the 43.19 loss of employment occurred prior to the commencement of a labor 43.20 dispute, was permanent or for an indefinite period, and the 43.21 applicant failed to apply for or accept the employment because a 43.22 labor dispute was in progress at the establishment; or 43.23 (4) the applicant formerly worked for the employer and quit 43.24 that employment because of a good reason caused by the employer. 43.25 (c) This subdivision only applies to offers of employment 43.26 with a new or a former employer and does not apply to any type 43.27 of job transfers, position reassignments, or changes in job 43.28 duties or responsibilities during the course of employment with 43.29 an employer. 43.30 Sec. 41. Minnesota Statutes 2000, section 268.095, 43.31 subdivision 11, is amended to read: 43.32 Subd. 11. [APPLICATION.] (a) This section shall apply to :43.33 (1)all covered employment, full time or part time, 43.34 temporary or of limited duration, permanent or of indefinite 43.35 duration, that occurred in Minnesota during the base period, the 43.36 period between the end of the base period and the effective date 44.1 of the benefit account, or the benefit year, except as provided 44.2 for in subdivision 1, clause (5) ; or. 44.3 (2) all covered employment occurring in this state, and(b) 44.4 Paragraph (a) shall also apply to employment covered under an 44.5 unemployment insurance program , (i)of any other state or (ii)44.6 established by an act of Congress. 44.7 Sec. 42. Minnesota Statutes 2000, section 268.101, 44.8 subdivision 1, is amended to read: 44.9 Subdivision 1. [NOTIFICATION.] (a) In an application for 44.10 unemployment benefits, each applicant shall report the name and 44.11 the reason for no longer working for the applicant's most recent 44.12 employer, as well as the names of all employers and the reasons 44.13 for no longer working for all employers during the applicant's44.14 last 30 days of employmentsix calendar months prior to the date 44.15 of the application. If the reason reported for no longer 44.16 working for any of those employers is other than a layoff due to 44.17 lack of work, that shall raise an issue of disqualification that 44.18 the department shall determine. An applicant's failure to 44.19 report the name of an employer, or giving an incorrect reason 44.20 for no longer working for an employer, shall be considered a 44.21 violation of section 268.182, paragraph (b). 44.22 In an application, the applicant shall provide all 44.23 information necessary to determine the applicant's eligibility 44.24 for unemployment benefits under section 268.085. If the 44.25 applicant fails or refuses to provide information necessary to 44.26 determine the applicant's eligibility for benefits under section 44.27 268.085, the applicant shall be ineligible for benefits under 44.28 section 268.085, subdivision 2, until the applicant provides 44.29 this required information. 44.30 (b) Upon establishment of a benefit account, the 44.31 commissioner shall notify, by mail or electronic transmission, 44.32 all employers the applicant was employed by during the44.33 applicant's last 30 days of employment prior to making44.34 anrequired to report on the application and all base period 44.35 employers and determined successors to those employers under 44.36 section 268.051, subdivision 4 . Anin order to provide the 45.1 employer shall have ten calendar days after the sending of the45.2 noticean opportunity to raise, in a manner prescribed by the 45.3 commissioner, any issue of disqualification or any issue of 45.4 eligibility. An employer shall be informed of the effect that 45.5 failure to raise an issue of disqualification within ten 45.6 calendar days after sending of the notice, as provided for under 45.7 subdivision 2, paragraph (b), may have on the employer charges45.8 under section 268.047. An issue raised more than ten calendar45.9 days after sending of the notice shall be considered untimely.45.10 (c) Each applicant shall report any employment, loss of 45.11 employment, and offers of employment received, during those 45.12 weeks the applicant filed continued requests for unemployment 45.13 benefits pursuant to section 268.086. Each applicant who stops 45.14 filing continued requests during the benefit year and later 45.15 begins filing continued requests during that same benefit year 45.16 shall report the name of any employer the applicant worked for 45.17 during the period between the filing of continued requests , up45.18 to a period of the last 30 days of employment,and the reason 45.19 the applicant stopped working for the employer. The applicant 45.20 shall report any offers of employment during the period between 45.21 the filing of continued requests for unemployment benefits. 45.22 Those employers from which the applicant has reported a loss of 45.23 employment or an offer of employment pursuant to this paragraph 45.24 shall be notified by mail or electronic transmission . An45.25 employer shall have ten calendar days after the sending of the45.26 noticeand provided an opportunity to raise, in a manner 45.27 prescribed by the commissioner, any issue of disqualification or 45.28 any issue of eligibility. An employer shall be informed of the 45.29 effect that failure to raise an issue may have on the 45.30 employer chargesunder section 268.047. An issue raised more45.31 than ten calendar days after sending of the notice shall be45.32 considered untimely.45.33 (d) The purpose for requiring the applicant to report the 45.34 name of allemployers and the reason for no longer working for 45.35 allthose employers during the applicant's "last 30 days of45.36 employment"under paragraphs (a) and (c) is for the commissioner 46.1 to obtain information from an applicant raising all issues that 46.2 may have the potential of disqualifying the applicant from 46.3 unemployment benefits under section 268.095. If the reason 46.4 given by the applicant for no longer working for an employer is 46.5 other than a layoff due to lack of work, that shall raise an 46.6 issue of disqualification and the applicant shall be required, 46.7 as part of the determination process under subdivision 2, 46.8 paragraph (a), to state all the facts about the cause for no 46.9 longer working for the employer, if known. If the applicant 46.10 fails or refuses to provide this information, the applicant 46.11 shall be ineligible for benefits under section 268.085, 46.12 subdivision 2, until the applicant provides this required 46.13 information. 46.14 Sec. 43. Minnesota Statutes 2000, section 268.101, 46.15 subdivision 2, is amended to read: 46.16 Subd. 2. [DISQUALIFICATION DETERMINATION.] (a) The46.17 commissioner shall determine any issue of disqualification46.18 timely raised by an employer, and mail to the applicant and that46.19 employer at the last known address a determination of46.20 disqualification or a determination of nondisqualification, as46.21 is appropriate. The determination shall state the effect on46.22 employer charges under section 268.047.46.23 (b)(a) The commissioner shall determine any issue of 46.24 disqualification raised by information required from an 46.25 applicant under subdivision 1, paragraph (a) or (c), and mail to 46.26 the applicant and employer at the last known address a 46.27 determination of disqualification or a determination of 46.28 nondisqualification, as is appropriate. The determination shall 46.29 state the effect on the employer chargesunder section 268.047. 46.30 A determination shall be made pursuant to this paragraph only on46.31 those issues involving the applicant's last 30 days of46.32 employment and shall be madeeven if a notified employer has not 46.33 raised the issue of disqualification. 46.34 (c)(b) The commissioner shall determine any untimelyissue 46.35 of disqualification raised by an employer and mail to the 46.36 applicant and that employer at the last known address a 47.1 determination of disqualification or a determination of 47.2 nondisqualification as is appropriate. The determination shall 47.3 state the effect on the employer chargesunder section 268.047. 47.4 If thea base period employer: 47.5 (1) was not the applicant's most recent employer prior to 47.6 the application for unemployment benefits; 47.7 (2) did not employ the applicant during the applicant's47.8 last 30 days of employmentsix calendar months prior to the 47.9 applicant'sapplication for unemployment benefits , but only47.10 employed the applicant for periods prior to that,; and 47.11 (3) did not raise an issue of disqualification within ten 47.12 calendar days of notification under subdivision 1, paragraph 47.13 (b); then any exception to employer chargesunder section 47.14 268.047, subdivisions 2 and 3, shall begin the Sunday two weeks 47.15 following the week that the untimelyissue of disqualification 47.16 was raised by the employer. 47.17 (d)(c) If any time within 24 months from the establishment 47.18 of a benefit account the commissioner finds that an applicant 47.19 failed to report any employment, loss of employment, or offers 47.20 of employment that were required to be provided by the applicant 47.21 under this section, the commissioner shall determine any issue 47.22 of disqualification on that loss of employment or offer of 47.23 employment and mail to the applicant and involved employer at 47.24 the last known address a determination of disqualification or a 47.25 determination of nondisqualification, as is appropriate. The 47.26 determination shall state the effect on the employer charges47.27 under section 268.047. 47.28 This paragraph shall not prevent the imposition of any 47.29 penalty under section 268.18, subdivision 2, or 268.182. 47.30 (e)(d) An issue of disqualification shall be determined 47.31 based upon that information required of an applicant, any 47.32 information that may be obtained from an applicant or employer, 47.33 and information from any other source, without regard to any 47.34 common law burden of proof. 47.35 (f)(e) A determination of disqualification or a 47.36 determination of nondisqualification shall be final unless an 48.1 appeal is filed by the applicant or notified employer within 30 48.2 calendar days after mailing. The determination shall contain a 48.3 prominent statement indicating the consequences of not appealing. 48.4 Proceedings on the appeal shall be conducted in accordance with 48.5 section 268.105. 48.6 (g)(f) An issue of disqualification for purposes of this 48.7 section shall include any reason for no longer working for an 48.8 employer other than a layoff due to lack of work, any question 48.9 of a disqualification from unemployment benefits under section 48.10 268.095, any question of an exception to disqualification under 48.11 section 268.095, any question of unemployment benefit charge to48.12 effect on an employer under section 268.047, and any question of 48.13 an otherwise imposed disqualification that an applicant has 48.14 satisfied under section 268.095, subdivision 10. 48.15 (h)(g) Regardless of the requirements of this subdivision, 48.16 the commissioner is not required to mail to an applicant a 48.17 determination where the applicant has satisfied any otherwise 48.18 potential disqualification under section 268.095, subdivision 10. 48.19 Sec. 44. Minnesota Statutes 2000, section 268.105, 48.20 subdivision 7, is amended to read: 48.21 Subd. 7. [JUDICIAL REVIEW.] (a) The Minnesota court of 48.22 appeals shall, by writ of certiorari to the commissioner, review 48.23 the decision of the commissioner provided a petition for the 48.24 writ is filed with the court and a copy is served upon the 48.25 commissioner and any other involved party within 30 calendar 48.26 days of the mailing of the commissioner's decision. 48.27 (b) Any employer petitioning for a writ of certiorari shall 48.28 pay to the court the required filing fee and upon the service of 48.29 the writ shall furnish a cost bond to the commissioner in 48.30 accordance with the rules of civil appellate procedure. If the 48.31 employer requests a written transcript of the testimony received 48.32 at the evidentiary hearing conducted pursuant to subdivision 1, 48.33 the employer shall pay to the commissioner the cost of preparing 48.34 the transcript. 48.35 (c) Upon issuance by the Minnesota court of appeals of a 48.36 writ of certiorari as a result of an applicant's petition, the 49.1 commissioner shall furnish to the applicant at no cost a written 49.2 transcript of the testimony received at the evidentiary hearing 49.3 conducted pursuant to subdivision 1, and, if requested, a copy 49.4 of all exhibits entered into evidence. No filing fee or cost 49.5 bond shall be required of an applicant petitioning the Minnesota 49.6 court of appeals for a writ of certiorari. 49.7 (d) The commissioner shall be considered the primary 49.8 responding party to any judicial action involving the 49.9 commissioner's decision and the case title shall be, "In Re the49.10 matter of: (named petitioner) and the commissioner of economic49.11 security.". The commissioner may be represented by an attorney 49.12 who is a classified employee of the department designated by the 49.13 commissioner for that purpose. 49.14 Sec. 45. Minnesota Statutes 2000, section 268.131, 49.15 subdivision 2, is amended to read: 49.16 Subd. 2. [COOPERATION WITH FOREIGN GOVERNMENTS.] The 49.17 commissioner is authorized to enter into or cooperate in 49.18 arrangements whereby facilities and services provided under 49.19 sections 268.03 to 268.23 and facilities and services provided 49.20 under the unemployment insurance program of any foreign 49.21 government, may be used for the taking of applications for 49.22 unemployment benefits and continued claimsrequests and the 49.23 payment of unemployment benefits under this law or under a 49.24 similar law of a foreign government. 49.25 Sec. 46. Minnesota Statutes 2000, section 268.18, 49.26 subdivision 2b, is amended to read: 49.27 Subd. 2b. [INTEREST.] (a) Beginning January 1, 2002,On 49.28 any unemployment benefits fraudulently obtained, and any penalty 49.29 amounts assessed under subdivision 2, the commissioner shallmay 49.30 assess interest at the rate of 1-1/2 percent per month on any 49.31 amount that remains unpaid 30 calendar days after the date of 49.32 the determination of overpayment by fraud. A determination of 49.33 overpayment by fraud shall state that interest shall be assessed. 49.34 (b) If this subdivision became effective after the date of 49.35 the determination, or the determination did not state that 49.36 interest shall be assessed, interest shall be assessed beginning 50.1 30 calendar days after written notification to the applicant. 50.2 Sec. 47. Minnesota Statutes 2000, section 268.184, is 50.3 amended to read: 50.4 268.184 [EMPLOYER MISCONDUCT; PENALTY.] 50.5 (a) If the commissioner finds that any employer or any 50.6 employee, officer, or agent of any employer, is in collusion 50.7 with any applicant for the purpose of assisting the applicant to 50.8 receive unemployment benefits illegally, the employer shall be 50.9 penalized $500 or the amount of unemployment benefits determined 50.10 to be overpaid, whichever is greater. 50.11 (b) If the commissioner finds that any employer or any 50.12 employee, officer, or agent of an employer has made (1) a false 50.13 statement or representation knowing it to be false, or (2) has 50.14 made a false statement or representation without a good faith 50.15 belief as to correctness of the statement or representation, or 50.16 (3) who knowingly fails to disclose a material fact, to prevent 50.17 or reduce the payment of unemployment benefits to any applicant 50.18 or to reduce or prevent a chargethe effects of unemployment 50.19 benefits topaid on its tax or reimbursable account, the 50.20 employer shall be penalized $500. 50.21 (c) Penalties under this section shall be in addition to 50.22 any other penalties and subject to the same collection 50.23 procedures that apply to past due taxes. Penalties shall be 50.24 paid to the department within 30 calendar days of assessment and 50.25 credited to the contingent account. 50.26 (d) The assessment of the penalty shall be final unless the 50.27 employer files an appeal within 30 calendar days after the 50.28 sending of notice of the penalty to the employer by mail or 50.29 electronic transmission. Proceedings on the appeal shall be 50.30 conducted in accordance with section 268.105. 50.31 (e) Any employer or any officer or agent of an employer or 50.32 any other individual who makes a false statement or 50.33 representation knowing it to be false, or who knowingly fails to 50.34 disclose a material fact, to prevent or reduce the payment of 50.35 unemployment benefits to any applicant, is guilty of a gross 50.36 misdemeanor unless the unemployment benefit underpayment exceeds 51.1 $500, in that case the individual is guilty of a felony. 51.2 Sec. 48. Minnesota Statutes 2000, section 268.192, 51.3 subdivision 1, is amended to read: 51.4 Subdivision 1. [WAIVER OF RIGHTS VOID.] Any agreement by 51.5 an individual to waive, release, or commute rights to 51.6 unemployment benefits or any other rights under sections 268.03 51.7 to 268.23 shall be void. Any agreement by an employee to pay 51.8 all or any portion of an employer's taxes, shall be void. No 51.9 employer shall directly or indirectly make or require or accept 51.10 any deduction from wages to pay the employer's taxes, require or 51.11 accept any waiver of any right or in any manner obstruct or 51.12 impede an application or continued claimrequest for 51.13 unemployment benefits. Any employer or officer or agent of any 51.14 employer who violates any portion of this subdivision shall, for 51.15 each offense, be guilty of a misdemeanor. 51.16 Sec. 49. Minnesota Statutes 2000, section 268.6715, is 51.17 amended to read: 51.18 268.6715 [1997 MINNESOTA EMPLOYMENT AND ECONOMIC 51.19 DEVELOPMENT PROGRAM.] 51.20 The 1997 Minnesota employment and economic development 51.21 program is established to assist businesses and communities to 51.22 create jobs that provide the wages, benefits, and on-the-job 51.23 training opportunities necessary to help low-wage workers and 51.24 people transitioning from public assistance to get and retain 51.25 jobs, and to help their families to move out of poverty. 51.26 Employment obtained under this program is not excluded from51.27 included in the definition of "noncovered employment" by section 51.28 268.04268.035, subdivision 1220, clause (10), paragraph51.29 (d)(11). 51.30 Sec. 50. Minnesota Statutes 2000, section 268.976, 51.31 subdivision 1, is amended to read: 51.32 Subdivision 1. [EARLY WARNING INDICATORS.] The 51.33 commissioner, in cooperation with the commissioners of revenue 51.34 and trade and economic development, shall establish and oversee 51.35 an early warning system to identify industries and businesses 51.36 likely to experience large losses in employment including a 52.1 plant closing or a substantial layoff, by collecting and 52.2 analyzing information which may include, but not be limited to, 52.3 products and markets experiencing declining growth rates, 52.4 companies and industries subject to competition from production 52.5 in low wage counties, changes in ownership, layoff and 52.6 employment patterns, payments of unemployment contributions52.7 taxes, and state tax payments. The commissioner may request the 52.8 assistance of businesses, business organizations, and trade 52.9 associations in identifying businesses, industries, and specific 52.10 establishments that are likely to experience large losses in 52.11 employment. The commissioner may request information and other 52.12 assistance from other state agencies for the purposes of this 52.13 subdivision. 52.14 Sec. 51. [RETROACTIVE ELECTION BY INDIAN TRIBES.] 52.15 Regardless of any law to the contrary, an Indian tribe, 52.16 subdivision, subsidiary, or business enterprise wholly owned by 52.17 the tribe may elect to be liable for payments in lieu of 52.18 unemployment taxes for the calendar year 2000 or 2001, or both. 52.19 If such tribe, subdivision, subsidiary, or business enterprise 52.20 paid unemployment taxes on a quarterly basis during 2000 or 52.21 2001, and if the tribe elects by December 31, 2002, to be liable 52.22 for payments in lieu of unemployment taxes for one or both of 52.23 those calendar years, the department shall grant a refund or 52.24 credit for the amount that the total of unemployment tax 52.25 payments exceeded the total payment that would have been due if 52.26 payments in lieu of unemployment taxes had been made. 52.27 [EFFECTIVE DATE.] This section is effective December 31, 52.28 2000. 52.29 Sec. 52. [INSTRUCTIONS TO REVISOR.] 52.30 The revisor of statutes shall renumber each section of 52.31 Minnesota Statutes listed in column A with the number listed in 52.32 column B. The revisor shall also make necessary cross-reference 52.33 changes consistent with the renumbering. 52.34 Column A Column B 52.35 268.035, subd. 5 268.035, subd. 26a 52.36 268.035, subd. 8 268.035, subd. 2a 53.1 268.095, subd. 4a 268.095, subd. 6a 53.2 268.101, subd. 7 268.19, subd. 2 53.3 268.198 268.26 53.4 In Minnesota Statutes, sections 268.001 to 268.23: 53.5 The term "or the Federal Economic Security Law" shall be 53.6 changed to "or Federal Unemployment Insurance Program." 53.7 The term "section 268.03 to 268.23" shall be changed to 53.8 "the Minnesota Unemployment Insurance Program Law." 53.9 The term "administer sections 268.03 to 268.23" shall be 53.10 changed to "administer the Minnesota unemployment insurance 53.11 program and the job service." 53.12 The term "administration of sections 268.03 to 268.23" 53.13 shall be changed to "administration of the Minnesota 53.14 unemployment insurance program and the job service." 53.15 The term "economic security administration account" shall 53.16 be changed to "administration account." 53.17 The term "economic security contingent account" shall be 53.18 changed to "contingent account." 53.19 The term "notwithstanding" shall be changed to "regardless 53.20 of." 53.21 Sec. 53. [REPEALER.] 53.22 Laws 1999, chapter 107, section 22, is repealed.