as introduced - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to economic security; making technical 1.3 changes in the department of economic security; 1.4 amending Minnesota Statutes 1996, sections 248.07, 1.5 subdivision 15; 268.0122, subdivision 2; 268.08, as 1.6 amended; 268.101, as amended; 268.13, subdivision 4; 1.7 and 268.18, as amended; Minnesota Statutes 1997 1.8 Supplement, sections 268.03; 268.042, subdivisions 1 1.9 and 3; 268.043; 268.044, subdivision 1; 268.045; 1.10 268.047, subdivisions 2, 3, and 5; 268.051; 268.057, 1.11 subdivisions 1, 5, 6, and 7; 268.059; 268.063; 1.12 268.064, subdivision 2; 268.066; 268.067; 268.07; 1.13 268.09, subdivisions 1a, 10, 13, 16, and 17; 268.105, 1.14 subdivision 3a; 268.125; 268.13, subdivisions 1 and 2; 1.15 268.182; 268.184; 268.192, subdivision 1; 268.194, 1.16 subdivisions 2, 3, and 6; and 268.196, subdivision 2; 1.17 proposing coding for new law in Minnesota Statutes, 1.18 chapter 268; repealing Minnesota Statutes 1996, 1.19 sections 268.04, as amended; 268.08, subdivision 5a; 1.20 268.13, subdivisions 3 and 5; and 268.25; Minnesota 1.21 Statutes 1997 Supplement, sections 268.042, 1.22 subdivision 2; and 268.054. 1.23 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.24 Section 1. Minnesota Statutes 1996, section 248.07, 1.25 subdivision 15, is amended to read: 1.26 Subd. 15. [APPEALS FROM AGENCY ACTION.] An applicant for 1.27 or recipient of rehabilitation service who is dissatisfied with 1.28 an agency's action with regard to the furnishing or denial of 1.29 services may file a request for administrative review and fair 1.30 hearing in accordance with
the Code of Federal Regulations,1.31 title 34, section 361.48, andrules adopted under subdivision 1.32 14a. 1.33 Sec. 2. Minnesota Statutes 1996, section 268.0122, 1.34 subdivision 2, is amended to read: 2.1 Subd. 2. [SPECIFIC POWERS.] The commissioner of economic 2.2 security shall: 2.3 (1) administer and supervise all forms of 2.4 unemploymentreemployment insurance provided for under federal 2.5 and state laws that are vested in the commissioner ;, including 2.6 make investigations and audits, secure and transmit information, 2.7 and make available services and facilities as the commissioner 2.8 considers necessary or appropriate to facilitate the 2.9 administration of any other states, or the federal economic 2.10 security law, and accept and use information, services, and 2.11 facilities made available by other states or the federal 2.12 government; 2.13 (2) administer and supervise all employment and training 2.14 services assigned to the department of economic securityunder 2.15 federal or state law; 2.16 (3) review and comment on local service unit plans and 2.17 community investment program plans and approve or disapprove the 2.18 plans; 2.19 (4) establish and maintain administrative units necessary 2.20 to perform administrative functions common to all divisions of 2.21 the department; 2.22 (5) supervise the county boards of commissioners, local 2.23 service units, and any other units of government designated in 2.24 federal or state law as responsible for employment and training 2.25 programs; 2.26 (6) establish administrative standards and payment 2.27 conditions for providers of employment and training services; 2.28 (7) act as the agent of, and cooperate with, the federal 2.29 government in matters of mutual concern, including the 2.30 administration of any federal funds granted to the state to aid 2.31 in the performance of functions of the commissioner; 2.32 (8) obtain reports from local service units and service 2.33 providers for the purpose of evaluating the performance of 2.34 employment and training services; and 2.35 (9) review and comment on plans for Indian tribe employment 2.36 and training services and approve or disapprove the plans. 3.1 Sec. 3. Minnesota Statutes 1997 Supplement, section 3.2 268.03, is amended to read: 3.3 268.03 [DECLARATION OF PUBLIC POLICY.] 3.4 Subdivision 1. [STATEMENT.] As a guide to the3.5 interpretation and application of sections 268.03 to 268.30,The 3.6 public policy of this stateunderlying sections 268.03 to 268.23 3.7 is declared to beas follows: Economic insecurity due to 3.8 involuntary unemployment is a serious menacethreat to the 3.9 health, morals, and welfarewell-being of the people of this3.10 stateMinnesota. Involuntary unemployment is thereforea 3.11 subject of general interest and concern whichthat requires 3.12 appropriate action by the legislature to prevent its spread and 3.13 to lighten its burdens. This can be provided by encouraging3.14 employers to provide more stable employment and by the3.15 systematic accumulation of funds during periods of employment to3.16 provide benefits for periods of unemployment, thus maintaining3.17 purchasing power and limiting the serious social consequences of3.18 poor relief assistance. The legislature, therefore, declares3.19 that in its considered judgmentThe public good and the general3.20 welfarewell-being of the citizens of this stateMinnesota will 3.21 be promoted by providing, under the policetaxing powers of the 3.22 state for the compulsory setting aside of unemploymentreserves 3.23 to be used for the benefit of personsindividuals unemployed 3.24 through no fault of their own. In recognition of its focus 3.25 on returningproviding a temporary partial wage replacement to 3.26 assist the unemployed worker to gainful employmentbecome 3.27 reemployed, this program will be known in Minnesotaas 3.28 "reemployment insurance." 3.29 Subd. 2. [STANDARD OF PROOF.] All issues of fact under 3.30 sections 268.03 to 268.23 shall be determined by a preponderance 3.31 of the evidence. Preponderance of the evidence means evidence 3.32 in substantiation of a fact that, when weighed against the 3.33 evidence opposing the fact, is more convincing and has a greater 3.34 probability of truth. 3.35 Sec. 4. [268.035] [DEFINITIONS.] 3.36 Subdivision 1. [SCOPE.] Unless the language or context 4.1 clearly indicates that a different meaning is intended, the 4.2 words, terms, and phrases in this section shall, for the 4.3 purposes of sections 268.03 to 268.23, have the meaning stated. 4.4 Subd. 2. [AGRICULTURAL EMPLOYMENT.] "Agricultural 4.5 employment" means services: 4.6 (1) on a farm, in the employ of any person or family farm 4.7 corporation in connection with cultivating the soil, or in 4.8 connection with raising or harvesting any agricultural or 4.9 horticultural commodity, including the raising, shearing, 4.10 feeding, caring for, training, and management of livestock, 4.11 bees, poultry, fur-bearing animals, and wildlife; 4.12 (2) in the employ of the owner or tenant or other operator 4.13 of a farm, in connection with the operation, management, 4.14 conservation, improvement, or maintenance of the farm and its 4.15 tools and equipment, or in salvaging timber or clearing land of 4.16 brush and other debris left by a tornado-like storm, if the 4.17 major part of the employment is performed on a farm; 4.18 (3) in connection with the production or harvesting of any 4.19 commodity defined as an agricultural product in United States 4.20 Code, title 7, section 1626 of the Agricultural Marketing Act, 4.21 or in connection with cotton ginning, or in connection with the 4.22 operation or maintenance of ditches, canals, reservoirs, or 4.23 waterways, not owned or operated for profit, used exclusively 4.24 for supplying and storing water for farming purposes; 4.25 (4) in the employ of the operator of a farm in handling, 4.26 planting, drying, packing, packaging, processing, freezing, 4.27 grading, storing, or delivering to storage or to market or to a 4.28 carrier for transportation to market, in its unmanufactured 4.29 state, any agricultural or horticultural commodity; but only if 4.30 the operator produced more than one-half of the commodity with 4.31 respect to which the employment is performed, or in the employ 4.32 of a group of operators of farms or a cooperative organization 4.33 of which the operators are members, but only if the operators 4.34 produced more than one-half of the commodity with respect to 4.35 which the employment is performed; however, this clause shall 4.36 not be applicable to employment performed in connection with 5.1 commercial canning or commercial freezing or in connection with 5.2 any agricultural or horticultural commodity after its delivery 5.3 to a terminal market for distribution for consumption; or 5.4 (5) on a farm operated for profit if the employment is not 5.5 in the course of the employer's trade or business. 5.6 For purposes of this subdivision, the term "farm" includes 5.7 stock, dairy, poultry, fruit, fur-bearing animals, and truck 5.8 farms, plantations, ranches, nurseries, orchards, ranges, 5.9 greenhouses, or other similar structures used primarily for the 5.10 raising of agricultural or horticultural commodities. 5.11 Subd. 3. [BACK PAY.] "Back pay" means a retroactive 5.12 payment of money by an employer to an employee or former 5.13 employee for lost wages because of the employer's noncompliance 5.14 with a state or federal law or a collective bargaining agreement 5.15 as determined by an arbitration award, administrative or 5.16 judicial decision, or negotiated settlement. The payment shall 5.17 be applied to the period immediately following the last day of 5.18 employment or as specified in the award, decision, or settlement. 5.19 Subd. 4. [BASE PERIOD.] "Base period" means: 5.20 (1) the first four of the last five completed calendar 5.21 quarters immediately prior to the effective date of a claimant's 5.22 reemployment insurance account; 5.23 (2) if during the base period under clause (1) a claimant 5.24 received workers' compensation for temporary disability under 5.25 chapter 176 or a similar law of the United States, or if a 5.26 claimant whose own serious illness caused a loss of work for 5.27 which the claimant received compensation for loss of wages from 5.28 some other source, the claimant may request that the base period 5.29 be extended as follows: 5.30 (i) if a claimant was compensated for a loss of work of 5.31 seven to 13 weeks, the original base period shall be extended to 5.32 include the one calendar quarter prior to the original base 5.33 period; 5.34 (ii) if a claimant was compensated for a loss of work of 14 5.35 to 26 weeks, the original base period shall be extended to 5.36 include the two calendar quarters prior to the original base 6.1 period; 6.2 (iii) if a claimant was compensated for a loss of work of 6.3 27 to 39 weeks, the original base period shall be extended to 6.4 include the three calendar quarters prior to the original base 6.5 period; and 6.6 (iv) if a claimant was compensated for a loss of work of 40 6.7 to 52 weeks, the original base period shall be extended to 6.8 include the four quarters prior to the original base period; 6.9 (3) if the claimant qualifies for an extended base period 6.10 under clause (2), but has insufficient wage credits to establish 6.11 a reemployment insurance account, the claimant may request an 6.12 alternate base period of the last four completed calendar 6.13 quarters prior to the date the claimant's reemployment insurance 6.14 account is effective. This alternate base period may be used 6.15 only once during any five-calendar-year period; and 6.16 (4) no base period under clause (1), extended base period 6.17 under clause (2), or alternate base period under clause (3) 6.18 shall include wage credits upon which a prior reemployment 6.19 insurance account was established. 6.20 Subd. 5. [BENEFITS.] "Benefits" means the money payments 6.21 payable to a claimant, as provided in sections 268.03 to 268.23, 6.22 with respect to the claimant's unemployment. 6.23 Subd. 6. [BENEFIT YEAR.] "Benefit year" means the period 6.24 of 52 calendar weeks beginning the date a reemployment insurance 6.25 account is effective. For a reemployment insurance account 6.26 established effective January 1, April 1, July 1, or October 1, 6.27 the benefit year will be a period of 53 calendar weeks. 6.28 Subd. 7. [CALENDAR QUARTER.] "Calendar quarter" means the 6.29 period of three consecutive calendar months ending on March 31, 6.30 June 30, September 30, or December 31. 6.31 Subd. 8. [CLAIMANT.] "Claimant" means an individual who 6.32 has made an application for a reemployment insurance account and 6.33 has established or is actively pursuing the establishment of a 6.34 reemployment insurance account. 6.35 Subd. 9. [CONSTRUCTION/INDEPENDENT CONTRACTOR.] A worker 6.36 doing commercial or residential building construction or 7.1 improvement, in the public or private sector, performing 7.2 services in the course of the trade, business, profession, or 7.3 occupation of the employer, shall be considered an employee and 7.4 not an "independent contractor" unless the worker meets all the 7.5 following conditions: 7.6 (1) maintains a separate business with the independent 7.7 contractor's own office, equipment, materials, and other 7.8 facilities; 7.9 (2) holds or has applied for a federal employer 7.10 identification number; 7.11 (3) operates under contracts to perform specific services 7.12 or work for specific amounts of money under which the 7.13 independent contractor controls the means of performing the 7.14 services or work; 7.15 (4) incurs the main expenses related to the service or work 7.16 that the independent contractor performs under contract; 7.17 (5) is responsible for the satisfactory completion of work 7.18 or services that the independent contractor contracts to perform 7.19 and is liable for a failure to complete the work or service; 7.20 (6) receives compensation for work or service performed 7.21 under a contract on a commission or per job or competitive bid 7.22 basis and not on any other basis; 7.23 (7) may realize a profit or suffer a loss under contracts 7.24 to perform work or service; 7.25 (8) has continuing or recurring business liabilities or 7.26 obligations; and 7.27 (9) the success or failure of the independent contractor's 7.28 business depends on the relationship of business receipts to 7.29 expenditures. 7.30 Subd. 10. [CORPORATION.] "Corporation" includes 7.31 associations, joint-stock companies, and insurance companies. 7.32 This definition shall not be exclusive. 7.33 Subd. 11. [COVERED AGRICULTURAL EMPLOYMENT.] "Covered 7.34 agricultural employment" means agricultural employment where: 7.35 (1) The employment is performed for a person who: 7.36 (i) during any calendar quarter in either the current or 8.1 the prior calendar year paid wages of $20,000 or more to 8.2 employees in agricultural employment; or 8.3 (ii) for some portion of a day in each of 20 different 8.4 calendar weeks, whether or not the weeks were consecutive, in 8.5 either the current or prior calendar year employed in 8.6 agricultural employment four or more employees, regardless of 8.7 whether they were employed at the same time. 8.8 (2) Any employee who is a member of a crew furnished by a 8.9 crew leader to be employed in agricultural employment for any 8.10 other person shall be treated as an employee of the crew leader: 8.11 (i) if the crew leader holds a valid certificate of 8.12 registration under United States Code, title 29, section 1802, 8.13 the Migrant and Seasonal Agricultural Worker Protection Act; or 8.14 substantially all of the members of the crew operate or maintain 8.15 tractors, mechanized harvesting or crop dusting equipment, or 8.16 any other mechanized equipment, that is provided by the crew 8.17 leader; and 8.18 (ii) if the employee is not an employee of another person. 8.19 (3) Any employee who is furnished by a crew leader to be 8.20 employed in agricultural employment for any other person and who 8.21 is not treated as an employee of the crew leader under clause 8.22 (2): 8.23 (i) the other person and not the crew leader shall be 8.24 treated as the employer of the employee; and 8.25 (ii) the other person shall be treated as having paid wages 8.26 to the employee in an amount equal to the amount of wages paid 8.27 to the employee by the crew leader (either on the crew leader's 8.28 behalf or on behalf of the other person) for the agricultural 8.29 employment performed for the other person. 8.30 (4) The term "crew leader" means an individual who: 8.31 (i) furnishes employees to be employed in agricultural 8.32 employment for any other person; 8.33 (ii) pays (either on the crew leader's own behalf or on 8.34 behalf of the other person) the employees furnished by the crew 8.35 leader for the agricultural employment performed by them; and 8.36 (iii) has not entered into a written agreement with the 9.1 other person under which the furnished employee is designated as 9.2 an employee of the other person. 9.3 (5) Employment of an officer or shareholder of a family 9.4 farm corporation shall be excluded from covered agricultural 9.5 employment unless the corporation is an employer under United 9.6 States Code, title 26, section 3306(a)(2) of the Federal 9.7 Unemployment Tax Act. 9.8 (6) Employment of an individual 16 years of age or under 9.9 shall be excluded from covered agricultural employment unless 9.10 the employer is an employer under United States Codes, title 26, 9.11 section 3306(a)(2) of the Federal Unemployment Tax Act. 9.12 Subd. 12. [COVERED EMPLOYMENT.] "Covered employment" means 9.13 the following unless defined as "noncovered employment" under 9.14 subdivision 20: 9.15 (1) an employee's entire employment if: 9.16 (i) the employment is performed entirely in Minnesota; 9.17 (ii) the employment is performed primarily in Minnesota, 9.18 and the employment performed outside Minnesota is incidental to 9.19 the employment in Minnesota; or 9.20 (iii) the employment is not performed primarily in any one 9.21 state but some of the employment is performed in Minnesota and 9.22 the base of operations or the place from which the employment is 9.23 directed or controlled is in Minnesota; or the base of 9.24 operations or place from which the employment is directed or 9.25 controlled is not in any state in which part of the employment 9.26 is performed, but the employee's residence is in Minnesota; 9.27 (2) an employee's employment wherever performed within the 9.28 United States or Canada, if: 9.29 (i) the employment is not covered under the reemployment 9.30 insurance law of any other state or Canada; and 9.31 (ii) the place from which the employment is directed or 9.32 controlled is in Minnesota; 9.33 (3) the employment of an employee who is a citizen of the 9.34 United States, performed outside the United States, except in 9.35 Canada, in the employ of an American employer if: 9.36 (i) the employer's principal place of business in the 10.1 United States is located in Minnesota; 10.2 (ii) the employer has no place of business in the United 10.3 States, but the employer is an individual who is a resident of 10.4 Minnesota, or the employer is a corporation that is organized 10.5 under the laws of Minnesota, or the employer is a partnership or 10.6 a trust and the number of partners or trustees who are residents 10.7 of Minnesota is greater than the number who are residents of any 10.8 one other state; 10.9 (iii) none of the criteria of subclauses (i) and (ii) is 10.10 met but the employer has elected coverage in Minnesota, or the 10.11 employer having failed to elect coverage in any state, a 10.12 claimant has made an application for benefits under section 10.13 268.07, based on the employment; 10.14 (iv) an "American employer," for the purposes of this 10.15 subdivision, means an individual who is a resident of the United 10.16 States, or a partnership if two-thirds or more of the partners 10.17 are residents of the United States, or a trust, if all of the 10.18 trustees are residents of the United States, or a corporation 10.19 organized under the laws of the United States, or of any state; 10.20 or 10.21 (v) as used in this subdivision, the term "United States" 10.22 includes the states, the District of Columbia, the Commonwealth 10.23 of Puerto Rico, and the Virgin Islands; 10.24 (4) all employment performed by an officer or member of the 10.25 crew of an American vessel on or in connection with the vessel, 10.26 if the operating office, from which the operations of the vessel 10.27 operating on navigable waters within, or within and without, the 10.28 United States are ordinarily and regularly supervised, managed, 10.29 directed, and controlled is in Minnesota; 10.30 (5) for the purposes of satisfying disqualifications under 10.31 section 268.095, subdivision 10, "covered employment" shall 10.32 include covered employment under a similar law of any other 10.33 state or employment covered under a reemployment insurance 10.34 system established by an act of Congress; and 10.35 (6) periods for which an individual receives back pay are 10.36 periods of "covered employment," except for the satisfying of 11.1 disqualifications under section 268.095, subdivision 10. 11.2 Subd. 13. [EMPLOYEE.] "Employee" means every individual, 11.3 who is performing, or has performed services for an employer in 11.4 employment. 11.5 Subd. 14. [EMPLOYER.] "Employer" means any of the 11.6 following which has had one or more employees during the current 11.7 or the prior calendar year: 11.8 (1) any individual or type of organization, resident or 11.9 nonresident, for profit or nonprofit, religious, charitable, or 11.10 educational, including any partnership, limited liability 11.11 company, trust, estate, or corporation, domestic or foreign, or 11.12 the receiver, trustee in bankruptcy, trustee or successor of any 11.13 of the foregoing, or the legal representative of a deceased 11.14 person; 11.15 (2) any government entity, state or federal, foreign or 11.16 domestic, Indian tribe, including any subdivision thereof and 11.17 any instrumentality thereof owned wholly or in part; 11.18 (3) any organization or person that is considered an 11.19 employer under United States Code, title 26, section 3306(a) of 11.20 the Federal Unemployment Tax Act; 11.21 (4) any organization or person that has elected, under 11.22 section 268.042, to be subject to sections 268.03 to 268.23; 11.23 (5) a joint venture composed of one or more employers; 11.24 (6) any private or nonprofit organization or government 11.25 agency providing or authorizing the hiring of homeworkers, 11.26 personal care attendants, or other individuals performing 11.27 similar services in a private home is the employer of the 11.28 homeworker, attendant, or similar worker whether the agency pays 11.29 the employee directly or provides funds to the recipient of the 11.30 services to pay for the services. This clause does not apply to 11.31 the state of Minnesota or any county that provides federal, 11.32 state, or local funds to a child care provider either directly 11.33 or indirectly through a parent who is a child care assistance 11.34 recipient; or 11.35 (7) each individual employed to perform or assist in 11.36 performing the work of any agent or employee shall be considered 12.1 to be employed by that employer whether the individual was hired 12.2 or paid directly by that employer or by the agent or employee, 12.3 provided the employer had actual or constructive knowledge of 12.4 the work. 12.5 Subd. 15. [EMPLOYMENT.] "Employment" means service 12.6 performed by: 12.7 (1) an individual who is considered an employee under the 12.8 common law of employer-employee and not considered an 12.9 independent contractor; 12.10 (2) an officer of a corporation; 12.11 (3) a member of a limited liability company who is 12.12 considered an employee under the common law of 12.13 employer-employee; 12.14 (4) an individual who performs services for compensation, 12.15 as: 12.16 (i) an agent-driver or commission-driver engaged in 12.17 distributing meat products, vegetable products, fruit products, 12.18 beverages, or laundry or dry cleaning services, for a principal; 12.19 or 12.20 (ii) a traveling or city salesperson, other than as an 12.21 agent-driver or commission-driver, engaged upon a full-time 12.22 basis in the solicitation on behalf of, and the transmission to, 12.23 a principal (except for sideline sales activities on behalf of 12.24 some other person) of orders from wholesalers, retailers, 12.25 contractors, or operators of hotels, restaurants, or other 12.26 similar establishments for merchandise for resale or supplies 12.27 for use in their business operations. 12.28 This clause shall apply only if the contract of service 12.29 provides that substantially all of the services are to be 12.30 performed personally by the individual, and the services are 12.31 part of a continuing relationship with the person for whom the 12.32 services are performed, and the individual does not have a 12.33 substantial investment in facilities used in connection with the 12.34 performance of the services (other than facilities for 12.35 transportation); or 12.36 (5) an individual whose service is considered employment 13.1 under United States Code, title 26, section 3306(c), of the 13.2 Federal Unemployment Tax Act. 13.3 Subd. 16. [FAMILY FARM CORPORATION.] "Family farm 13.4 corporation" has the meaning given to it in section 500.24, 13.5 subdivision 2. 13.6 Subd. 17. [FILING; FILED.] "Filing" or "filed" means the 13.7 delivery of any document to the commissioner or any of the 13.8 commissioner's agents, or the depositing of the document in the 13.9 United States mail properly addressed to the department with 13.10 postage prepaid, in which case the document shall be considered 13.11 filed on the day indicated by the cancellation mark of the 13.12 United States Postal Service. 13.13 If, where allowed, an application, protest, appeal, or 13.14 other required action is made by telephone or electronic 13.15 transmission, it shall be considered filed on the day received 13.16 by the department. 13.17 Subd. 18. [FUND.] "Fund" means the Minnesota reemployment 13.18 insurance fund established by section 268.194. 13.19 Subd. 19. [HIGH QUARTER.] "High quarter" means the 13.20 calendar quarter in a claimant's base period with the highest 13.21 amount of wage credits. 13.22 Subd. 20. [NONCOVERED EMPLOYMENT.] "Noncovered employment" 13.23 means: 13.24 (1) employment for the United States government or an 13.25 instrumentality thereof; 13.26 (2) employment for an Indian, an Indian-controlled 13.27 employer, and Indian tribe, or any wholly controlled 13.28 subsidiaries or subdivisions, if the employment is performed on 13.29 an Indian reservation or Indian Trust Land; 13.30 (3) employment for a state, other than Minnesota, or a 13.31 political subdivision or instrumentality thereof; 13.32 (4) employment for a foreign government; 13.33 (5) employment for an instrumentality wholly owned by a 13.34 foreign government, if the employment is of a character similar 13.35 to that performed in foreign countries by employees of the 13.36 United States government or an instrumentality thereof and the 14.1 United States Secretary of State has certified that the foreign 14.2 government grants an equivalent exemption to similar employment 14.3 performed in the foreign country by employees of the United 14.4 States government and instrumentalities thereof; 14.5 (6) employment with respect to which reemployment insurance 14.6 benefits are payable under a system established by an act of 14.7 Congress; 14.8 (7) employment covered by a reciprocal arrangement between 14.9 the commissioner and another state or the federal government 14.10 pursuant to which all employment performed by an individual for 14.11 an employer during the period covered by the reciprocal 14.12 arrangement is considered performed entirely within another 14.13 state; 14.14 (8) employment for a religious, charitable, education, or 14.15 other organization described in United States Code, title 26, 14.16 section 501(c)(3) of the federal Internal Revenue Code and 14.17 exempt from income tax under section 501(a), but only if the 14.18 organization did not have one or more individuals in employment 14.19 for some portion of a day in each of 20 different weeks, whether 14.20 or not such weeks were consecutive, within either the current or 14.21 the prior calendar year, regardless of whether they were 14.22 employed at the same time; 14.23 (9) employment for a church or convention or association of 14.24 churches, or an organization operated primarily for religious 14.25 purposes that is operated, supervised, controlled, or 14.26 principally supported by a church or convention or association 14.27 of churches described in United States Code, title 26, section 14.28 501(c)(3) of the federal Internal Revenue Code and exempt from 14.29 income tax under section 501(a); 14.30 (10) employment of a duly ordained, commissioned, or 14.31 licensed minister of a church in the exercise of a ministry or 14.32 by a member of a religious order in the exercise of duties 14.33 required by the order, for Minnesota or a political subdivision 14.34 or an organization described in United States code, title 26, 14.35 section 501(c)(3) of the federal Internal Revenue Code and 14.36 exempt from income tax under section 501(a); 15.1 (11) employment of an individual receiving rehabilitation 15.2 of "sheltered" work in a facility conducted for the purpose of 15.3 carrying out a program of rehabilitation for individuals whose 15.4 earning capacity is impaired by age or physical or mental 15.5 deficiency or injury or a program providing "sheltered" work for 15.6 individuals who because of an impaired physical or mental 15.7 capacity cannot be readily absorbed in the competitive labor 15.8 market. This clause applies only to services performed for 15.9 Minnesota or a political subdivision or an organization 15.10 described in United States Code, title 26, section 501 (c)(3) of 15.11 the federal Internal Revenue Code and exempt from income tax 15.12 under section 501(a) in a facility certified by the 15.13 rehabilitation services branch of the department or in a day 15.14 training or habilitation program licensed by the department of 15.15 human services; 15.16 (12) employment of an individual receiving work relief or 15.17 work training as part of an unemployment work relief or work 15.18 training program assisted or financed in whole or in part by any 15.19 federal agency or an agency of a state or political subdivision 15.20 thereof. This clause applies only to employment for Minnesota 15.21 or a political subdivision or an organization described in 15.22 United States Code, title 26, section 501(c)(3) of the federal 15.23 Internal Revenue Code and exempt from income tax under section 15.24 501(a). This clause shall not apply to programs that require 15.25 reemployment insurance coverage for the participants; 15.26 (13) employment in any calendar quarter for any 15.27 organization exempt from income tax under United States Code, 15.28 title 26, section 501(a) or 521 of the federal Internal Revenue 15.29 Code except a trust described in section 401(a), if the 15.30 compensation for the employment is less than $50; 15.31 (14) employment for Minnesota or a political subdivision if 15.32 the service is as an elected official, a member of a legislative 15.33 body, or a member of the judiciary; 15.34 (15) employment as a member of the Minnesota national guard 15.35 or air national guard; 15.36 (16) employment for Minnesota, a political subdivision, or 16.1 instrumentality thereof, as an employee serving only on a 16.2 temporary basis in case of fire, storm, snow, earthquake, flood, 16.3 or similar emergency; 16.4 (17) employment as an election official or election worker 16.5 for Minnesota or a political subdivision, but only if the 16.6 compensation for that employment was less than $1,000 in a 16.7 calendar year; 16.8 (18) employment for Minnesota that is a major nontenured 16.9 policy making or advisory position in the unclassified service; 16.10 (19) employment in a policy making position for Minnesota 16.11 or a political subdivision, the performance of the duties that 16.12 ordinarily does not require more than eight hours per week; 16.13 (20) employment for a political subdivision of Minnesota 16.14 that is a major nontenured policy making or advisory position; 16.15 (21) domestic service in a private household, local college 16.16 club, or local chapter of a college fraternity or sorority 16.17 performed for a person, only if the wages paid in any calendar 16.18 quarter in either the current or preceding calendar year to all 16.19 individuals employed in domestic service totaled less than 16.20 $1,000. 16.21 "Domestic service" includes all service for an individual 16.22 in the operation and maintenance of a private household, for a 16.23 local college club, or local chapter of a college fraternity or 16.24 sorority as distinguished from service as an employee in the 16.25 pursuit of an employer's trade, occupation, profession, 16.26 enterprise, or vocation; 16.27 (22) employment of an individual by a son, daughter, or 16.28 spouse, and employment of a child under the age of 18 by the 16.29 child's father or mother; 16.30 (23) employment of an inmate of a custodial or penal 16.31 institution; 16.32 (24) employment for a school, college, or university by a 16.33 student who is enrolled and is regularly attending classes at 16.34 the school, college, or university; 16.35 (25) employment of an individual who is enrolled as a 16.36 student in a full-time program at a nonprofit or public 17.1 educational institution that normally maintains a regular 17.2 faculty and curriculum and normally has a regularly organized 17.3 body of students in attendance at the place where its 17.4 educational activities are carried on, taken for credit at the 17.5 institution, that combines academic instruction with work 17.6 experience, if the employment is an integral part of the 17.7 program, and the institution has so certified to the employer, 17.8 except that this clause shall not apply to employment in a 17.9 program established for or on behalf of an employer or group of 17.10 employers; 17.11 (26) employment of university, college, or professional 17.12 school students in an internship or other training program with 17.13 the city of St. Paul or the city of Minneapolis pursuant to Laws 17.14 1990, chapter 570, article 6, section 3; 17.15 (27) employment for a hospital by a patient of the hospital. 17.16 "Hospital" means an institution that has been licensed, 17.17 certified, or approved by the department of health as a 17.18 hospital; 17.19 (28) employment as a student nurse for a hospital or a 17.20 nurses' training school by an individual who is enrolled and is 17.21 regularly attending classes in a nurses' training school 17.22 chartered and approved pursuant to state law; 17.23 (29) employment as an intern for a hospital by an 17.24 individual who has completed a four-year course in a medical 17.25 school chartered and approved pursuant to state law; 17.26 (30) employment as an insurance agent or as an insurance 17.27 solicitor, by other than a corporate officer, if all the 17.28 compensation for the employment is solely by way of commission. 17.29 The word "insurance" shall include an annuity and an optional 17.30 annuity; 17.31 (31) employment as an officer of a township mutual 17.32 insurance company or farmer's mutual insurance company operating 17.33 pursuant to chapter 67A; 17.34 (32) employment as a real estate salesperson, by other than 17.35 a corporate officer, if all the compensation for the employment 17.36 is solely by way of commission; 18.1 (33) employment as a direct seller as defined in United 18.2 States Code, title 26, section 3508; 18.3 (34) employment of an individual under the age of 18 in the 18.4 delivery or distribution of newspapers or shopping news, not 18.5 including delivery or distribution to any point for subsequent 18.6 delivery or distribution; 18.7 (35) casual labor not in the course of the employer's trade 18.8 or business; 18.9 (36) employment in "agricultural employment" unless 18.10 considered "covered agricultural employment" under subdivision 18.11 11; or 18.12 (37) if the employment during one-half or more of any pay 18.13 period constitutes covered employment, all the employment for 18.14 the period shall be considered covered employment; but if the 18.15 employment performed during more than one-half of any pay period 18.16 does not constitute covered employment, then none of the 18.17 employment for the period shall be considered covered 18.18 employment. "Pay period" means a period of not more than a 18.19 calendar month for which a payment or compensation is ordinarily 18.20 made to the employee by the employer. 18.21 Subd. 21. [PERSON.] "Person" means an individual, trust or 18.22 estate, a partnership or a corporation. 18.23 Subd. 22. [STATE.] "State" includes, in addition to the 18.24 states of the United States, the Commonwealth of Puerto Rico, 18.25 the District of Columbia, and the Virgin Islands. 18.26 Subd. 23. [STATE'S AVERAGE ANNUAL AND AVERAGE WEEKLY 18.27 WAGE.] (a) On or before June 30 of each year, the commissioner 18.28 shall calculate the state's average annual wage and the state's 18.29 average weekly wage in the following manner: 18.30 (1) The sum of the total monthly covered employment 18.31 reported by all employers for the prior calendar year shall be 18.32 divided by 12 to calculate the average monthly covered 18.33 employment. 18.34 (2) The sum of the total wages paid for all covered 18.35 employment reported by all employers for the prior calendar year 18.36 shall be divided by the average monthly covered employment to 19.1 calculate the state's average annual wage. 19.2 (3) The state's average annual wage shall be divided by 52 19.3 to calculate the state's average weekly wage. 19.4 (b) For purposes of calculating the amount of taxable 19.5 wages, the state's average annual wage shall apply to the 19.6 calendar year following the calculation. 19.7 (c) For purposes of calculating the state's maximum weekly 19.8 benefit amount payable on any reemployment insurance account, 19.9 the state's average weekly wage shall apply to the 12-month 19.10 period beginning August 1 of the calendar year of the 19.11 calculation. 19.12 Subd. 24. [TAXABLE WAGES.] (a) "Taxable wages" means those 19.13 wages paid to an employee in covered employment each calendar 19.14 year up to an amount equal to 60 percent of the state's average 19.15 annual wage, rounded to the nearest $100. 19.16 (b) Taxable wages includes the amount of wages paid for 19.17 covered employment by the employer's predecessor in this state 19.18 or under the reemployment insurance law of any other state. Any 19.19 credit given for amounts reported under the reemployment 19.20 insurance law of another state shall be limited to that state's 19.21 taxable wage base. 19.22 Subd. 25. [TAXES.] "Taxes" means the money payments 19.23 required by sections 268.03 to 268.23 to be paid into the fund 19.24 by an employer on account of paying wages to employees in 19.25 covered employment. 19.26 Subd. 26. [UNEMPLOYED.] A claimant shall be considered 19.27 "unemployed," (1) in any week that the claimant performs no 19.28 service in employment, covered employment, noncovered 19.29 employment, self-employment, or volunteer work, and with respect 19.30 to which the claimant has no earnings; or (2) in any week of 19.31 less than 32 hours of service in employment, covered employment, 19.32 noncovered employment, self-employment, or volunteer work if the 19.33 earnings with respect to that week are less than the claimant's 19.34 weekly benefit amount. 19.35 Subd. 27. [WAGE CREDITS.] "Wage credits" mean the amount 19.36 of wages paid within a claimant's base period for covered 20.1 employment. 20.2 Subd. 28. [WAGE DETAIL REPORT.] "Wage detail report" means 20.3 the report of wages paid and hours worked by each employee in 20.4 covered employment on a calendar quarter basis. An auxiliary 20.5 report broken down by business locations, when required by the 20.6 commissioner, shall contain the number of employees in covered 20.7 employment for each month, and the quarterly total wages for 20.8 each location. The auxiliary report may be made part of the 20.9 wage detail report, the tax report, or filed separately, as 20.10 required by the commissioner. 20.11 Subd. 29. [WAGES.] "Wages" means all compensation for 20.12 services, including commissions; bonuses; severance payments; 20.13 vacation and holiday pay; back pay as of the date of payment; 20.14 tips and gratuities paid to an employee by a customer of an 20.15 employer and accounted for by the employee to the employer; 20.16 sickness and accident disability payments, except as otherwise 20.17 provided in this subdivision; and the cash value of all 20.18 compensation in any medium other than cash, except: 20.19 (1) the amount of any payment made to, or on behalf of, an 20.20 employee under a plan established by an employer that makes 20.21 provision for employees generally or for a class or classes of 20.22 employees, including any amount paid by an employer for 20.23 insurance or annuities, or into a plan, to provide for a 20.24 payment, on account of (i) retirement or (ii) medical and 20.25 hospitalization expenses in connection with sickness or accident 20.26 disability, or (iii) death; 20.27 (2) the payment by an employer of the tax imposed upon an 20.28 employee under United States Code, title 26, section 3101 of the 20.29 Federal Insurance Contribution Act, with respect to compensation 20.30 paid to an employee for domestic service in a private household 20.31 of the employer or for agricultural employment; 20.32 (3) any payment made to, or on behalf of, an employee or 20.33 beneficiary (i) from or to a trust described in United States 20.34 Code, title 26, section 401(a) of the federal Internal Revenue 20.35 Code that is exempt from tax under section 501(a) at the time of 20.36 the payment unless the payment is made to an employee of the 21.1 trust as compensation for services as an employee and not as a 21.2 beneficiary of the trust, or (ii) under or to an annuity plan 21.3 that, at the time of the payment, is a plan described in section 21.4 403(a); 21.5 (4) sickness or accident disability payments made by the 21.6 employer after the expiration of six calendar months following 21.7 the last calendar month that the individual worked for the 21.8 employer; 21.9 (5) disability payments made under the provisions of any 21.10 workers' compensation law; 21.11 (6) sickness or accident disability payments made by a 21.12 third party payer such as an insurance company; 21.13 (7) payments made into a fund, or for the purchase of 21.14 insurance or an annuity, to provide for sickness or accident 21.15 disability payments to employees pursuant to a plan or system 21.16 established by the employer that provides for the employer's 21.17 employees generally or for a class or classes of employees; or 21.18 (8) nothing in this subdivision shall exclude from the term 21.19 "wages" any payment made under any type of salary reduction 21.20 agreement, including payments made under a cash or deferred 21.21 arrangement and cafeteria plan, as defined in United States 21.22 Code, title 26, sections 401(k) and 125, of the federal Internal 21.23 Revenue Code, to the extent that the employee has the option to 21.24 receive the payment in cash. 21.25 Subd. 30. [WAGES PAID.] "Wages paid" means the amount of 21.26 wages which have been actually paid or which have been credited 21.27 to or set apart for the employee so that payment and disposition 21.28 is under the control of the employee. Wage payments delayed 21.29 beyond their regularly scheduled pay date are considered 21.30 "actually paid" on the missed pay date. Any wages earned but 21.31 not paid with no scheduled date of payment shall be considered 21.32 "actually paid" on the last day services are performed in 21.33 employment before separation. 21.34 Wages paid shall not include wages earned but not paid 21.35 except as provided for in this subdivision. 21.36 Subd. 31. [WEEK.] "Week" means calendar week, ending at 22.1 midnight Saturday. 22.2 Subd. 32. [WEEKLY BENEFIT AMOUNT.] "Weekly benefit amount" 22.3 means the amount of benefits computed under section 268.07, that 22.4 a claimant would be entitled to receive for a week, if totally 22.5 unemployed and eligible. 22.6 Sec. 5. Minnesota Statutes 1997 Supplement, section 22.7 268.042, subdivision 1, is amended to read: 22.8 Subdivision 1. [EMPLOYER FOR PART OF YEAR.] Except as 22.9 provided in subdivisions 2 andsubdivision 3, any employing unit22.10 whichorganization or person that is or becomes an employer 22.11 subject to sections 268.03 to 268.23 within any calendar year 22.12 shall be deemedconsidered to be an employer during the whole of22.13 suchentire calendar year. 22.14 Sec. 6. Minnesota Statutes 1997 Supplement, section 22.15 268.042, subdivision 3, is amended to read: 22.16 Subd. 3. [ELECTION AGREEMENTS; TERMINATION POWERS OF 22.17 COMMISSIONER.] (1)(a) An employing unitorganization or person, 22.18 not defined as an employer under this chapter, that files with 22.19 the commissioner a written election to become an employer, 22.20 shall, with the written approval of the commissioner, become an 22.21 employer for not less than two calendar years to the same extent 22.22 as all other employers, as of the date stated in the approval. 22.23 The employing unitorganization or person shall cease to be an 22.24 employer as of the first day of January of any calendar year, 22.25 only, if at least 30 calendar days prior to the first day of 22.26 January, the employing unitorganization or person has filed 22.27 with the commissioner a written notice to that effect. 22.28 (2)(b) Any employing unitemployer that has services 22.29 performed for it that do not constitute employment and covered 22.30 employment, may file with the commissioner a written election 22.31 that all such service, in one or more distinct establishments or 22.32 places of business, shall be deemed to constituteconsidered 22.33 covered employment for purposes of this chapterfor not less 22.34 than two calendar years. Upon the written approval of the 22.35 commissioner, the services shall be deemed toconstitute covered 22.36 employment from and after the date stated in the approval. The 23.1 services shall cease to be deemedconsidered covered employment 23.2 as of the first day of January of any calendar year only if at 23.3 least 30 calendar days prior to the first day of January 23.4 the employing unitemployer has filed with the commissioner a 23.5 written notice to that effect. 23.6 (3)(c) The commissioner must terminate any election 23.7 agreement under this subdivision upon 30 calendar days notice to23.8 the employing unit, if the employing unitemployer fails to pay 23.9 all contributionstaxes due or payments in lieu of contributions23.10 taxes due the reemployment insurancefund. 23.11 Sec. 7. Minnesota Statutes 1997 Supplement, section 23.12 268.043, is amended to read: 23.13 268.043 [DETERMINATIONS OF COVERAGE.] 23.14 An official, designated by(a) The commissioner, upon the 23.15 commissioner's own motion or upon application of an employing23.16 unitorganization or person, shall determine if an employing23.17 unitthat organization or person is an employer within the23.18 meaning of this chapteror as towhether services performed for 23.19 it constitute employment within the meaning of this chapterand 23.20 covered employment, or whether the remunerationcompensation for 23.21 services constitutes wages as defined in section 268.04,23.22 subdivision 25, and shall notify the employing unitorganization 23.23 or person of the determination. The determination shall be 23.24 final unless the employing unitorganization or person, within 23.25 30 calendar days after the mailingsending of notice ofthe 23.26 determination to the employing unit's last known addressby mail 23.27 or electronic transmission, files a writtenan appeal from it. 23.28 Proceedings on the appeal shall be conducted in accordance with 23.29 section 268.105. 23.30 (b) The commissioner may at any time upon the 23.31 commissioner's own motion correct any error of the department 23.32 resulting in an erroneous determination under this section ,23.33 except for those matters that have been appealed to the court of23.34 appeals and heard on the merits. The commissioner shall issue a23.35 redetermination whichA corrected determination shall be final 23.36 unless the employing unit, within 30 calendar days after the24.1 mailingsending of notice ofthe redeterminationcorrected 24.2 determination to the employing unit's last known24.3 addressorganization or person by mail or electronic 24.4 transmission, files a writtenan appeal from itis filed. 24.5 Proceedings on the appeal shall be conducted in accordance with 24.6 section 268.105. 24.7 (c) No organization or person shall be initially determined 24.8 an employer, or that services performed for it were in 24.9 employment or covered employment, for periods more than four 24.10 years prior to the year in which the determination is made, 24.11 unless the commissioner finds that there was fraudulent action 24.12 to avoid liability under this chapter. 24.13 Sec. 8. Minnesota Statutes 1997 Supplement, section 24.14 268.044, subdivision 1, is amended to read: 24.15 Subdivision 1. [WAGE DETAIL REPORT.] (a) Each employer 24.16 that has employees in covered employment shall provide the 24.17 commissioner with a quarterly wage detail report that. The 24.18 report shall include for each employee in covered employment, 24.19 the employee's name, social security number, the total wages 24.20 paid to the employee, and total number of paid hours worked. 24.21 For employees exempt from the definition of employee in section 24.22 177.23, subdivision 7, clause (6), the employer shall report 40 24.23 hours worked for each week any duties were performed by a 24.24 full-time employee and shall report a reasonable estimate of the 24.25 hours worked for each week duties were performed by a part-time 24.26 employee. The report is due and must be filed on or before the 24.27 last day of the month following the end of the calendar quarter. 24.28 (b) The employer may report the wages paid to the nearest 24.29 whole dollar amount. 24.30 (c) An employer need not include the name of the employee 24.31 or other required information on the wage detail report if 24.32 disclosure is specifically exempted by federal law. 24.33 Sec. 9. Minnesota Statutes 1997 Supplement, section 24.34 268.045, is amended to read: 24.35 268.045 [EMPLOYER ACCOUNTS.] 24.36 (a) The commissioner shall maintain a separate account for 25.1 each employer that has employees in covered employment in the 25.2 current or the prior calendar year, except as provided in this 25.3 section, and shall charge the account for any benefits 25.4 determined chargeable to the employer under section 268.047 and 25.5 shall credit the account with all the contributionstaxes paid, 25.6 or if the employer is liable for payments in lieu 25.7 of contributionstaxes, the payments made. 25.8 (b) Two or more related corporations concurrently employing 25.9 the same employees and compensating those employees through a 25.10 common paymaster whichthat is one of the corporations may apply 25.11 to the commissioner to establish a common paymaster account that 25.12 shall be the account of the common paymaster corporation. If 25.13 approved, the separate accounts shall be maintained, but the 25.14 employees compensated through the common paymaster shall be 25.15 reported as employees of the common paymaster corporation. The 25.16 corporations using the common paymaster account shall be jointly 25.17 and severally liable for any unpaid contributionstaxes, 25.18 penalties, and interest owing from the common paymaster 25.19 account. The commissioner may prescribe rules for the25.20 establishment, maintenance and termination of common paymaster25.21 accounts.25.22 (c) Two or more employing unitsemployers having 50 percent 25.23 or more common ownership and compensating employees through a 25.24 single payeepayer that is one of the employing unitsemployers 25.25 may apply to the commissioner for a merging of the experience 25.26 rating records of the employing unitsemployers into a single 25.27 joint account. 25.28 If approved, the joint account shall be effective on that 25.29 date assigned by the commissioner and shall remain in effect for 25.30 not less than two calendar years, and continuing unless written 25.31 notice terminating the joint account is filed with the 25.32 commissioner. The termination shall be effective on January 1 25.33 next following the filing of the written notice of termination. 25.34 The employing unitsemployers in the joint account shall be 25.35 jointly and severally liable for any unpaid contributionstaxes, 25.36 penalties, and interest owing from the joint account. 26.1 (d) Two or more employers that are liable for payments in 26.2 lieu of contributionstaxes may apply to the commissioner for 26.3 the establishment of a group account for the purpose of sharing 26.4 the cost of benefits charged based upon wage credits from all 26.5 employers in the group. The application shall identify and 26.6 authorize a group representative to act as the group's agent for 26.7 the purposes of the account. If approved, the commissioner 26.8 shall establish a group account for the employers effective as 26.9 of the beginning of the calendar year that the application is 26.10 received. The account shall remain in effect for not less than 26.11 two calendar years and thereafter until terminated at the 26.12 discretion of the commissioner or upon application by the group 26.13 at least 30 calendar days prior to the end of the two year 26.14 period or 30 calendar days prior to January 1 of any following 26.15 calendar year subsequent. Each employer in the group shall be 26.16 jointly and severally liable for payments in lieu 26.17 of contributionstaxes for all benefits paid based upon wage 26.18 credits from all employers in the group during the period the 26.19 group account was in effect. The commissioner may prescribe26.20 rules for the establishment, maintenance and termination of26.21 group accounts.26.22 Sec. 10. Minnesota Statutes 1997 Supplement, section 26.23 268.047, subdivision 2, is amended to read: 26.24 Subd. 2. [EXCEPTIONS TO CHARGES FOR ALL EMPLOYERS.] 26.25 Benefits paid to a claimant shall not be charged to the account 26.26 of a contributingtaxpaying base period employer or to the 26.27 account of a base period employer that is liable for payments in 26.28 lieu of contributionstaxes under the following conditions: 26.29 (a)(1) the claimant was discharged from the employment 26.30 because of gross misconduct as determined under section 268.09,26.31 subdivision 10, clause (2)268.095. This paragraphclause shall 26.32 apply only to benefits paid for weeks occurring subsequent to26.33 after the claimant's discharge from employment; or 26.34 (b)(2) a claimant's discharge from that employment was 26.35 required by a law mandating a background check, or the 26.36 claimant's discharge from that employment was required by law 27.1 because of a criminal conviction; or 27.2 (c)(3) the employer: 27.3 (1)(i) provided regularly scheduled part-time employment 27.4 to the claimant during the claimant's base period; 27.5 (2)(ii) during the claimant's benefit year, continues to 27.6 provide the claimant with regularly scheduled employment 27.7 approximating 90 percent of the employment provided the claimant 27.8 by that employer in the base period, or, for a fire department 27.9 or firefighting corporation or operator of a life-support 27.10 transportation service, continues to provide employment for a 27.11 volunteer firefighter or a volunteer ambulance service personnel 27.12 on the same basis that employment was provided in the base 27.13 period; and 27.14 (3)(iii) is an involved employer because of the claimant's 27.15 loss of other employment. The exception to charges shall 27.16 terminate effective the first week in the claimant's benefit 27.17 year that the employer fails to meet the provisions of clause27.18 (2)subclause (ii); 27.19 This clause shall apply to educational institution 27.20 employers without consideration of the period between academic 27.21 years or terms; or 27.22 (d)(4) the claimant's unemployment :27.23 (1)from this employer was directly caused by a major 27.24 natural disaster declared by the president pursuant to Section27.25 102(2) of the Disaster Relief Act of 1974, United States Code,27.26 title 42, section 5122(2), if the claimant would have been 27.27 eligible for federal disaster unemployment assistance with 27.28 respect to that unemployment but for the claimant's receipt of 27.29 reemployment insurance benefits; or 27.30 (2)(5) the claimant's unemployment from this employer was 27.31 directly caused by the condemnation of property by a 27.32 governmental agency, a fire, flood, or act of God where 70 27.33 percent or more of the employees employed in the affected 27.34 location became unemployed as a result and the employer 27.35 substantially reopens its operations in that same area within 18 27.36 months. Benefits shall be charged to the employer where the 28.1 unemployment is caused by the willful act of the employer or a 28.2 person acting on behalf of the employer; or 28.3 (e)(6) the benefits were paid by another state as a result 28.4 of the transferring of wage credits under a federallycombined 28.5 wage agreementarrangement provided for in section 28.6 268.13268.131; or 28.7 (f)(7) on a second reemployment insurance account 28.8 established pursuant to section 268.07, subdivision 3, where the 28.9 employer provided 90 percent or more of the wage credits in the 28.10 claimant's precedingprior base period and the claimant did not 28.11 perform services for the employer during the subsequentsecond 28.12 base period; or 28.13 (g)(8) the claimant left or partially or totally lost 28.14 employment because of a strike or other labor dispute at the 28.15 claimant's primary place of employment if the employer was not a 28.16 party to the particularstrike or labor dispute; or 28.17 (h)(9) the benefits were determined overpaid benefits 28.18 under section 268.18. 28.19 Sec. 11. Minnesota Statutes 1997 Supplement, section 28.20 268.047, subdivision 3, is amended to read: 28.21 Subd. 3. [EXCEPTIONS TO CHARGES FOR CONTRIBUTINGTAXPAYING 28.22 EMPLOYERS.] Benefits paid to a claimant shall not be charged to 28.23 the account of a contributingtaxpaying base period employer 28.24 under the following conditions: 28.25 (a)(1) the claimant's wage credits from that employer are 28.26 less than $500; 28.27 (b)(2) the claimant quit the employment, unless it was 28.28 determined under section 268.09, subdivisions 1a and 9268.095, 28.29 to have been because of a good reason caused by the employer. 28.30 This paragraphclause shall apply only to benefits paid for 28.31 periods occurring subsequent toafter the claimant's quitting 28.32 the employment; 28.33 (c)(3) the employer discharged the claimant from 28.34 employment because of misconduct as determined pursuant tounder 28.35 section 268.09, subdivisions 10 and 12268.095. This paragraph28.36 clause shall apply only to benefits paid for periods occurring29.1 subsequent toafter the claimant's discharge from employment; 29.2 (d)(4) the employer discharged the claimant from 29.3 employment because of reasons resulting directly from the 29.4 claimant's serious illness, that was determined not misconduct 29.5 under section 268.095, provided the employer made a reasonable 29.6 effort to retain the claimant in employment in spite of the 29.7 claimant's serious illness; or 29.8 (e)(5) the claimant avoided or failed to accept an offer 29.9 from the employer of suitable reemployment, as determined under 29.10 section 268.095, or avoided or failed to accept an offer of 29.11 reemployment that offeredwith substantially the same or better 29.12 hourly wages orand conditions of employment , or both,as were 29.13 previously provided by that employer. This paragraphclause 29.14 shall only apply to benefits paid for weeks occurringperiods 29.15 after the claimant's refusal or avoidance. 29.16 (6) the claimant was held not disqualified from benefits 29.17 under section 268.095 solely because of the application of 29.18 section 268.105, subdivision 3a, paragraph (d). 29.19 Sec. 12. Minnesota Statutes 1997 Supplement, section 29.20 268.047, subdivision 5, is amended to read: 29.21 Subd. 5. [NOTICE OF BENEFITS CHARGED.] (a) The 29.22 commissioner shall mail to the last known address ofnotify each 29.23 employer aquarterly noticeby mail or electronic transmission 29.24 of the benefits that have been charged to the employer's 29.25 account. Unless a writtenprotest is filed in a manner 29.26 prescribed by the commissioner within 30 calendar days from the 29.27 date of mailingsending of the notice, the charges set forth in 29.28 the notice shall be final and shall not be subject to collateral 29.29 attack by way of review of a contributiontax rate notice, 29.30 application for a credit adjustment or refund, or otherwise. 29.31 (b) Upon receipt of a protest, the commissioner shall 29.32 review the charges on the notice and determine whether there has 29.33 been an error in the charging of the employer's account. The 29.34 commissioner shall either affirm or make a redetermination of 29.35 the charges, and a notice of affirmation or redetermination 29.36 shall be mailedsent to the employer by mail or electronic 30.1 transmission. 30.2 (c) The affirmation or redetermination shall be final 30.3 unless the employer files a writtenan appeal within 30 calendar 30.4 days after the date of mailingthe affirmation or 30.5 redetermination was sent. Proceedings on the appeal shall be 30.6 conducted in accordance with section 268.105. 30.7 (d) An employer may not collaterally attack, by way of a 30.8 protest to a notice of benefits charged, any prior determination 30.9 or decision holding that benefits shall be charged to the 30.10 employer's account, that has become final. 30.11 (e) The commissioner may at any time upon the 30.12 commissioner's own motion correct a clerical error that resulted 30.13 in charges to an employer's account. 30.14 Sec. 13. Minnesota Statutes 1997 Supplement, section 30.15 268.051, is amended to read: 30.16 268.051 [EMPLOYERS CONTRIBUTIONSTAXES.] 30.17 Subdivision 1. [PAYMENTS.] (a) ContributionsTaxes shall 30.18 accrue and become payable by each employer for each calendar 30.19 year that the employer is subject to this chapterpaid wages to 30.20 employees in covered employment, except for: 30.21 (1) nonprofit corporations as provided in section 268.053; 30.22 and 30.23 (2) the state of Minnesota and political subdivisions as 30.24 provided in section 268.052. 30.25 Each employer shall pay contributionstaxes quarterly, at the 30.26 employer's assigned contributiontax rate, on the taxable wages 30.27 paid to each employee. The contributionstaxes shall be paid to 30.28 the Minnesota reemployment insurancefund on or before the last 30.29 day of the month following the end of the calendar quarter. 30.30 (b) The contributiontax may be paid in an amount to the 30.31 nearest whole dollar. 30.32 (c) When the contributiontax for any calendar quarter is 30.33 less than $1, the contributiontax shall be disregarded. 30.34 Subd. 1a. [TAX REPORTS.] (a) Every employer, except those 30.35 making payments in lieu of taxes, shall submit a tax report on a 30.36 form, or in a manner, prescribed by the commissioner on or 31.1 before the last day of the month following the end of the 31.2 calendar quarter, unless the employer meets the requirements for 31.3 submitting tax reports annually under section 268.0511. An 31.4 employer that fails to submit a tax report when due, or submits 31.5 an incorrect tax report, shall be subject to section 268.057, 31.6 subdivision 1. 31.7 (b) Each tax report shall include the total wages paid and 31.8 the taxable wages paid that quarter, the amount of tax due, and 31.9 any other information required by the commissioner. 31.10 (c) A tax report must be submitted for each calendar 31.11 quarter even though no wages were paid or no tax is due. 31.12 Subd. 2. [COMPUTATION OF CONTRIBUTIONTAX RATES.] (a) For 31.13 each calendar year the commissioner shall compute the 31.14 contributiontax rate of each employer that qualifies for an 31.15 experience rating by adding the minimum contributiontax rate to 31.16 the employer's experience rating. 31.17 (b) The minimum contributiontax rate shall be six-tenths 31.18 of one percent if the amount in the reemployment insurancefund 31.19 is less than $200,000,000 on June 30 of the precedingprior 31.20 calendar year; or five-tenths of one percent if the fund is more 31.21 than $200,000,000 but less than $225,000,000; or four-tenths of 31.22 one percent if the fund is more than $225,000,000 but less than 31.23 $250,000,000; or three-tenths of one percent if the fund is more 31.24 than $250,000,000 but less than $275,000,000; or two-tenths of 31.25 one percent if the fund is $275,000,000 but less than 31.26 $300,000,000; or one-tenth of one percent if the fund is 31.27 $300,000,000 or more. 31.28 (c) The maximum contribution rate shall be 9.0 percent.31.29 (d)For the purposes of this subdivision the reemployment31.30 insurancefund shall not include any money advanced from the 31.31 federal unemployment trust fund. 31.32 Subd. 3. [COMPUTATION OF EACHAN EMPLOYER'S EXPERIENCE 31.33 RATING.] (a) For each calendar year, the commissioner shall 31.34 compute an experience rating for eachan employer who has been 31.35 subject to this chapter for at least the 15 consecutive12 31.36 calendar months immediately precedingprior to July 1 of 32.1 the precedingprior calendar year. The experience rating shall 32.2 be the ratio obtained by dividing 1-1/4 times the total benefits 32.3 charged to the employer's account during the period the employer 32.4 has been subject to this chapter but not less than the 1512 or 32.5 more than the 60 consecutivecalendar months ending on June 30 32.6 of the precedingprior calendar year by the employer's total 32.7 taxable payroll for the same period on which all contributions32.8 due have been paid on or before October 31 of the preceding32.9 calendar year. 32.10 (b) For purposes of paragraph (a), only that taxable 32.11 payroll upon which taxes have been paid on or before September 32.12 30 of the prior calendar year may be used in computing an 32.13 employer's experience rating. 32.14 (c) The experience rating shall be computed to the nearest 32.15 one-tenth of a percent, to a maximum of 8.9 percent. 32.16 Subd. 4. [EXPERIENCE RATING RECORD TRANSFER.] (a) When 32.17 an employing unit succeeds to oremployer acquires the 32.18 organization, trade or business or substantially all the assets 32.19 of another employing unit that at the time of the acquisition32.20 was an employer subject to this law, and continues the32.21 organization, trade or businessemployer, and there is 25 32.22 percent or more common ownership, directly or indirectly, 32.23 between the predecessor and successor, the experience rating 32.24 record of the predecessor employer shall be transferred as of 32.25 the date of acquisition to the successor employer for the 32.26 purpose of computation ofcomputing a contributiontax rate. 32.27 (b) When an employing unit succeeds to oremployer acquires 32.28 a distinct severable portion of the organization, trade, 32.29 business, or assets that is less than substantially all of the 32.30 employing enterprises of another employing unitemployer, and 32.31 there is 25 percent or more common ownership, directly or 32.32 indirectly, between the predecessor and successor, the successor 32.33 employing unitemployer shall acquire the experience rating 32.34 record attributable to the portion to whichit has succeeded32.35 acquired, and the predecessor employing unitemployer shall 32.36 retain the experience rating record attributable to the portion 33.1 that it has retained, if (1) the successor continues the33.2 organization, trade, or business of the portion acquired, (2)33.3 the successor makes a written request to file an33.4 applicationapply for the transfer of the experience rating 33.5 record forattributable to the severable portion acquired from 33.6 the predecessor (3) andwithin 90180 calendar days from the 33.7 date of mailing the application to the successor the successor33.8 and predecessor jointly sign and fileacquisition and (2) files 33.9 an application aswithin the time and in the manner prescribed 33.10 by the commissioner that furnishes sufficient information to 33.11 substantiate the severable portion and to assign the appropriate 33.12 total and taxable wages and benefit charges to the successor for 33.13 experience rating purposes. 33.14 (c) The term "common ownership" for purposes of this 33.15 subdivision includes ownership by a spouse, parent, child, 33.16 brother, sister, aunt, uncle, or first cousin, by birth or by 33.17 marriage. 33.18 (d) If the successor employer under paragraphs (a) and (b) 33.19 had an experience rating record at the time of the acquisition, 33.20 the transferred record of the predecessor shall be combined with 33.21 the successor's record for purposes of computation ofcomputing 33.22 a contributiontax rate. 33.23 (d)(e) If there has been a transfer of an experience 33.24 rating record under paragraph (a) or (b), employment with a 33.25 predecessor employer shall not be deemedconsidered to have been 33.26 terminated if similar employment is offered by the successor 33.27 employer and accepted by the employee. 33.28 (e)(f) The commissioner, upon the commissioner's own 33.29 motion or upon application of an employing unitemployer shall 33.30 determine if an employing unitemployer is a successor within 33.31 the meaning of this subdivision and shall last known address of the employing33.33 unitemployer by mail or electronic transmission. The 33.34 determination shall be final unless a writtenan appeal is filed 33.35 by the employing unitemployer within 30 calendar days 33.36 after mailing ofthe sending of the determination. Proceedings 34.1 on the appeal shall be conducted in accordance with section 34.2 268.105. 34.3 (f)(g) The commissioner shallmay, as the result of any 34.4 determination or decision regarding succession or nonsuccession, 34.5 recompute the contributiontax rate of all employers affected by 34.6 the determination or decision for any year, including the year 34.7 of the acquisition or successionand subsequent years, that is 34.8 affected by the transfer or nontransfer of part or all of the 34.9 experience rating record under this subdivision. This paragraph 34.10 does not apply to rates that have become final prior tobefore 34.11 the filing of a written request to file an applicationapply for 34.12 the transfer of a severable portion of the experience rating 34.13 record as provided inunder paragraph (b). 34.14 (g)(h) The experience rating record for purposes of this 34.15 subdivision shall consist of those factors which make up an 34.16 experience rating, without the 15-month12-month minimum 34.17 required under subdivision 3. 34.18 (i) If the commissioner finds that a transaction was done, 34.19 in whole or in part, to avoid an experience rating record or the 34.20 transfer of an experience rating record, the commissioner may 34.21 transfer the experience rating record to an employer 34.22 notwithstanding the requirements of paragraph (a). 34.23 Subd. 5. [TAX RATE FOR NEW EMPLOYERS.] (a) Each employer 34.24 that does not qualify for an experience rating, except employers 34.25 in the construction industry, shall be assigned a contribution34.26 tax rate the higher of (1) one percent, or (2) the state's 34.27 benefitaverage cost rate; to a maximum of 5-4/10 percent. For 34.28 purposes of this paragraph, the state's benefitaverage cost 34.29 rate shall be computed annually and shall be derived by dividing 34.30 the total dollaramount of benefits paid during the 60 34.31 consecutive calendar months immediately precedingprior to July 34.32 1 of each year by the total taxable wages of all contributing34.33 taxpaying employers during the same period. This rate shall be 34.34 applicable for the calendar year next succeedingfollowing the 34.35 computation date. 34.36 (b) Each employer in the construction industry that does 35.1 not qualify for an experience rating shall be assigned a 35.2 contributiontax rate, the higher of (1) one percent, or (2) the 35.3 state's benefitaverage cost rate for construction employers to 35.4 a maximum of 9.08.9 percent, plus the applicable minimum tax 35.5 rate. For purposes of this paragraph, the state's benefit35.6 average cost rate shall be computed annually and shall be 35.7 derived by dividing the total dollaramount of benefits paid to 35.8 claimants of construction industry employers during the 60 35.9 consecutive calendar months immediately precedingprior to July 35.10 1 of each year by the total taxable wages of construction 35.11 industry employers during the same period. This rate shall be 35.12 applicable for the calendar year next succeedingfollowing the 35.13 computation date. 35.14 For purposes of this subdivisionAn employer is considered 35.15 in the construction industry if the employer is within division 35.16 C of the Standard Industrial Classification Manual issued by the 35.17 United States Office of Management and Budget, except as 35.18 excluded by rules adopted by the commissioner. 35.19 Subd. 6. [NOTICE OF CONTRIBUTIONTAX RATE.] (a) The 35.20 commissioner shall mail to the last known address ofnotify each 35.21 employer noticeby mail or electronic transmission of the 35.22 employer's contributiontax rate as determined for any calendar 35.23 year. The notice shall contain the contributiontax rate and 35.24 the factors used in determining the employer's experience 35.25 rating. Unless a protest of the rate is made, the assigned rate 35.26 shall be final except for fraud and shall be the rate uponat 35.27 which contributionstaxes shall be paid for the calendar year35.28 for which the rate was assigned. The contributiontax rate 35.29 shall not be subject to collateral attack by way of claim for a 35.30 credit adjustment or refund, or otherwise. 35.31 (b) If the legislature, subsequent to the mailingsending 35.32 of the contributiontax rate, changes any of the factors used to 35.33 determine the rate, the earlier notice shall be void. A 35.34 new contributiontax rate based on the new factors shall be 35.35 computed and mailedsent to the employer. 35.36 (c) A review of an employer's contributiontax rate may be 36.1 obtained by the employer filing with, in a manner prescribed by 36.2 the commissioner, a writtenprotest within 30 calendar days from 36.3 the date of the mailing ofthe contributiontax rate notice was 36.4 sent to the employer. Upon receipt of the protest, the 36.5 commissioner shall review the contributiontax rate to determine 36.6 whether or not there has been any clerical error or error in 36.7 computation. The commissioner shall either affirm or make a 36.8 redetermination of the rate and a notice of the affirmation or 36.9 redetermination shall be mailedsent to the employer by mail or 36.10 electronic transmission. The affirmation or redetermination 36.11 shall be final unless the employer files a writtenan appeal 36.12 within 30 calendar days after the date of mailingthe 36.13 affirmation or redetermination was sent. Proceedings on the 36.14 appeal shall be conducted in accordance with section 268.105. 36.15 (d) The commissioner may at any time upon the 36.16 commissioner's own motion correct any error in the computation 36.17 or the assignment of an employer's contributiontax rate. 36.18 Subd. 7. [ CONTRIBUTIONTAX RATE BUYDOWN.] (a) Any employer 36.19 who has been assigned a contributiontax rate based upon an 36.20 experience rating may, upon the voluntary payment of an amount 36.21 equivalent to any portion or all of the benefits charged to the 36.22 employer's account, plus a surcharge of 25 percent, obtain a 36.23 cancellation of benefits charged to the account equal to the 36.24 payment made, less the surcharge. Upon the payment, the 36.25 commissioner shall compute a new experience rating for the 36.26 employer, and determine a new contributiontax rate. 36.27 (b) Voluntary payments may be made only during the 30 36.28 calendar day period immediately following the date of 36.29 mailingsending of the notice of contributiontax rate. This 36.30 period may be extended, upon a showing of good cause, but in no 36.31 event shall a voluntary payment be allowed after 120 calendar 36.32 days immediately followingfrom the beginning of the calendar 36.33 year for which the contributiontax rate is effective. 36.34 (c) Voluntary payments made within the time required will 36.35 not be refunded unless a request is made in writing within 30 36.36 calendar days after mailingsending of the notice of the new 37.1 contributiontax rate. 37.2 Subd. 8. [SOLVENCY ASSESSMENT.] (a) If the fund balance is 37.3 greater than $75,000,000 butless than $150,000,000 on June 30 37.4 of any year, a solvency assessment on taxpaying employers will 37.5 be in effect for the following calendar year. EachThe employer 37.6 , except those making payments in lieu of contributionsshall 37.7 pay aquarterly a solvency assessment of ten percent multiplied37.8 byof the contributions paid ortaxes due and payable for each37.9 calendar quarter in that year. Quarterly contributions and the37.10 solvency assessment payments shall be combined and will be37.11 computed notwithstanding the maximum contribution rate, by37.12 multiplying the quarterly taxable payroll by the assigned37.13 contribution rate multiplied by 1.10. 37.14 (b) If the fund balance is less than $75,000,000 on June 3037.15 of any year, a solvency assessment will be in effect for the37.16 following calendar year. Each employer, except those making37.17 payments in lieu of contributions, shall pay a quarterly37.18 solvency assessment of 15 percent multiplied by the37.19 contributions paid or due and payable for each calendar quarter37.20 in that year. Quarterly contributions and the solvency37.21 assessment payments shall be combined and will be computed37.22 notwithstanding the maximum contribution rate, by multiplying37.23 the quarterly taxable payroll by the assigned contribution rate37.24 multiplied by 1.15 rounded to the nearest one-hundredth of a37.25 percent.37.26 (b) The solvency assessment shall be placed into a special 37.27 account from which the commissioner shall pay any interest 37.28 accruing on any advance from the federal unemployment trust fund 37.29 provided for under section 268.194, subdivision 6. If the 37.30 commissioner determines that the balance in this special account 37.31 is more than is necessary to pay the interest on any advance, 37.32 the commissioner shall pay to the fund the amount in excess of 37.33 that necessary to pay interest on any advance. 37.34 Sec. 14. Minnesota Statutes 1997 Supplement, section 37.35 268.057, subdivision 1, is amended to read: 37.36 Subdivision 1. [REPORTS; DELINQUENCIES; PENALTIES.] (a) 38.1 Any employer who knowingly fails to make andsubmit to the 38.2 commissioner any contributiontax report at the time the report 38.3 is required under section 268.051, subdivision 1a, or 268.0511 38.4 shall pay to the department a penalty of up to $25 or an amount 38.5 of 1-1/2 percent of contributionstaxes accrued for each month 38.6 from and after the due date until the tax report is properly 38.7 made andsubmitted, whichever is greater. 38.8 (b) If any employer required to make andsubmit 38.9 contributiontax reports fails to do so within the time38.10 required, or makessubmits, willfully or otherwise, an 38.11 incorrect ,or false , or fraudulent contributiontax report, the 38.12 employer shall, on the writtendemand of the commissioner sent 38.13 by mail or electronic transmission, makesubmit the contribution38.14 tax report, or corrected report, within ten days after the38.15 mailing of the written demandand at the same time pay the whole38.16 contribution, or any additional contribution,tax due. If the 38.17 employer fails within that time to makesubmit the tax report ,38.18 or corrected report and pay any tax due, the commissioner shall 38.19 make a report, or corrected report,an estimated tax report from 38.20 the commissioner's own knowledge and from information the 38.21 commissioner may obtain and assess a contributiontax on that 38.22 basis , which contribution. That assessed tax, plus any 38.23 penalties and interest shall be paid within ten days after the38.24 commissioner has mailed to the employer a writtennotice of the 38.25 amount due and demand for paymenthas been sent by mail or 38.26 electronic transmission. Any contribution report or assessment38.27 made by the commissioner on accountassessed tax because of the 38.28 failure of the employer to makesubmit a tax report or corrected 38.29 tax report shall be prima facie correct and valid, and the 38.30 employer shall have the burden of establishing its incorrectness 38.31 or invalidity in any subsequent action or proceeding. Whenever 38.32 the delinquent employer files a tax report or corrected tax 38.33 report, the commissioner may, on finding it substantially 38.34 correct, substitute it for the commissioner'saccept that report. 38.35 (c) If the commissioner finds that any part of any 38.36 employer's contributiontax deficiency is due to fraud with 39.1 intent to avoid payment of contributionstaxes to the fund, 50 39.2 percent of the total amount of the deficiency or $500, whichever 39.3 is greater, shall be assessed as a penalty against the employer 39.4 and collected in addition to the deficiency. 39.5 (d) Any employing unit that fails to make and submit to the39.6 commissioner any report, other than a contribution report or39.7 wage detail report, as and when required by rule, shall be39.8 subject to a penalty of $50.39.9 (e)The penalties provided for in paragraphs (a) , (c),and 39.10 (d)(c) are in addition to interest and any other penalties and 39.11 shall be paid to the department and credited to the contingent 39.12 account. 39.13 (f)(e) An employer or officer or agent of an employer is 39.14 guilty of a gross misdemeanor, unless the contributiontax or 39.15 other payment involved exceeds $500, in which case the person is 39.16 guilty of a felony, if the individual: 39.17 (1) in order to avoid becoming or remaining a subject 39.18 employer or to avoid or reduce any contributiontax or other 39.19 payment required under this chapter: 39.20 (i) makes a false statement or representation knowing it to 39.21 be false; or 39.22 (ii) knowingly fails to disclose a material fact; or 39.23 (2) willfully fails or refuses to makepay any 39.24 contributionstaxes or other payment at the time required. 39.25 Sec. 15. Minnesota Statutes 1997 Supplement, section 39.26 268.057, subdivision 5, is amended to read: 39.27 Subd. 5. [INTEREST ON PAST DUE CONTRIBUTIONSTAXES.] If 39.28 contributionstaxes or reimbursementspayments in lieu of taxes 39.29 to the unemploymentfund are not paid on the date on which they39.30 aredue the unpaid balance thereofshall bear interest at the 39.31 rate of one and one-half percent per month or any part thereof. 39.32 ContributionsTaxes or reimbursementspayments in lieu of taxes 39.33 received by mail postmarked on a day following the date on which39.34 the law requires contributions to be paiddue shall be deemed39.35 considered to have been paid on the due date if there is 39.36 substantial evidence tending to provethat the 40.1 contributionpayment was actually deposited in the United States 40.2 mails properly addressed to the department with postage prepaid 40.3 thereon on or before the due date. Interest collected pursuant40.4 to this subdivisionshall be paid intocredited to the 40.5 contingent account. Interest on contributions due under this40.6 subdivisionmay be waived in accordance withby rules as40.7 adopted by the commissioner may adopt. 40.8 Sec. 16. Minnesota Statutes 1997 Supplement, section 40.9 268.057, subdivision 6, is amended to read: 40.10 Subd. 6. [INTEREST ON JUDGMENTS.] Notwithstanding section 40.11 549.09, if judgment is or has beenentered upon any past 40.12 due contributiontax or reimbursement which has not been paid40.13 within the time specified by law forpayment in lieu of taxes, 40.14 the unpaid judgment shall bear interest at the rate specified in 40.15 subdivision 15 until the date of payment. The rate will be40.16 effective after July 1, 1987, on any unpaid judgment balances40.17 and all new judgments docketed after that date.40.18 Sec. 17. Minnesota Statutes 1997 Supplement, section 40.19 268.057, subdivision 7, is amended to read: 40.20 Subd. 7. [CREDIT ADJUSTMENTS, REFUNDS.] (a) If an employer 40.21 makes an application for ana credit adjustment of any amount 40.22 paid as contributionstaxes or interest thereon , to be applied40.23 against subsequent contribution payments, or for a refund40.24 thereof because such adjustment cannot be made, and the payment40.25 was madewithin four years prior toof the year in whichthat 40.26 the application ispayment was made, and ifthe commissioner 40.27 shall determinedetermines that the payment of such40.28 contributions or interestor any portion thereofwas erroneous, 40.29 the commissioner shall allow such employer tomake an adjustment 40.30 thereof,and issue a credit without interest , in connection with40.31 subsequent contribution payments by the employer, or. If such40.32 adjustmenta credit cannot be madeused, the commissioner shall 40.33 refund from the fund to which such payment has been credited,40.34 without interest, the amount erroneously paid. For like cause40.35 and within the same period,The commissioner, on the 40.36 commissioner's own motion, may make a credit adjustment or 41.1 refund may be so made on the commissioner's own initiativeunder 41.2 this subdivision. 41.3 In the event that any application for(b) If a credit 41.4 adjustment or refund is denied in whole or in part, a written41.5 notice of suchdenial shall be mailedsent to the applicant41.6 employer by mail or electronic transmission. Within 30 calendar 41.7 days after the mailingsending of suchthe notice of denial to41.8 the applicant's last known address, the applicantemployer may 41.9 request, in writing, that the commissioner grant a hearing for41.10 the purpose of reconsidering the facts submitted and to consider41.11 any additional informationappeal. Proceedings on the appeal 41.12 shall be conducted in accordance with section 268.105. 41.13 Sec. 18. Minnesota Statutes 1997 Supplement, section 41.14 268.059, is amended to read: 41.15 268.059 [GARNISHMENT FOR DELINQUENT TAXES AND BENEFIT 41.16 OVERPAYMENTS.] 41.17 (a) The commissioner or a delegated representativemay ,41.18 within six years after the date of assessment of the tax, or41.19 payment in lieu of contribution, or determination of benefit41.20 overpayment, or if a lien has been filed, within the statutory41.21 period for enforcement of the lien,give notice to any employer 41.22 that an employee of that employerowes delinquent reemployment41.23 insurancetaxes or, payments in lieu of contributionstaxes, 41.24 or overpaid benefits, including penalties, interest, and costs, 41.25 or has an unpaid benefit overpaymentand that the obligation to 41.26 the department should be withheld from the employee's wages. 41.27 The commissioner canmay proceed under this sectiononly if the 41.28 tax, payment in lieu of contributionstaxes, or benefit 41.29 overpayment is uncontested or if the time for any appeal has 41.30 expired. The commissioner shall not proceed under this section41.31 until the expiration of30 calendar days after mailing to the 41.32 debtor employee, at the debtor's last known address, a written 41.33 notice of garnishmentintent to garnish wages and exemption 41.34 notice. TheThat notice shall list: 41.35 (1) the amount of taxes, payments in lieu of contributions41.36 taxes, overpaid benefits, interest, penalties, or costs , or42.1 benefit overpaymentdue from the debtor; 42.2 (2) demand for immediate payment; and 42.3 (3) the commissioner'sintention to serve a garnishment 42.4 notice on the debtor's employer pursuant to this section. 42.5 The effect of thenotice shall expire 180 calendar days 42.6 after it has been mailed to the debtor provided that the notice 42.7 may be renewed by mailing a new notice whichthat is in 42.8 accordance with this section. The renewed notice shall have the 42.9 effect of reinstating the priority of the original claimnotice. 42.10 The exemption notice to the debtorshall be in substantially the 42.11 same form as that providedin section 571.72. The notice shall 42.12 furtherinform the debtor of the wageright to claim exemptions 42.13 contained in section 550.37, subdivision 14. If no statement42.14 written claim of exemption is received by the commissioner 42.15 within 30 calendar days from theafter mailing of the notice, 42.16 the commissioner may proceed under this sectionwith the 42.17 garnishment. The notice to the debtor's employer may be served 42.18 by mail or by delivery by an employee of the commissionerand 42.19 shall be in substantially the same form as providedin section 42.20 571.75. Upon receipt of the garnishment notice, the employer 42.21 shall retainwithhold from the earnings due or to become due to 42.22 the employee, the totalamount shown byon the notice plus 42.23 accrued interest, subject to the provisions ofsection 571.922. 42.24 The employer shall continue to retainwithhold each pay period 42.25 the amount shown on the notice plus accrued interest until the 42.26 garnishment notice is released by the commissioner. Upon 42.27 receipt of notice by the employer, the claim of the commissioner 42.28 shall have priority over any subsequent garnishments or wage 42.29 assignments. The commissioner may arrange between the employer 42.30 and employee for retainingwithholding a portion of the total 42.31 amount due the employee each pay period, until the total amount 42.32 shown byon the notice plus accrued interest has been retained42.33 withheld. 42.34 The "earnings due" any employee is as defined in accordance42.35 withsection 571.921. The maximum garnishment allowed under42.36 this sectionfor any one pay period shall be decreased by any 43.1 amounts payable pursuant to aany other garnishment action with43.2 respect to which the employer wasserved prior to being served43.3 withthe garnishment notice of delinquency, and any amounts 43.4 covered by any irrevocable and previously effective assignment 43.5 of wages; the employer shall give notice to the commissioner of 43.6 the amounts and the facts relating to the assignment within ten 43.7 days after the service of the garnishment notice of delinquency43.8 on the form provided by the commissioner as noted in this43.9 section. 43.10 (b) If the employee ceases to be employed by the employer 43.11 before the full amount set forth in aon the garnishment notice 43.12 of garnishmentplus accrued interest has been retainedwithheld, 43.13 the employer shall immediately notify the commissioner in 43.14 writing of the termination date of the employee and the total 43.15 amount retainedwithheld. No employer may discharge or 43.16 otherwisediscipline any employee by the reason of the fact that43.17 because the commissioner has proceeded under this section. If 43.18 an employer discharges an employee in violation of 43.19 this provisionsection, the employee shall have the same remedy 43.20 as provided in section 571.927, subdivision 2. 43.21 (c) Within ten calendar days after the expiration of the 43.22 pay period, the employer shall remit to the commissioner, on a 43.23 form and in the manner prescribed by the commissioner, the 43.24 amount retainedwithheld during each pay period under this43.25 section. 43.26 (d) Paragraphs (a) to (c) , except provisions imposing a43.27 liability on the employer for failure to retain or remit,shall 43.28 apply to cases in whichif the employer is the United States or43.29 any instrumentality thereof or thisstate of Minnesota or any 43.30 political subdivision thereof. 43.31 (e) The commissioner shall refund to the employee any 43.32 excess amounts retainedwithheld from the employee under this43.33 section. If any excess results from payments by the employer43.34 because of willful failure to retain or remit as prescribed in43.35 paragraph (c), the excess attributable to the employer's payment43.36 shall be refunded to the employer. 44.1 (f) Employers required to retain delinquent amounts under44.2 this section shall not be required to compute any additional44.3 interest, costs, or other charges to be retained.44.4 (g)(f) An employer that fails or refuses to comply with 44.5 the requirements ofthis section shall be liable as provided in 44.6 section 268.058, subdivision 3, paragraph (i). 44.7 Sec. 19. Minnesota Statutes 1997 Supplement, section 44.8 268.063, is amended to read: 44.9 268.063 [PERSONAL LIABILITY.] 44.10 (a) Any officer, director, or employee of a corporation or 44.11 any manager, governor, member, or employee of a limited 44.12 liability company which is an employer under sections 268.03 to44.13 268.23,who 44.14 (1) either individually or jointly with others, have or 44.15 should have had control of, supervision over, or responsibility 44.16 for the filing of the tax reports or the making of payments44.17 paying the amounts due under this chapter, and 44.18 (2) willfully fails to file the tax reports or to make44.19 payments as requiredpay the amounts due, shall be personally 44.20 liable for contributionstaxes or reimbursementpayments in lieu 44.21 of taxes, including interest, penalties, and costs in the event 44.22 the employer does not pay to the department those amounts for44.23 which the employer is liable. 44.24 For purposes of this subdivisionsection, "willfulness" 44.25 means that the facts demonstrate that the responsible party used 44.26 or allowed the use of corporate or company assets to pay other 44.27 creditors knowing that the payments requiredamounts due under 44.28 this chapter were unpaid. An evil motive or intent to defraud 44.29 is not necessary to satisfy the willfulness requirement. 44.30 (b) Any partner of a limited liability partnership, or 44.31 professional limited liability partnership, shall be jointly and 44.32 severally liable for contributionstaxes or 44.33 reimbursementpayments in lieu of taxes, including interest, 44.34 penalties, and costs in the event the employer does not pay to44.35 the department those amounts for which the employer is liable. 44.36 (c) Any personal representative of the estate of a decedent 45.1 or fiduciary who voluntarily distributes the assets filed45.2 thereinwithout reserving a sufficient amount to pay the 45.3 contributionstaxes, payments in lieu of taxes, interest, and 45.4 penalties due pursuant to this chaptershall be personally 45.5 liable for the deficiency. 45.6 (d) The personal liability of any person as provided herein45.7 individual shall survive dissolution, reorganization, 45.8 receivership, or assignment for the benefit of creditors. For 45.9 the purposes of this subdivisionsection, all wages paid by the 45.10 employer shall be considered earned from the personindividual 45.11 determined to be personally liable. 45.12 An official designated by(e) The commissioner shall make 45.13 an initial determination as to thepersonal liability under this45.14 section. The determination shall be final unless the person45.15 individual found to be personally liable shallwithin 30 45.16 calendar days after mailing of notice of determination to 45.17 the person'sindividual's last known address filefiles a 45.18 writtenprotest. Upon receipt of the protest, the 45.19 officialcommissioner shall reexamine the personal liability 45.20 determination and either affirm or redetermine the assessment of 45.21 personal liability and a notice of the affirmation or 45.22 redetermination shall be mailed to the person'sindividual's 45.23 last known address. The affirmation or redetermination shall 45.24 become final unless a writtenan appeal is filed within 30 45.25 calendar days ofafter the date of mailing. Proceedings on the 45.26 appeal shall be conducted in accordance with section 268.105. 45.27 Sec. 20. Minnesota Statutes 1997 Supplement, section 45.28 268.064, subdivision 2, is amended to read: 45.29 Subd. 2. [REASONABLE VALUE.] An official, designated by45.30 The commissioner, upon the official'scommissioner's own motion 45.31 or upon application of the potential successor, shall determine 45.32 the reasonable value of the organization, trade, or business or 45.33 assets acquired by the successor based on available 45.34 information. The determination shall be final unless the 45.35 successor, within 30 calendar days after the mailingsending of 45.36 notice ofthe determination to the successor's last known46.1 addresssuccessor by mail or electronic transmission, files a46.2 writtenan appeal from it. Proceedings on the appeal shall be 46.3 conducted in accordance with section 268.105. 46.4 Sec. 21. Minnesota Statutes 1997 Supplement, section 46.5 268.066, is amended to read: 46.6 268.066 [CANCELLATION OF DELINQUENT CONTRIBUTIONSTAXES.] 46.7 (a) The commissioner mayshall cancel as uncollectible any 46.8 contributionstaxes, reimbursementspayments in lieu of taxes, 46.9 penalties, or the interest or costs thereon, which remain unpaid 46.10 six years after the amounts have been first determined by the46.11 commissioner to bedue and payable . This section does not46.12 prohibit the commissioner from collecting any, except where the 46.13 delinquent amounts are secured by a notice of lien or, a 46.14 judgment which are older than six years, are in the process of 46.15 garnishment, or are under a payment plan. 46.16 (b) The commissioner may cancel at any time as 46.17 uncollectible any taxes, payments in lieu of taxes, penalties, 46.18 or the interest or costs thereon, that the commissioner 46.19 determines are uncollectible due to death or bankruptcy. 46.20 Sec. 22. Minnesota Statutes 1997 Supplement, section 46.21 268.067, is amended to read: 46.22 268.067 [COMPROMISE AGREEMENTS.] 46.23 (a) The commissioner , or an authorized representative,may 46.24 compromise in whole or in part any action, determination, or 46.25 decision whichthat affects an employer and whichthat has 46.26 become final during the precedingprior 24 months. 46.27 (b) The commissioner , or an authorized representative,may 46.28 at any time compromise delinquent employer contributionstaxes, 46.29 reimbursementspayments in lieu of taxes, interest, penalties, 46.30 and costs under this section. 46.31 (c) Any compromise under paragraphs (a) and (b) shall be by 46.32 written agreement signed by the employing unitemployer and the 46.33 commissioner or authorized representative. 46.34 The departmentcommissioner shall enter into a compromise 46.35 agreement only if it is in the best interest of the state of 46.36 Minnesota. The writtenagreement must set forth the reason and 47.1 all the terms of the agreement. Any agreements under this47.2 sectionThe agreement must be approved by an attorney who is a 47.3 regularly salaried employee of the department and who has been 47.4 designated by the commissioner for that purpose. 47.5 Sec. 23. Minnesota Statutes 1997 Supplement, section 47.6 268.07, is amended to read: 47.7 268.07 [REEMPLOYMENT INSURANCE ACCOUNT.] 47.8 Subdivision 1. [APPLICATION; DETERMINATION.] (a) An 47.9 application for reemployment insurance benefits may be made in 47.10 person, by mail, by telephone, or by electronic transmission as 47.11 the commissioner shall require. The commissioner may by rule 47.12 adopt other requirements for an application. 47.13 (b) An official, designated byThe commissioner ,shall 47.14 promptly examine each application for benefits to determine the 47.15 base period, the benefit year, the weekly benefit amount 47.16 payable, if any, and the maximum benefitamount of benefits 47.17 payable, if any. The determination shall be known as the 47.18 determination of reemployment insurance account. A written47.19 determination of reemployment insurance account must be promptly 47.20 mailedsent to the claimant and all base period employers, by 47.21 mail or electronic transmission. 47.22 (c) If a base period employer failed to provide wage 47.23 information for the claimant as required in section 268.044, the 47.24 commissioner shall accept a claimant certification as to wage 47.25 credits, based upon the claimant's records, and issue a 47.26 determination of reemployment insurance account. 47.27 (d)(1) The commissioner may, at any time within 24 months 47.28 from the establishment of a reemployment insurance account, 47.29 reconsider any determination of reemployment insurance account 47.30 and make a redetermination if the commissioner finds that the 47.31 determination was incorrect for any reason. A written47.32 redetermination of reemployment insurance account shall be 47.33 promptly mailedsent to the claimant and all base period 47.34 employers, by mail or electronic transmission. 47.35 (2) If a redetermination of reemployment insurance account 47.36 reduces the weekly benefit amount or maximum benefitamount of 48.1 benefits payable, any benefits paid greater than the claimant 48.2 was entitled is an overpayment of those benefitssubject to 48.3 section 268.18 , except when, in the absence of fraud, a48.4 redetermination is due to an error or omission by an employer in48.5 providing wage information as required in section 268.044. 48.6 Subd. 2. [WEEKLY BENEFIT AMOUNT AND DURATIONMAXIMUM 48.7 AMOUNT OF BENEFITS.] (a) To establish a reemployment insurance 48.8 account, a claimant must have: 48.9 (1) wage credits in two or more calendar quarters of the 48.10 claimant's base period; 48.11 (2) minimum total wage credits equal to or greater than the 48.12 high quarter wage credits multiplied by 1.25; 48.13 (3) high quarter wage credits of not less than $1,000. 48.14 (b) If the commissioner finds that a claimant has 48.15 established a reemployment insurance account, the weekly benefit 48.16 amount payable to the claimantduring the claimant's benefit 48.17 year shall be equal to 1/26 of the claimant's high quarter wage48.18 credits, rounded to the next lower whole dollar.the higher of: 48.19 (1) 50 percent of the claimant's average weekly wage during 48.20 the claimant's base period, to a maximum of 66-2/3 percent of 48.21 the state's average weekly wage; or 48.22 (2) 50 percent of the claimant's average weekly wage during 48.23 the high quarter to a maximum of 50 percent of the state's 48.24 average weekly wage, or $331, whichever is higher. 48.25 The claimant's average weekly wage under clause (1) shall 48.26 be computed by dividing the claimant's total wage credits by 48.27 52. The claimant's average weekly wage under clause (2) shall 48.28 be computed by dividing the claimant's high quarter wage credits 48.29 by 13. 48.30 (c) Notwithstanding paragraph (b), the maximum weekly48.31 benefit amount for any reemployment insurance account48.32 established during the 12-month period subsequent to June 30 of48.33 any year shall be determined on the basis of the reemployment48.34 insurance fund balance on December 31 of the preceding year. If48.35 the fund balance is less than $70,000,000 on that date, the48.36 maximum weekly benefit amount shall be 66-2/3 percent of the49.1 state's average weekly wage; if the fund balance is more than49.2 $70,000,000 but less than $100,000,000, the maximum weekly49.3 benefit amount is 66 percent of the state's average weekly wage;49.4 if the fund balance is more than $100,000,000 but less than49.5 $150,000,000, the maximum weekly benefit amount is 65 percent of49.6 the state's average weekly wage; if the fund balance is more49.7 than $150,000,000 but less than $200,000,000, the maximum weekly49.8 benefit amount is 64 percent of the state's average weekly wage;49.9 if the fund balance is more than $200,000,000 but less than49.10 $250,000,000, the maximum weekly benefit amount is 63 percent of49.11 the state's average weekly wage; if the fund balance is more49.12 than $250,000,000 but less than $300,000,000, the maximum weekly49.13 benefit amount is 62 percent of the state's average weekly wage;49.14 if the fund balance is more than $300,000,000 but less than49.15 $350,000,000, the maximum weekly benefit amount is 61 percent of49.16 the state's average weekly wage; if the fund balance is more49.17 than $350,000,000, the maximum weekly benefit amount is 6049.18 percent.49.19 (c) The state's maximum weekly benefit amount and the 49.20 claimant's weekly benefit amount shall be computed to the 49.21 nearest whole dollar. 49.22 (d) The maximum benefitamount of benefits payable on any 49.23 reemployment insurance account shall equal one-third of the 49.24 claimant's total wage credits rounded to the next lower dollar, 49.25 not to exceed 26 times the claimant's weekly benefit amount. 49.26 Subd. 3. [SECOND ACCOUNT REQUIREMENTS.] To establish a 49.27 second reemployment insurance account following the expiration 49.28 of a benefit year on a precedingprior reemployment insurance 49.29 account, a claimant must have sufficient wage credits to 49.30 establish a reemployment insurance account under the provisions49.31 ofsubdivision 2 and must have performed services in covered 49.32 employment after the establishmenteffective date of the 49.33 precedingprior reemployment insurance account. The wages paid 49.34 for those servicesthat employment must equal not less than 49.35 eight times the weekly benefit amount of the precedingprior 49.36 reemployment insurance account. A reemployment insurance 50.1 account established sufficiently in advance of anticipated 50.2 unemployment to make the limitations of this 50.3 paragraphsubdivision ineffective shall not be allowed. It is50.4 The purpose of this provisionsubdivision is to prevent a 50.5 claimant from establishing more than one reemployment insurance 50.6 account as a result of one separation from employment. 50.7 Subd. 3a. [RIGHT OF APPEAL.] (a) A determination or 50.8 redetermination of a reemployment insurance account shall be 50.9 final unless a claimant or base period employer within 1530 50.10 calendar days after the mailingsending of the determination or 50.11 redetermination to the last known addressfiles a writtenan 50.12 appeal. Every determination or redetermination of a 50.13 reemployment insurance account shall contain a prominent 50.14 statement indicating in clear language the method of appealing, 50.15 the time within which the appeal must be made, and the 50.16 consequences of not appealing. Proceedings on the appeal shall 50.17 be conducted in accordance with section 268.105. 50.18 (b) Any claimant or base period employer may appeal from a 50.19 determination or redetermination of a reemployment insurance 50.20 account on the issue of whether an employing unit is an employer50.21 within the meaning of this chapter or whetherservices performed 50.22 constitute employment within the meaning of this chapterand 50.23 covered employment. Proceedings on the appeal shall be 50.24 conducted in accordance with section 268.105. 50.25 Subd. 3b. [LIMITATIONS.] (a) A reemployment insurance 50.26 account shall be established the Sunday of the calendar week in50.27 whichthat the application for reemployment insurance benefits 50.28 was made. If an individual attempted to make an application for 50.29 a reemployment insurance account, but was prevented from making 50.30 an application by the department, the reemployment insurance 50.31 account shall be established the Sunday of the calendar week the 50.32 individual first attempted to make an application. 50.33 (b) A reemployment insurance account, once established, may 50.34 be withdrawn and a new account established only if the claimant 50.35 has not been credited with a waiting week under section 50.36 268.08268.085, subdivision 1, clause (3). A determination or 51.1 amended determination pursuant to section 268.101, that was 51.2 issued before the withdrawal of the reemployment insurance 51.3 account, shall remain in effect and shall not be voided by the 51.4 withdrawal of the reemployment insurance account. A 51.5 determination of disqualification requiring subsequent earnings 51.6 to satisfy the disqualification shall apply to the weekly 51.7 benefit amount on the new account. 51.8 (c) A reemployment insurance account shall not be 51.9 established prior to the Sunday following the expiration of the 51.10 benefit year on a precedingprior reemployment insurance account. 51.11 (d) All benefits shall be payable from the Minnesota51.12 reemployment insurancefund only for weeks occurring during the 51.13 benefit year. 51.14 Sec. 24. Minnesota Statutes 1996, section 268.08, as 51.15 amended by Laws 1997, chapter 66, sections 36, 37, 38, 39, 40, 51.16 41, and 42, is amended to read: 51.17 268.08 [PERSONS ELIGIBLE TO RECEIVE BENEFITS.] 51.18 Subdivision 1. [ELIGIBILITY CONDITIONS.] A claimant shall 51.19 be eligible to receive benefits for any week in the claimant's 51.20 benefit year only if: 51.21 (1) the claimant has made a continued claim for benefits in 51.22 person, by mail, by telephone, or by electronic transmission as 51.23 the commissioner shall require. The commissioner may by rule 51.24 adopt other requirements for a continued claim; 51.25 (2) the claimant was able to work and was available for 51.26 employment, and was actively seeking employment. The claimant's 51.27 weekly benefit amount shall be reduced one-fifth for each day 51.28 the claimant is unable to work or is unavailable for employment. 51.29 Benefits shall not be denied by application of this clause 51.30 to a claimant who is in training with the approval of the 51.31 commissioner , is a dislocated worker as defined in section51.32 268.975, subdivision 3, in training approved by the51.33 commissioner, or in training approved pursuant to section 236 of51.34 the Trade Act of 1974, as amended. 51.35 A claimant serving as a juror shall be considered as 51.36 available for employment and actively seeking employment on each 52.1 day the claimant is on jury duty; 52.2 (3) the claimant has been unemployed forserved a waiting 52.3 period of one week during whichthat the claimant is otherwise 52.4 entitled to benefits. This clause shall not apply if the 52.5 claimant would have been entitled to federal disaster 52.6 unemployment assistance because of a disaster in Minnesota, but 52.7 for the claimant's establishment of a reemployment insurance 52.8 account under section 268.07; and 52.9 (4) the claimant has been participating in reemployment 52.10 services, such as job search assistance services, if the 52.11 claimant has been determined likely to exhaust benefits and in 52.12 need of reemployment services pursuant to a profiling system 52.13 established by the commissioner, unless there is justifiable 52.14 cause for the claimant's failure to participate. 52.15 Subd. 1a. [BENEFITS DUE DECEASED PERSONS.] Upon the death52.16 of any claimant for benefits, and in the event it is found by52.17 the commissioner thatIf benefits have accrued andare due and 52.18 payable to that claimant and remain wholly or partially unpaid52.19 at the time of thea claimant's death, or in the event there52.20 have been issued and unpaid one or more benefit checks,those 52.21 checksbenefits may, upon application therefor, be paid to 52.22 the duly qualified administrator or executorpersonal 52.23 representative of the estate of the deceased claimant. In the 52.24 event that no administrator or executorpersonal representative 52.25 is appointed to administer the estate of the deceased, if any, 52.26 the benefits may, upon the order and direction of the52.27 commissionerapplication be paid to any person designated by the52.28 commissionerin the following order: (1) the surviving spouse, 52.29 (2) the surviving child or children, or (3) the surviving parent 52.30 or parents. 52.31 A personAn individual seeking payment under this52.32 subdivisionshall complete an affidavit on a formapplication 52.33 prescribed by the departmentcommissioner and the payment of 52.34 benefits to a person pursuant to an affidavit under this52.35 subdivisionshall discharge the obligations of the departmentto 52.36 the claimant to the extent of the payment,and no other person53.1 individual shall claim or assert any right with respect53.2 theretoto those benefits. 53.3 Subd. 2. [NOT ELIGIBLE.] A claimant shall not be eligible 53.4 to receive benefits for any week: 53.5 (1) unless itthat occurs subsequent tobefore the 53.6 establishment of a reemployment insurance account; 53.7 (2) whichthat occurs in a period when the claimant is a 53.8 full-timestudent in attendance at, or on vacation from an53.9 establisheda secondary school , college, or university unless a53.10 majority of the claimant's wages paid during the 52 weeks53.11 preceding the establishment of a reemployment insurance account53.12 were for services performed during weeks that the claimant was53.13 attending school as a full-time student; 53.14 (3) in whichthat the claimant is incarcerated. The 53.15 claimant's weekly benefit amount shall be reduced by one-fifth 53.16 for each day the claimant is incarcerated; 53.17 (4) in whichthat the claimant is on a voluntary leave of 53.18 absence. A claimant unemployed as a result of a uniform 53.19 vacation shutdown shall not be considered on a voluntary leave 53.20 of absence; 53.21 (5) in whichthat the claimant is performing services on a53.22 full-time basis32 hours or more, in employment, covered 53.23 employment, noncovered employment, self-employment, or volunteer 53.24 work regardless of the amount of any earnings; or 53.25 (6) with respect to which the claimant is receiving, has 53.26 received, or has filed a claim for reemployment insurance 53.27 benefits under any law of any other state, or the federal 53.28 government, but not including any federal or state benefits that 53.29 are merely supplementary to those provided for under this 53.30 chapter; provided that if the appropriate agency finally 53.31 determines that the claimant is not entitled to the benefits, 53.32 this clause shall not apply. 53.33 Subd. 2a. [SUSPENSION FROM EMPLOYMENT.] (a) A claimant who 53.34 has been suspended from employment for 30 calendar days or less, 53.35 as a result of misconduct as defined under section 268.0953.36 268.095, subdivision 126, shall be ineligible for 54.1 benefits commencingbeginning the Sunday of the week in which54.2 that the claimant was suspended and continuing for the duration 54.3 of the suspension. 54.4 (b) A suspension from employment for more than 30 calendar 54.5 days shall be considered a discharge from employment under 54.6 section 268.09268.095, subdivision 115. 54.7 Subd. 3. [DEDUCTIBLE PAYMENTS.] A claimant shall not be 54.8 eligible to receive benefits for any week with respect to which 54.9 the claimant is receiving, has received, or has filed a claim 54.10 for payment in an amount equal to or in excess of the claimant's 54.11 weekly benefit amount in the form of: 54.12 (1) termination, severance, or dismissal payment or wages 54.13 in lieu of notice whether legally required or not. This clause 54.14 shall apply to the first four weeks of payment and to one-half 54.15 of the total number of any additional weeks of payment. This 54.16 clause shall be applied to the period immediately following the 54.17 last day of employment. The number of weeks of payment shall be 54.18 determined as follows: 54.19 (i) if the payments are made periodically, the total of the 54.20 payments to be received shall be divided by the claimant's last 54.21 level of regular weekly pay from the employer; or 54.22 (ii) if the payment is made in a lump sum, that sum shall 54.23 be divided by the claimant's last level of regular weekly pay 54.24 from the employer; 54.25 (2) vacation allowance paid directly by the employer for a 54.26 period of requested vacation, including vacation periods 54.27 assigned by the employer under a collective bargaining 54.28 agreement, or uniform vacation shutdown; or 54.29 (3) compensation for loss of wages under the workers' 54.30 compensation law of this state or any other state or under a 54.31 similar law of the United States, or under other insurance or 54.32 fund established and paid for by the employer; or 54.33 (4) 50 percent of thepension, retirement, or annuity 54.34 payments from any fund, annuity or insurance maintained orplan 54.35 contributed to by a base period employer including the armed54.36 forces of theUnited States if the claimant contributed to the55.1 fund, annuity or insurance and all of the pension payments if55.2 the claimant did not contribute to the fund, annuity or55.3 insurance; or55.4 (5) 50 percent of a primary insurance benefit under title55.5 II of the Social Security Act, as amended, or similar benefits55.6 under any act of Congress or this state or any other55.7 state.government, except social security benefits as provided 55.8 for in subdivision 4. The base period employer contributed to 55.9 the plan if the contribution is excluded from the definition of 55.10 wages under section 268.035, subdivision 29, clause (1), or 55.11 United States Code, title 26, section 3121, clause (2), of the 55.12 Federal Insurance Contribution Act. 55.13 Provided, thatIf the payment under this subdivision is 55.14 less than the claimant's weekly benefit amount, the claimant 55.15 shall be entitled to receive for that week, if otherwise 55.16 eligible, benefits reduced by the amount of the payment; 55.17 provided, further, that if the appropriate agency of this state 55.18 or any other state or the federal government finally determines 55.19 that the claimant is not entitled to payments, this subdivision 55.20 shall not apply. If the computation of reduced benefits is not 55.21 a whole dollar, it shall be rounded down to the next lower 55.22 dollar. 55.23 Subd. 3a. [DEDUCTIBLE EARNINGS.] (a) If the claimant has 55.24 earnings, including holiday pay, with respect to any week, 55.25 from employment, covered employment, noncovered employment, 55.26 self-employment, or volunteer work, equal to or in excess of the 55.27 claimant's weekly benefit amount, the claimant shall be 55.28 ineligible for benefits for that week. 55.29 (b) If the claimant has earnings, including holiday pay, 55.30 with respect to any week, from employment, covered employment, 55.31 noncovered employment, self-employment, or volunteer work, that 55.32 is less than the claimant's weekly benefit amount, the following 55.33 shall be deducted from the claimant's weekly benefit amount: 55.34 (1) that amount in excess of $50 if the claimant's earnings 55.35 were $200 or less, and that amount in excess of 25 percent of 55.36 the claimant's earnings if those earnings were more than $200; 56.1 and 56.2 (2) that amount in excess of $200 for earnings from service 56.3 in the National Guard or a United States military reserve unit. 56.4 The resulting benefit, if not a whole dollar, shall be 56.5 rounded to the next lower dollar. 56.6 (c) No deduction shall be made from a claimant's weekly 56.7 benefit amount for earnings from service as a volunteer 56.8 firefighter or volunteer ambulance service personnel. No 56.9 deduction shall be made for jury duty pay. 56.10 (d) The claimant may report deductible earnings on 56.11 continued claims for benefits at the nearest whole dollar amount. 56.12 Subd. 3b. [RECEIPT OF BACK PAY.] Back pay received by a 56.13 claimant with respect to any weeks occurring in the 104 weeks 56.14 immediately precedingprior to the payment of the back pay shall 56.15 be deducted from benefits paid for those weeks. 56.16 The amount deducted shall not reduce the benefits that the 56.17 claimant is otherwise eligible for that week below zero. If the 56.18 amount of benefits after the deduction of back pay is not a 56.19 whole dollar amount, it shall be rounded to the next lower 56.20 dollar. 56.21 If the back pay awarded the claimant is reduced by benefits 56.22 paid, the amounts withheld shall be: (a) paid by the employer 56.23 into the fund within 30 days of the award and are subject to the 56.24 same collection procedures that apply to past due 56.25 contributionstaxes under this chapter; (b) applied to benefit 56.26 overpayments resulting from the payment of the back pay; (c) 56.27 credited to the claimant's maximum amount of benefits payable in 56.28 a benefit year that includes the weeks for which back pay was 56.29 deducted. Benefit charges for those weeks shall be removed from 56.30 the employer's account as of the calendar quarter in whichthat 56.31 the fund receives payment. 56.32 Payments to the fund under this subdivision shall be 56.33 considered as made by the claimant. 56.34 Subd. 4. [SOCIAL SECURITY AMOUNT DEDUCTED FROMBENEFITS.] 56.35 (a) Any claimant aged 62 or over who has not established a56.36 reemployment insurance account based on employment subsequent to57.1 the first receipt of primary insurance benefits under Title II57.2 of the federal social security act, as amended, or similar old57.3 age benefits under any act of Congress or this state or any57.4 other stateshall be required to state in writingat the time of 57.5 establishingmaking an application for a reemployment insurance 57.6 account and when making continued claims whether the claimant is 57.7 receiving, has filed for, or intends to seek Title IIfile for, 57.8 primary social security old age or disability benefits for any 57.9 week during which the claimant will receive unemployment57.10 benefitsthe benefit year, and if the claimantso intendsthere 57.11 shall be withhelddeducted from the claimant's 57.12 weekly unemployment benefits anbenefit amount sufficient to57.13 cover theotherwise payable for that week, 50 percent of the 57.14 weekly equivalent of the social security benefit. 57.15 (b) In addition to paragraph (a), a claimant shall be 57.16 ineligible for benefits for any week with respect to which the 57.17 claimant is receiving, has received, or has filed a claim for 57.18 primary social security disability benefits, unless the social 57.19 security administration has approved the payment of disability 57.20 benefits while the claimant was employed. 57.21 (c) Any claimant disclaiming such intention butwho 57.22 neverthelessreceives suchsocial security benefits, that would 57.23 cause the claimant to be ineligible under this subdivision, for 57.24 weeks for whichthat the claimant previouslyreceived 57.25 unemploymentreemployment insurance benefits shall be liable for57.26 repayment of such unemploymentconsidered overpaid reemployment 57.27 insurance benefits and otherwise subject to the provisions57.28 ofunder section 268.18. 57.29 Subd. 5a. [SELF-EMPLOYMENT.] (a) A claimant who is 57.30 determined to be likely to exhaust regular reemployment 57.31 insurance benefits and is enrolled in a dislocated worker 57.32 program shall be considered in approved training for purposes of 57.33 this chapter for each week the claimant is engaged on a 57.34 full-time basis in activities, including training, relating to 57.35 the establishment of a business and becoming self-employed. A 57.36 claimant who meets the requirements of this subdivision shall be 58.1 considered unemployed for purposes of this chapter. Income 58.2 earned from the self-employment activity shall not be considered 58.3 for purposes of subdivision 3a5. Under no circumstances shall 58.4 more than five percent of the number of claimants receiving 58.5 regular reemployment insurance benefits be actively enrolled in 58.6 this program at any time. This subdivision shall not apply to 58.7 claimants claiming state or federal extended or additional 58.8 benefits. 58.9 (b) This subdivision shall apply to weeks beginning after 58.10 April 18, 1995, or weeks beginning after approval of this 58.11 subdivision by the United States Department of Labor whichever 58.12 date is later. This subdivision shall have no force or effect 58.13 for any purpose as of the end of the week preceding the date 58.14 when federal law no longer authorizes the provisions of this 58.15 subdivision, unless such date is a Saturday in which case this 58.16 subdivision shall have no force and effect for any purpose as of 58.17 that date. 58.18 Subd. 6. [ SERVICES PERFORMED FOR STATE, MUNICIPALITIES, OR58.19 CHARITABLE CORPORATIONSCHOOL EMPLOYEES.] Benefits based on58.20 service in employment defined in section 268.04, subdivision 12,58.21 clauses (7), (8) and (9), are payable in the same amount, on the58.22 same terms and subject to the same conditions as benefits58.23 payable on the basis of other service subject to this chapter;58.24 except that:58.25 (a) Benefits based upon service performedNo wage credits 58.26 in any amount from any employment with any educational 58.27 institution or institutions earned while in an instructional, 58.28 research, or principal administrative capacity for an58.29 educational institution, shall not be paidmay be used for 58.30 benefit purposes for any week of unemployment58.31 commencingbeginning during thea period between two successive 58.32 academic years or terms, or during a similarperiod between two 58.33 regular but not successive terms, or during a period of paid58.34 sabbatical leave provided for in the claimant's contract, to any58.35 claimantif: 58.36 (1) the claimant performs the serviceshad employment in 59.1 any instructional, research, or principal administrative 59.2 capacity for any educational institution or institutions in the 59.3 first of the academic years or terms; and 59.4 if(2) there is a contract or a reasonable assurance that 59.5 the claimant will perform services in any such capacityhave 59.6 employment in any instructional, research, or principal 59.7 administrative capacity for anany educational institution or 59.8 institutions in the second of the academic years or terms, that 59.9 is substantially similar to the employment of the first academic 59.10 years or terms; 59.11 (b) With respect to employment in any capacity other than 59.12 those described in paragraph (a), including educational 59.13 assistants, benefits shall not be paid based upon wage credits 59.14 earned withfrom any educational institution or institutions for 59.15 any week which commencesbeginning during a period between two 59.16 successive academic years or terms if the claimant was employed 59.17 in the first academic year or term by any educational 59.18 institution or institutions and there is reasonable assurance 59.19 that the claimant will be employed under similar terms and 59.20 conditions by any educational institution or institutions in the 59.21 second academic year or term. A claimant who has an agreement 59.22 for a definite period of employment between academic years or 59.23 terms shall be eligible for any weeks within that period the 59.24 educational institution or institutions fails to provide 59.25 employment. If benefits are denied to any claimant under this 59.26 paragraph and the claimant was not offered an opportunity to 59.27 perform the employment in the second of the academic years or 59.28 term, the claimant shall be entitled to aretroactive payment of59.29 benefits for each week in whichthat the claimant filed a timely 59.30 continued claim for benefits, but the continued claim was59.31 benefits were denied solely because of this paragraph; 59.32 (c) With respect to servicesemployment described in 59.33 paragraph (a) or (b), benefits payable on the basis of the59.34 servicesbased upon wage credits from any educational 59.35 institution or institutions shall not be paid to any claimant59.36 for any week which commencesbeginning during an established and 60.1 customary vacation period or holiday recess if the 60.2 claimant performs the serviceswas employed in the period 60.3 immediately before the vacation period or holiday recess, and 60.4 there is a reasonable assurance that the claimant will perform60.5 the servicesbe employed in the period immediately following the 60.6 vacation period or holiday recess; 60.7 (d) With respect to services described in paragraph (a) or60.8 (b), benefits shall not be payable on the basis of services in60.9 any capacity specified inParagraphs (a), (b), and (c) to any60.10 claimant who performed those services in an educational60.11 institution while in the employ ofshall apply to employment 60.12 with an educational service agency if the claimant performed the 60.13 services at an educational institution or institutions. For 60.14 purposes of this paragraph, "educational service agency" means a 60.15 governmental agency or governmentalentity which isestablished 60.16 and operated exclusively for the purpose of providing services 60.17 to one or more educational institutions; and60.18 (e) With respect to services to state and local60.19 governmentParagraphs (a) to (d) shall apply to employment with 60.20 Minnesota or a political subdivision, or a nonprofit 60.21 organizations covered by section 501(c)(3) of the Internal60.22 Revenue Code of 1986, as amended through December 31,60.23 1992organization, if the services are provided to or on behalf 60.24 of an educational institution , benefits must be denied under the60.25 same circumstances as described in paragraphs (a) to (d)or 60.26 institutions. 60.27 (f) Paragraphs (a), (b), and (c) shall apply beginning the 60.28 Sunday of the week that there is a contract or reasonable 60.29 assurance of employment. 60.30 (g) Employment with multiple education institutions shall 60.31 be aggregated for purposes of application of this subdivision. 60.32 (h) An "educational institution" is an educational entity 60.33 operated by Minnesota or a political subdivision or an 60.34 instrumentality thereof, or an educational organization 60.35 described in United States Code, title 26, section 501(c)(3), of 60.36 the federal Internal Revenue Code and exempt from income tax 61.1 under section 501(a). 61.2 Subd. 7. [PROFESSIONAL ATHLETES.] Benefits shall not be 61.3 paid to a claimant on the basis of any servicewage credits from 61.4 employment that substantially all of which consistconsists of 61.5 participating in sports or athletic events or training or 61.6 preparing to soparticipate for any week which commencesthat 61.7 begins during the period between two successive sport seasons 61.8 (or similar periods) if the claimant performed such servicewas 61.9 so employed in the first of such seasonsseason (or similar 61.10 period) and there is a reasonable assurance that the claimant 61.11 will perform such servicebe so employed in the later of such61.12 seasonsfollowing season (or similar periods). 61.13 Subd. 8. [ ILLEGALALIENS.] (a) An alien shall be 61.14 ineligible for benefits for any week the alien is not authorized 61.15 to work in the United States under federal law. 61.16 (b) Benefits shall not be paid on the basis of services61.17 performedwage credits earned by an alien unless suchthe 61.18 alien is a claimant who(1) was lawfully admitted for permanent 61.19 residence at the time such services were performedof the 61.20 employment, (2) was lawfully present for the purposes 61.21 of performing such servicesthe employment, or (3) was 61.22 permanently residing in the United States under color of law at 61.23 the time such services were performed (of the employment 61.24 including an alien who was lawfully present in the United States61.25 as a result of the application of the provision of section61.26 203(a)(7) orsection 212(d)(5) of the Immigration and 61.27 Nationality Act ). 61.28 (b)(c) Any data or information required of claimants 61.29 applying for benefits to determine whether benefits are not61.30 payable to themeligibility because of their alien status shall 61.31 be uniformly required from all applicants for benefitsclaimants. 61.32 (c) In the case of a claimant whose application for61.33 benefits would otherwise be approved, no determination that61.34 benefits to such claimant are not payable because of alien61.35 status shall be made except upon a preponderance of the evidence.61.36 Subd. 9. [SERVICES FOR CERTAINSCHOOL CONTRACTORS.] 62.1 Benefits based upon services performed forWage credits from an 62.2 employer are subject to subdivision 67, paragraphs (b) and (c) 62.3 if: 62.4 (a)(1) the employment was provided pursuant to a contract 62.5 between the employer and a public or private schoolan 62.6 educational institution; 62.7 (b)(2) the contract was for services whichthat the 62.8 public or private schooleducational institution could have had 62.9 performed by its employees; and 62.10 (c) the employment was not as defined in section 268.04,62.11 subdivision 12, clauses (7), (8), and (9); and62.12 (d)(3) the claimant was notified in writing of the 62.13 provisions of this subdivision while employed in 1983 orprior 62.14 to or at the time of commencingbeginning the employment. 62.15 Subd. 10. [SEASONAL EMPLOYMENT.] (a) If a claimant has 62.16 wage credits from seasonal employment, benefits shall be payable 62.17 only if the claimant can establish a reemployment insurance 62.18 account under section 268.07, subdivision 2, excluding the wage 62.19 credits from seasonal employment. For purposes of this 62.20 subdivision, "seasonal employment" means employment with a 62.21 single employer in the recreation or tourist industry that is 62.22 available with the employer for 15 consecutive weeks or less 62.23 each calendar year. 62.24 (b) Wage credits from seasonal employment may not be used 62.25 for benefit purposes during weeks outside the normal season. 62.26 Subd. 11. [BUSINESS OWNERS.] Wages paid byWage credits 62.27 from an employing unitemployer may not be used for benefit 62.28 purposes by any claimant who: 62.29 (1) individually, jointly, or in combination with the 62.30 claimant's spouse, parent, or child owns or controls directly or 62.31 indirectly 25 percent or more interest in the employing unit62.32 employer, or is the spouse, parent, or minor child of any 62.33 individual who owns or controls directly or indirectly 25 62.34 percent or more interest in the employing unitemployer; and 62.35 (2) is not permanently separated from employment. 62.36 This subdivision is effective when the claimant has been 63.1 paid four times the claimant's weekly benefit amount in the 63.2 current benefit year. 63.3 Sec. 25. Minnesota Statutes 1997 Supplement, section 63.4 268.09, subdivision 1a, is amended to read: 63.5 Subd. 1a. [QUIT.] A claimant who quits employment shall be 63.6 disqualified from benefits: 63.7 (1) unless the claimant quit the employment because of a 63.8 good reason caused by the employer; 63.9 (2) unless the claimant quit the employment to accept other 63.10 covered employment that provided substantially higher wages or 63.11 substantially better conditions of employment or both, but the 63.12 claimant did not work long enough at the other employment to 63.13 have sufficient subsequent earnings to satisfy the 63.14 disqualification that would otherwise be imposed; 63.15 (3) unless the claimant quit the employment within 30 63.16 calendar days of commencingbeginning the employment because the 63.17 employment was unsuitable for the claimant; 63.18 (4) unless the employment was unsuitable for the claimant 63.19 and the claimant quit to enter approved training; 63.20 (5) unless the employment was part time and the claimant 63.21 had full-time employment in the base period, that the claimant 63.22 separated from because of nondisqualifying reasons, sufficient 63.23 to meet the minimum requirements to establish a reemployment 63.24 insurance account under section 268.07 , subdivision 2; or 63.25 (6) unless the claimant quit the employment because ofthe 63.26 claimant's serious illness made it medically necessary that the 63.27 claimant quit, provided that the claimant made reasonable 63.28 efforts to retainremain in that employment in spite of the 63.29 serious illness. 63.30 Reasonable efforts to remain in that employment require 63.31 that the claimant inform the employer of the serious illness and 63.32 request accommodation. 63.33 A claimant who quit employment because of the claimant's 63.34 serious illness of chemical dependency, has not made reasonable 63.35 efforts to retain theremain in that employment if the claimant 63.36 has previously been professionally diagnosed as chemically 64.1 dependent, or has previously voluntarily submitted to treatment 64.2 for chemical dependency, and has failed to make consistent 64.3 efforts to maintain the treatment the claimant knows or has been64.4 professionally advised is necessary tocontrol the chemical 64.5 dependency. 64.6 Sec. 26. Minnesota Statutes 1997 Supplement, section 64.7 268.09, subdivision 10, is amended to read: 64.8 Subd. 10. [DISCHARGE.] A claimant who is discharged from 64.9 employment by an employer shall not be disqualified from 64.10 benefits: 64.11 (1) unless the claimant was discharged because of 64.12 misconduct that interfered with and adversely affected that 64.13 employment. This clause shall not apply if: 64.14 (i) the misconduct was a direct result of the claimant's 64.15 serious illness provided that the claimant made reasonable 64.16 efforts to retain theremain in that employment in spite of the 64.17 serious illness. 64.18 Reasonable efforts to remain in that employment require 64.19 that the claimant inform the employer of the serious illness and 64.20 request accommodation. 64.21 If the misconduct was a direct result of the 64.22 claimant's serious illness of chemical dependency, the claimant 64.23 has not made reasonable efforts to retainremain in that 64.24 employment if the claimant has previously been professionally 64.25 diagnosed chemically dependent or the claimant has previously 64.26 voluntarily submitted to treatment for chemical dependency and 64.27 has failed to make consistent efforts to maintain the treatment64.28 the claimant knows or has been professionally advised is64.29 necessary tocontrol the chemical dependency ; or. 64.30 This subclause shall not apply if the misconduct was a 64.31 violation of section 169.121, 169.1211, or 169.123; or 64.32 (ii) the employment was part time and the claimant had 64.33 full-time employment in the base period, that the claimant 64.34 separated from because of nondisqualifying reasons, sufficient 64.35 to meet the minimum requirements to establish a reemployment 64.36 insurance account under section 268.07 , subdivision 2; 65.1 (2) unless the claimant was discharged because of gross 65.2 misconduct that interfered with and adversely affected that 65.3 employment. For the purpose of this clause, "gross misconduct" 65.4 means: 65.5 (i) the commission of any act that amounts to a gross 65.6 misdemeanor or felony; or 65.7 (ii) for an employee of a facility as defined in section 65.8 626.5572, gross misconduct includes an act of patient or 65.9 resident abuse, financial exploitation, or recurring or serious 65.10 neglect, as defined in section 626.5572 and applicable rules. 65.11 If a claimant is convicted of a gross misdemeanor or felony 65.12 for the same act or acts for which the claimant was discharged, 65.13 it is conclusively presumed to begross misconduct; or 65.14 (3) if the claimant was discharged because the claimant 65.15 gave notice of intention to quit the employment within 30 65.16 calendar days. This clause shall be effective only through the 65.17 end of the calendar week that includes the intended date of 65.18 quitting. Thereafter the separation from employment shall be 65.19 considered a quit of employment by the claimant, and a 65.20 disqualification, if any, shall commencebegin with the Sunday 65.21 of the week following the week that includes the intended date 65.22 of quitting. 65.23 Sec. 27. Minnesota Statutes 1997 Supplement, section 65.24 268.09, subdivision 13, is amended to read: 65.25 Subd. 13. [ACT OR OMISSIONS AFTER SEPARATION.] Except as 65.26 provided for under subdivision 148, a claimant shall not be 65.27 disqualified from benefits for any acts or omissions occurring 65.28 after the claimant's separation from employment with the 65.29 employer. 65.30 Sec. 28. Minnesota Statutes 1997 Supplement, section 65.31 268.09, subdivision 16, is amended to read: 65.32 Subd. 16. [DISQUALIFICATION DURATION.] (a) A 65.33 disqualification from the payment of benefits under subdivisions 65.34 1a1, 104, and 148 shall be for the duration of the 65.35 claimant's unemployment and until the end of the calendar 65.36 week in whichthat the claimant had total earnings in subsequent 66.1 covered employment of eight times the claimant's weekly benefit 66.2 amount. 66.3 (b) Any disqualification imposed under subdivisions 1a1 66.4 and 104 shall commencebegin on the Sunday of the week in66.5 whichthat the claimant became separated from employment. Any 66.6 disqualification imposed under subdivision 148 shall 66.7 commencebegin on the Sunday of the week the claimant failed to 66.8 apply for, accept, or avoided employment. 66.9 (c) Notwithstanding paragraph (a), if the claimant was 66.10 discharged from employment because of gross misconduct that66.11 interfered with and adversely affected that employment, the 66.12 disqualification shall be for the duration of the claimant's 66.13 unemployment and until the end of the calendar week in which66.14 that the claimant had total earnings in subsequent covered 66.15 employment of 12 times the claimant's weekly benefit amount. In 66.16 addition, wage credits from that employment shall be 66.17 canceled and the claimant's reemployment insurance account66.18 redetermined pursuant to section 268.07, subdivision 1,66.19 paragraph (d). 66.20 Sec. 29. Minnesota Statutes 1997 Supplement, section 66.21 268.09, subdivision 17, is amended to read: 66.22 Subd. 17. [APPLICATION.] This section shall apply to: 66.23 (1) all covered employment, full time or part time, 66.24 temporary or limited duration, permanent or indefinite duration, 66.25 that occurred during the base period, the period between the end 66.26 of the base period and the effective date of the reemployment 66.27 insurance account, or the benefit year, except as provided for 66.28 in subdivisions 1a1, clause (5); and 104, clause (1)(ii); or 66.29 (2) all covered employment occurring in this state, and 66.30 employment covered under a reemployment insurance program, (i) 66.31 of any other state , federal employment, or employment covered66.32 under the Railroad Unemployment Compensation Actor (ii) 66.33 established by an act of Congress. 66.34 Sec. 30. Minnesota Statutes 1996, section 268.101, as 66.35 amended by Laws 1997, chapter 66, sections 55, 56, 57, and 58, 66.36 is amended to read: 67.1 268.101 [DETERMINATIONS ON DISQUALIFICATION AND 67.2 ELIGIBILITY.] 67.3 Subdivision 1. [NOTIFICATION.] (a) Upon application for a 67.4 reemployment insurance account, each claimant shall report the 67.5 names of all employers and the reasons for no longer working for 67.6 all employers during the claimant's last 30 days of employment. 67.7 (b) Upon establishment of a reemployment insurance account, 67.8 the commissioner shall notify, by mail or electronic 67.9 transmission, all employers the claimant was employed by during 67.10 the claimant's last 30 days of employment prior to making an 67.11 application and all base period employers and determined 67.12 successors to those employers under section 268.051, subdivision 67.13 4. An employer so notifiedshall have ten calendar days after 67.14 the mailingsending of the notice to make a protest in a manner 67.15 prescribed by the commissioner raising any issue of 67.16 disqualification or any issue of eligibility. An employer so67.17 notifiedshall be informed of the effect that failure to timely 67.18 protest may have on the employer charges. A protest made more 67.19 than ten calendar days after mailingsending of the notice shall 67.20 be considered untimely. 67.21 (c) Each claimant shall report any employment, loss of 67.22 employment, and offers of employment received, forduring those 67.23 weeks the claimant made continued claims for benefits. Each 67.24 claimant who stops making continued claims during the benefit 67.25 year and later commencesbegins making continued claims during 67.26 that same benefit year shall report the name of any employer the 67.27 claimant worked for during the period between the making of 67.28 continued claims, up to a period of the last 30 days of 67.29 employment, and the reason the claimant stopped working for the 67.30 employer. The claimant shall report any offers of employment 67.31 during the period between the making of continued claims. Those 67.32 employers from which the claimant has reported a loss of 67.33 employment or an offer of employment pursuant to this paragraph 67.34 shall be notified by mail or electronic transmission. An 67.35 employer so notifiedshall have ten calendar days after the 67.36 mailingsending of the notice to make a protest in a manner 68.1 prescribed by the commissioner raising any issue of 68.2 disqualification or any issue of eligibility. An employer so68.3 notifiedshall be informed of the effect that failure to timely 68.4 protest may have on the employer charges. A protest made more 68.5 than ten calendar days after mailingsending of the notice shall 68.6 be considered untimely. 68.7 (d) The purpose for requiring the claimant to report the 68.8 name of all employers and the reason for no longer working for 68.9 all employers during the claimant's "last 30 days of employment" 68.10 is for the commissioner to obtain information from a claimant on 68.11 all issues that have the potential of disqualifying the claimant 68.12 from benefits under section 268.095. If the reason given by the 68.13 claimant for no longer working for an employer is a discharge, 68.14 other than a layoff due to lack of work, the claimant shall be 68.15 required to state all the facts about the cause of the 68.16 discharge, if known. 68.17 Subd. 2. [DISQUALIFICATION DETERMINATION.] (a) The 68.18 commissioner shall promptly determine any issue of 68.19 disqualification raised by a timely protest made by an employer, 68.20 and mail to the claimant and that employer at the last known 68.21 address a determination of disqualification or a determination 68.22 of nondisqualification, as is appropriate. The determination 68.23 shall set forth the effect on employer charges. 68.24 (b) The commissioner shall promptly determine any issue of 68.25 disqualification raised by information obtained from a claimant 68.26 pursuant to subdivision 1, paragraph (a) or (c), and mail to the 68.27 claimant and employer at the last known address a determination 68.28 of disqualification or a determination of nondisqualification, 68.29 as is appropriate. The determination shall set forth the effect 68.30 on employer charges. 68.31 (c) The commissioner shall promptly determine any issue of 68.32 disqualification raised by an untimely protest made by an 68.33 employer and mail to the claimant and that employer at the last 68.34 known address a determination of disqualification or a 68.35 determination of nondisqualification as is appropriate. The 68.36 determination shall set forth the effect on employer charges. 69.1 Notwithstanding section 268.09268.095, any disqualification 69.2 imposed as a result of determination issued pursuant to this 69.3 paragraph shall commencebegin the Sunday two weeks following 69.4 the week in whichthat the untimely protest was made. 69.5 Notwithstanding any provisions to the contrary, any relief of 69.6 employer charges as a result of a determination issued pursuant 69.7 to this paragraph shall commencebegin the Sunday two weeks 69.8 following the week in whichthat the untimely protest was made. 69.9 (d) If any time within 24 months from the establishment of 69.10 a reemployment insurance account the commissioner finds that a 69.11 claimant failed to report any employment, loss of employment, or 69.12 offers of employment that were required to be provided by the 69.13 claimant under this section, the commissioner shall promptly 69.14 determine any issue of disqualification on that loss of 69.15 employment or offer of employment and mail to the claimant and 69.16 involved employer at the last known address a determination of 69.17 disqualification or a determination of nondisqualification, as 69.18 is appropriate. The determination shall set forth the effect on 69.19 employer charges. 69.20 This paragraph shall not apply if the involved employer was 69.21 notified and given the opportunity to protest pursuant to 69.22 subdivision 1, paragraph (b) or (c). 69.23 (e) A determination of disqualification or a determination 69.24 of nondisqualification shall be final unless an appeal is filed 69.25 by the claimant or notified employer within 1530 calendar days 69.26 after mailing of the determination to the last known address. 69.27 The determination shall contain a prominent statement indicating 69.28 in clear language the method of appealing, the time within which 69.29 an appeal must be made, and the consequences of not appealing. 69.30 Proceedings on the appeal shall be conducted in accordance with 69.31 section 268.105. 69.32 (f) An issue of disqualification for purposes of this 69.33 section shall include any reason for no longer working for an 69.34 employer other than a layoff due to lack of work, any question 69.35 of denial ofa disqualification from benefits under section 69.36 268.09268.095, any question of an exception to disqualification 70.1 under section 268.09268.095, any question of benefit charge to 70.2 an employer under section 268.047, and any question of an 70.3 otherwise imposed disqualification for whichthat a claimant has 70.4 had subsequent earnings sufficient to satisfy the 70.5 disqualification. 70.6 (g) Notwithstanding the requirements of this subdivision, 70.7 the commissioner is not required to mail to a claimant a 70.8 determination of nondisqualification where the claimant has had 70.9 subsequent earnings sufficient to satisfy any otherwise 70.10 potential disqualification. 70.11 Subd. 3. [ELIGIBILITY DETERMINATION.] (a) The commissioner 70.12 shall promptly determine any issue of eligibility raised by a 70.13 timely protest made by an employer and mail to the claimant and 70.14 that employer at the last known address a determination of 70.15 eligibility or a determination of ineligibility, as is 70.16 appropriate. 70.17 (b) The commissioner shall promptly determine any issue of 70.18 eligibility raised by information obtained from a claimant and 70.19 mail to the claimant and any involved employer at the last known 70.20 address a determination of eligibility or a determination of 70.21 ineligibility, as is appropriate. 70.22 (c) The commissioner shall promptly determine any issue of 70.23 eligibility raised by an untimely protest made by an employer 70.24 and mail to the claimant and that employer at the last known 70.25 address a determination of eligibility or a determination of 70.26 ineligibility, as is appropriate. Any denial of benefits 70.27 imposed as a result of determination issued pursuant to this 70.28 paragraph shall commencebegin the Sunday two weeks following 70.29 the week in whichthat the untimely protest was made. 70.30 (d) If any time within 24 months from the establishment of 70.31 a reemployment insurance account the commissioner finds the 70.32 claimant failed to provide requested information regarding the 70.33 claimant's eligibility for benefits, the commissioner shall 70.34 determine the issue of eligibility and mail to the claimant and 70.35 any involved employer at the last known address a determination 70.36 of eligibility or a determination of ineligibility, as is 71.1 appropriate. 71.2 This paragraph shall not apply if the involved employer was 71.3 notified, was aware, or should have been aware of the issue of 71.4 eligibility at the time of notification, and was given the 71.5 opportunity to protest pursuant to subdivision 1, paragraph (b) 71.6 or (c). 71.7 (e) A determination of eligibility or determination of 71.8 ineligibility shall be final unless an appeal is filed by the 71.9 claimant or notified employer within 1530 calendar days after 71.10 mailing of the determination to the last known address. The 71.11 determination shall contain a prominent statement indicating in 71.12 clear language the method of appealing, the time within which an 71.13 appeal must be made, and the consequences of not appealing. 71.14 Proceedings on the appeal shall be conducted in accordance with 71.15 section 268.105. 71.16 (f) An issue of eligibility for purposes of this section 71.17 shall include any question of denial of benefits under sections 71.18 268.08268.085, 268.115, 268.125, 268.135, and 268.155. 71.19 Subd. 3a. [DIRECT HEARING.] Notwithstanding subdivision 271.20 or 3any provision of sections 268.03 to 268.23, the 71.21 commissioner may refer any issue of disqualification or, any 71.22 issue of eligibility, or any other issue, directly for hearing 71.23 in accordance with section 268.105, subdivision 1. The status 71.24 of the issue shall be the same as if a determination had been 71.25 made and an appeal filed. 71.26 Subd. 4. [AMENDED DETERMINATION.] Unless an appeal has 71.27 been filed, the commissioner, on the commissioner's own motion, 71.28 upon finding that an error has occurred in the issuing ofmay 71.29 reconsider a determination of disqualification or 71.30 nondisqualification or a determination of eligibility or 71.31 ineligibility , maythat has not become final and issue an 71.32 amended determination. An amended determination shall not be 71.33 done at the request of a claimant or an employer. Any amended 71.34 determination shall be mailed to the claimant and any involved 71.35 employer at the last known address. Any amended determination 71.36 shall be final unless an appeal is filed by the claimant or 72.1 notified employer within 1530 calendar days after mailing of72.2 the amended determination to the last known address. 72.3 Proceedings on the appeal shall be conducted in accordance with 72.4 section 268.105. 72.5 Subd. 5. [PROMPT PAYMENT.] If a determination or amended 72.6 determination awards benefits to a claimant, the benefits shall 72.7 be promptly paid regardless of any appeal period or any appeal 72.8 having been filed. 72.9 Subd. 6. [OVERPAYMENT.] A determination or amended 72.10 determination whichthat holds a claimant disqualified or 72.11 ineligible for benefits for periods a claimant has been paid 72.12 benefits is an overpayment of those benefits subject to section 72.13 268.18. 72.14 Sec. 31. Minnesota Statutes 1997 Supplement, section 72.15 268.105, subdivision 3a, is amended to read: 72.16 Subd. 3a. [DECISIONS.] (a) If a reemployment insurance 72.17 judge's decision or the commissioner's decision awards 72.18 benefits to a claimant, the benefits shall be promptly paid 72.19 regardless of any appeal period or any appeal having been filed. 72.20 (b) If a reemployment insurance judge's decision modifies 72.21 or reverses a determination awarding benefits to a claimant, any 72.22 benefits paid pursuant to the determination is an overpayment of 72.23 those benefits subject to section 268.18. 72.24 (c) Except as provided in paragraph (d),If a 72.25 commissioner's decision modifies or reverses a reemployment 72.26 insurance judge's decision awarding benefits to a claimant, any 72.27 benefits paid pursuant to the reemployment insurance judge's 72.28 decision is an overpayment of those benefits subject to section 72.29 268.18. 72.30 (d) If a reemployment insurance judge's decision affirms a72.31 determination on an issue of disqualification awarding benefits72.32 orthe commissioner affirms a reemployment insurance judge's 72.33 decision on an issue of disqualification awardingthat awards 72.34 benefits to a claimant, the commissioner's decision, if finally 72.35 reversed by the Minnesota Court of Appeals or the Supreme Court 72.36 of Minnesota, shall not result in a disqualification of the 73.1 claimant from benefits only for weeks following the week in73.2 which the decision reversing the award of benefits was issued73.3 and benefits paid for that week and previous weeks shall not be73.4 deemed overpaid and the benefits paid shall not be charged to a73.5 contributing employer's accountunder section 268.095. 73.6 (e) If the commissioner, pursuant to subdivision 3, remands 73.7 a matter to a reemployment insurance judge for the taking of 73.8 additional evidence, the prior reemployment insurance judge's 73.9 decision shall continue to be enforced until new findings of 73.10 fact and decision are made by a reemployment insurance judge. 73.11 Sec. 32. Minnesota Statutes 1997 Supplement, section 73.12 268.125, is amended to read: 73.13 268.125 [ADDITIONAL REEMPLOYMENT INSURANCE BENEFITS.] 73.14 Subdivision 1. [ADDITIONAL BENEFITS; WHEN AVAILABLE.] 73.15 Additional reemployment insurance benefits are authorized under73.16 this section onlyif the commissioner determines that: 73.17 (1) an employer has reduced operationsat a facility 73.18 employingthat had 100 or more individualsemployees for at 73.19 least six months during the preceding yearprior 12 months, the 73.20 employer reduced operations, resulting within a one-month period 73.21 in the reductionlayoff of at least50 percent or more of 73.22 the employer'sfacility's work force and the layoff of at73.23 leastamounting to 50 or more employees at that facility, 73.24 including reductions caused as a result of a major natural 73.25 disaster declared by the President; 73.26 (2) the employer has no expressed plan to resume operations 73.27 whichthat would lead to the reemployment of those employees at 73.28 any time in the immediate future; and 73.29 (3) the seasonally adjusted unemployment rate forin the 73.30 county in whichthat the facility is located was ten percent or 73.31 more during the month of the reduction or any of the three 73.32 months precedingbefore or succeedingafter the month of the 73.33 reduction. 73.34 Subd. 2. [PAYMENT OF BENEFITS.] AllAdditional benefits 73.35 payable under this sectionare payable from the fund. 73.36 Subd. 3. [ELIGIBILITY CONDITIONS.] A claimant is eligible 74.1 to receive additional benefits under this sectionfor any week 74.2 during the claimant's benefit year if the commissioner finds74.3 that: 74.4 (1) the claimant's unemployment is theclaimant was laid 74.5 off from employment as a result of a reduction in operations as74.6 providedunder subdivision 1 or was laid off due to lack of work 74.7 from that employer during the three-month period before, or the 74.8 three-month period after the month of the reduction under 74.9 subdivision 1; 74.10 (2) the claimant is unemployed andmeets the eligibility 74.11 requirements for the receipt of unemployment benefitsunder 74.12 section 268.08268.085; 74.13 (3) the claimant is not subject to a disqualification for74.14 benefitsunder section 268.09268.095; for the purpose of this 74.15 subdivision, the disqualifying conditions set forthin section 74.16 268.09268.095, and the requalifying requirements thereunder, 74.17 apply to the receipt of additional benefits under this section; 74.18 (4) the claimant has exhausted all rights toregular 74.19 benefits payableunder section 268.07, is not entitled to 74.20 receive extended benefits under section 268.115, and is not 74.21 entitled to receive reemployment insurancebenefits under any 74.22 other state or federal law for thethat week in which the74.23 claimant is claiming additional benefits; 74.24 (5) the claimant has made a claim for additional benefits74.25 with respect to any week the claimant is claiming benefits in74.26 accordance with the regulations as the commissioner may74.27 prescribe with respect to claims for regular benefits; and74.28 (6)a majority of the claimant's wage credits were earned74.29 with anfrom the employer for whom the commissioner has74.30 determined there wasthat had a reduction in operations under 74.31 subdivision 1. 74.32 Subd. 4. [WEEKLY BENEFIT AMOUNT.] A claimant's weekly 74.33 benefit amount under this sectionshall be the same as the 74.34 individual'sclaimant's weekly benefit amount payableduring the 74.35 individual'scurrent benefit year under section 268.07. 74.36 Subd. 5. [MAXIMUM BENEFITS PAYABLE.] A claimant'sThe 75.1 maximum amount of additional benefits payable in the 75.2 individual'sclaimant's benefit year shall be 13 times the 75.3 individual'sclaimant's weekly benefit amount. Reemployment75.4 insuranceBenefits paid to an individuala claimant under any 75.5 state or federal law other than regular benefits payableunder 75.6 section 268.07 shall be deducted from that individual'sthe 75.7 maximum amount of additional benefits. 75.8 Sec. 33. Minnesota Statutes 1997 Supplement, section 75.9 268.13, subdivision 1, is amended to read: 75.10 Subdivision 1. [AUTHORIZATION.] (a) The commissioner is 75.11 herebyauthorized to enter into reciprocal arrangements with the75.12 appropriate and duly authorized agencies ofother states and of75.13 the federal government, or both, whereby :75.14 (1) Service performedemployment by an individualemployee 75.15 or individualsemployees for a single employing unit for which75.16 serviceemployer that is customarily performed in more than one 75.17 state shall be deemed to be serviceconsidered performed 75.18 entirely within any one of the states: 75.19 (a) in which(1) where any part of any such individual's75.20 servicethe employee's employment is performed, or 75.21 (b) in which any such individual(2) where the employee has 75.22 a residence, or 75.23 (c) in which(3) where the employing unitemployer 75.24 maintains a place of business; provided, there is in effect, as 75.25 to such servicethe employment, an election, approved by 75.26 the agency charged with the administration of such state's75.27 employment security lawstate, pursuant to which all the service75.28 performedemployment by such individualthe employee or 75.29 individualsemployees for such employing unitthe employer is 75.30 deemedconsidered to be performed entirely within suchthat 75.31 state ;. 75.32 (2)(b) The commissioner shall participate in any75.33 reciprocal arrangements with other states and the federal 75.34 government, or both, for the payment of compensationbenefits on 75.35 the basis of combining an individual'sa claimant's wages and 75.36 employment covered under this law with wages and employment 76.1 covered under the unemployment compensationreemployment 76.2 insurance laws of other states which are approved by the United76.3 States Secretary of Labor in consultation with the state76.4 unemployment compensation agencies as reasonably calculated to76.5 assure the prompt and full payment of compensation in such76.6 situations and whichor the federal government that include 76.7 provisions for applying the base period of a single state law to 76.8 a claiman account involving the combining of an individual'sa 76.9 claimant's wages and employment covered under two or more state76.10 unemployment compensation laws,and avoiding the duplicate use 76.11 of wages and employmentby reason of such combining ;. No 76.12 reciprocal arrangement shall be entered into unless it contains 76.13 provisions for reimbursements to the fund, by the other state or 76.14 the federal government, for benefits paid from the fund to 76.15 claimants based upon wages and employment covered under the laws 76.16 of the other state or the federal government. 76.17 (3)(c) On any reciprocal arrangement, the wages or76.18 services, upon the basis of which an individual may become76.19 entitled to benefitspaid a claimant from employment covered 76.20 under an employment securitya reemployment insurance law of 76.21 another state or of the federal government, shall be deemed to76.22 beconsidered wages for insured workfrom covered employment for 76.23 the purpose of determining the individual'sclaimant's rights to 76.24 benefits under sections 268.03 to 268.23. , and wages for insured76.25 work, on the basis of which an individual may become entitled to76.26 benefits thereunder shall be deemed to be wages or services on76.27 the basis of which unemployment compensation under such law of76.28 another state or of the federal government is payable, but no76.29 such arrangement shall be entered into unless it contains76.30 provisions for reimbursements to the fund for such of the76.31 benefits paid thereunder upon the basis of such wages or76.32 service, and provisions for reimbursements from the fund for76.33 such of the compensation paid under such other law upon the76.34 basis of wages for insured work;76.35 (4) Contributions due thereunder with respect to wages for76.36 insured work shall for the purpose of section 268.057 be deemed77.1 to have been paid to the fund as of the date payment was made as77.2 contributions therefor under another state or federal employment77.3 security law, but no such arrangement shall be entered into77.4 unless it contains provisions for such reimbursement to the fund77.5 of such contributions and the actual earnings thereon.77.6 Sec. 34. Minnesota Statutes 1997 Supplement, section 77.7 268.13, subdivision 2, is amended to read: 77.8 Subd. 2. [REIMBURSEMENTS.] Reimbursements paid from the77.9 fund pursuant to subdivision 1 shall be deemed to be benefits77.10 for the purposes of sections 268.045 to 268.194.The 77.11 commissioner is authorized to make to other state or federal 77.12 agencies and to receive from suchother state or federal 77.13 agencies, reimbursements from or to the fund, in accordance with 77.14 reciprocal arrangements entered into pursuant to subdivision 177.15 section 268.131. 77.16 Sec. 35. Minnesota Statutes 1996, section 268.13, 77.17 subdivision 4, is amended to read: 77.18 Subd. 4. [ UTILIZATION OF FEDERAL BENEFITSCOOPERATION WITH 77.19 FOREIGN GOVERNMENTS.] To the extent permissible under the laws77.20 and Constitution of the United States,The commissioner is 77.21 authorized to enter into or cooperate in arrangements whereby 77.22 facilities and services provided under sections 268.03 to 268.23 77.23 and facilities and services provided under the employment77.24 securityreemployment insurance law of any foreign government, 77.25 may be utilizedused for the taking of applications for benefits 77.26 and continued claims and the payment of benefits under the77.27 employment securitythis law of this stateor under a similar 77.28 law of sucha foreign government. 77.29 Sec. 36. Minnesota Statutes 1996, section 268.18, as 77.30 amended by Laws 1997, chapter 66, sections 71, 72, 73, 74, 75, 77.31 76, and 81, is amended to read: 77.32 268.18 [RETURN OF BENEFITS; OFFENSES.] 77.33 Subdivision 1. [ERRONEOUS PAYMENTS.] (a) Any claimant who, 77.34 by reason of the claimant's own mistake or through the error of 77.35 any individual engaged in the administration of this chapter or 77.36 because of a determination, redetermination, or amended 78.1 determination issued pursuant to section 268.07 or 268.101, has 78.2 received any benefits that the claimant was not entitled to, 78.3 shall promptly repay the benefits to the department. If the 78.4 claimant fails to repay the benefits, the 78.5 departmentcommissioner shall, as soon as the erroneous payment 78.6 is discovered, determine the amount due and notify the claimant 78.7 in writing to repay the benefits. 78.8 (b) Unless the claimant files an appeal within 1530 78.9 calendar days after the mailing of the determination of 78.10 overpayment to the claimant's last known address, the 78.11 determination shall become final. Proceedings on the appeal 78.12 shall be conducted in accordance with section 268.105. A 78.13 claimant may not collaterally attack, by way of an appeal to an 78.14 overpayment determination, any prior determination issued 78.15 pursuant to section 268.07 or 268.101, or decision issued 78.16 pursuant to section 268.105, that has become final. 78.17 (c) If the claimant fails to repay the benefits, the 78.18 commissioner may deduct from any future benefits payable to the 78.19 claimant in eitherthe current or any subsequent benefit year an78.20 the amount equivalent toof the overpayment determined, except 78.21 that no single deduction under this subdivision shall exceed 50 78.22 percent of the amount of the payment from which the deduction is 78.23 made, or the overpayment may be collected the same as delinquent 78.24 contributionstaxes. A determination of overpayment shall state 78.25 the methods of collection the commissioner willmay use to 78.26 recover the overpayment. 78.27 (d) If a claimant has been overpaid benefits under the law 78.28 of another state because of an error and that state certifies to 78.29 the departmentcommissioner that the claimant is liable under 78.30 its law to repay the benefits and requests the department78.31 commissioner to recover the overpayment, the commissioner may 78.32 deduct from future benefits payable to the claimant in either78.33 the current or any subsequent benefit year an amount equivalent78.34 tothe amount of overpayment determined by that state, except 78.35 that no single deduction under this subdivision shall exceed 50 78.36 percent of the amount of the payment from which the deduction is 79.1 made. 79.2 (d)(e) Benefits paid for weeks more than three years prior 79.3 to the discovery of error are not erroneous payments. 79.4 (e) Notwithstanding paragraph (a), the commissioner shall79.5 waive recovery of an overpayment if the commissioner's79.6 authorized representative under section 268.105, subdivision 3,79.7 determines the overpayment resulted from an administrative79.8 failure to identify that a claimant's wage credits were not79.9 earned in covered employment. This paragraph shall not apply to79.10 misidentification of an employee-employer relationship.79.11 Subd. 2. [FRAUD.] (a) Any claimant who receives benefits 79.12 by knowingly and willfully misrepresenting, misstating, or 79.13 failing to disclose any material fact that would have made the 79.14 claimant not entitled to those benefits has committed fraud. 79.15 After the discovery of facts indicating fraud, the commissioner 79.16 shall make a written determination that the claimant was not 79.17 entitled to benefits that were obtained by fraud and that the 79.18 claimant must promptly repay the benefits to the department. In 79.19 addition, the commissioner may deny benefits to a claimant for79.20 one to 52 weeks for which the claimant is otherwise entitled to79.21 benefits following the week in which the fraud was determined.79.22 A denial imposed for fraud shall not apply to any week more than79.23 104 weeks after the week in which the fraud was determinedshall 79.24 assess a penalty equal to 25 percent of the amount fraudulently 79.25 obtained. If the claimant had a prior overpayment due to fraud, 79.26 the commissioner shall, on the present overpayment, assess a 79.27 penalty equal to 50 percent of the amount fraudulently obtained. 79.28 (b) Unless the claimant files an appeal within 1530 79.29 calendar days after the mailing of the determination of 79.30 overpayment by fraud to the claimant's last known address, the 79.31 determination shall become final. Proceedings on the appeal 79.32 shall be conducted in accordance with section 268.105. 79.33 (c) If the claimant fails to repay the benefits, penalty, 79.34 and any interest assessed under subdivision 2b, the commissioner 79.35 mayshall deduct from future benefits payable to the claimant in 79.36 eitherthe current or any subsequent benefit year an amount80.1 equivalent tothe amount of overpayment determinedor the 80.2 overpaymenttotal due may be collected the same as delinquent 80.3 contributionstaxes. A determination of overpayment by fraud 80.4 shall state the methods of collection the commissioner may use 80.5 to recover the overpayment. Money received in repayment of 80.6 fraudulently obtained benefits, penalties, and interest shall 80.7 first be applied to the benefits overpaid, then to the penalty 80.8 amount due, then to any interest due. Payments made toward 80.9 penalty and interest shall be credited to the contingent account. 80.10 (d) If a claimant has been overpaid benefits under the law 80.11 of another state because of fraud and that state certifies to 80.12 the departmentcommissioner that the claimant is liable to repay 80.13 the benefits and requests the departmentcommissioner to recover 80.14 the overpayment, the commissioner may deduct from future 80.15 benefits payable to the claimant in eitherthe current or any 80.16 subsequent benefit year an amount equivalent tothe amount of 80.17 overpayment determined by that state. 80.18 (d)(e) A determination of overpayment by fraud may be made 80.19 at any time. 80.20 Subd. 2a. [OFFSET OF STATE ANDFEDERAL UNEMPLOYMENT80.21 BENEFITS.] To the extent permissible under the laws and80.22 constitution of the United States,The commissioner is 80.23 authorized to enter into or cooperate in arrangements or80.24 reciprocal agreements with the United States Secretary of Labor, 80.25 whereby, overpayments of unemploymentbenefits as determined 80.26 under applicablefederal law, with respect to benefits or80.27 allowances for unemployment providedunder a federal program 80.28 administered by this state under an agreement with the United80.29 States Secretary of LaborMinnesota, may be recovered by offset 80.30 from unemploymentbenefits otherwise payable under this chapter 80.31 or any suchfederal program. As provided by reciprocal 80.32 agreement, benefit overpayments as determinedunder subdivisions 80.33 1 and 2 may be recovered by offset from benefits or allowances80.34 for unemploymentotherwise payable under a federal program 80.35 administered by this state. 80.36 Subd. 2b. [INTEREST.] (a) On any benefits fraudulently 81.1 obtained, as determined under subdivision 2, the commissioner 81.2 shall have the discretion to assess interest at the rate of 81.3 1-1/2 percent per month on any overpaid amount whichthat 81.4 remains unpaid 30 calendar days after the date of the 81.5 determination of overpayment by fraud. A determination of 81.6 overpayment by fraud shall state that interest may be assessed. 81.7 (b) Any money received in repayment of fraudulently81.8 obtained benefits and interest thereon shall be first applied to81.9 the overpayment balance.81.10 (c) Unpaid interest may be collected the same as delinquent81.11 contributions.81.12 (b) If this subdivision became effective after the date of 81.13 the determination of overpayment by fraud, or the determination 81.14 did not state that interest may be assessed, interest pursuant 81.15 to this subdivision may be assessed beginning 30 calendar days 81.16 after written notification to the claimant. 81.17 Subd. 4. [CANCELLATION OF BENEFITS PAID THROUGH ERROR OR 81.18 FRAUD.] (a) If benefits paid through error are not repaid or 81.19 deducted from subsequent benefit amountsbenefits as provided 81.20 for in subdivision 1 within six years after the date of the 81.21 determination of overpayment, the commissioner shall cancel the 81.22 overpayment balance, and no administrative or legal proceedings 81.23 shall be used to enforce collection of those amounts. 81.24 (b) If benefits paid as a result of fraud including 81.25 penalties and interest are not repaid or deducted from 81.26 subsequent benefits as provided for in subdivision 2 within ten 81.27 years after the date of the determination of overpayment by 81.28 fraud, the commissioner shall cancel the overpayment balance and 81.29 any penalties and interest due, and no administrative or legal 81.30 proceeding shall be used to enforce collection of those amounts. 81.31 (c) The commissioner may cancel at any time benefits paid 81.32 through error or fraud including penalties and interest that the 81.33 commissioner determines are uncollectible due to death or 81.34 bankruptcy. 81.35 Subd. 4a. [COURT FEES.] (a) If the commissioner is 81.36 required to pay any court fees in an attempt to enforce 82.1 collection of overpaid benefits, penalties, or interest, the 82.2 commissioner may add the amount of the court fees to the total 82.3 amount due. 82.4 (b) If a claimant who has been determined overpaid benefits 82.5 because of fraud seeks to have any portion of the debt 82.6 discharged under the federal bankruptcy code, and the 82.7 commissioner files an objection in bankruptcy court to the 82.8 discharge, the commissioner may add the commissioner's cost of 82.9 any court fees to the debt if the bankruptcy court does not 82.10 discharge the debt. 82.11 Sec. 37. Minnesota Statutes 1997 Supplement, section 82.12 268.182, is amended to read: 82.13 268.182 [FALSE REPRESENTATIONS; CONCEALMENT OF FACTS; 82.14 PENALTY.] 82.15 (a) Whoever obtains, or attempts to obtain, or aids or 82.16 abets any personindividual to obtain by means of an intentional 82.17 false statement or representation, by intentional concealment of 82.18 a material fact, or by impersonation or other fraudulent means, 82.19 benefits that the personindividual is not entitled or benefits 82.20 greater than the personindividual is entitled under this 82.21 chapter, or under the law of any state or of the federal 82.22 government, either personally or for any other person82.23 individual, is guilty of theft and shall be sentenced pursuant 82.24 to section 609.52. The amount of the benefits incorrectly paid82.25 shall be the difference between the amount of benefits paid and82.26 the amount that the claimant would have been entitled under82.27 state and federal law had the department been informed of all82.28 material facts.82.29 (b) Any individual who violates paragraph (a) may be 82.30 assessed an administrative penalty of denial of benefits for one 82.31 to 52 weeks that the individual would otherwise be entitled to 82.32 benefits. A denial shall not apply to any week more than 2 82.33 years after the week that the violation of paragraph (a) was 82.34 determined. A written determination of denial shall be mailed 82.35 to the individual's last known address. Unless an appeal is 82.36 filed within 30 calendar days of mailing, the determination 83.1 shall be final. Proceeding on the appeal shall be conducted in 83.2 accordance with section 268.105. This paragraph shall not apply 83.3 if prosecution is commenced under paragraph (a) or a penalty is 83.4 imposed under section 268.18, subdivision 2. 83.5 (b)(c) Any employing unitemployer or any officer or agent 83.6 of an employing unitemployer or any other person who makes a 83.7 false statement or representation knowing it to be false, or who 83.8 knowingly fails to disclose a material fact, to prevent or 83.9 reduce the payment of benefits to any claimant, is guilty of a 83.10 gross misdemeanor unless the benefit underpayment exceeds $500, 83.11 in that case the person is guilty of a felony. 83.12 Sec. 38. Minnesota Statutes 1997 Supplement, section 83.13 268.184, is amended to read: 83.14 268.184 [EMPLOYER MISCONDUCT; PENALTY.] 83.15 (a) If the commissioner finds that any employing unit83.16 employer or any employee, officer, or agent of any employing83.17 unitemployer, is in collusion with any claimant for the purpose 83.18 of assisting the claimant to receive benefits illegally, 83.19 the employing unitemployer shall be penalized $500 or an amount83.20 equal tothe amount of benefits determined to be overpaid, 83.21 whichever is greater. 83.22 (b) If the commissioner finds that any employer or any 83.23 employee, officer, or agent of an employer has made (1) a false 83.24 statement or representation knowing it to be false, or (2) has 83.25 made a false statement or representation without a good faith 83.26 belief as to correctness of the statement or representation, or 83.27 (3) who knowingly fails to disclose a material fact, to prevent 83.28 or reduce the payment of benefits to any claimant or to reduce 83.29 or prevent a charge of benefits to its account, the employer 83.30 shall be penalized $500. 83.31 (c) Penalties assessedunder this section shall be in 83.32 addition to any other penalties provided forand besubject to 83.33 the same collection procedures that apply to past 83.34 due contributions under this chaptertaxes. Penalties under83.35 this sectionshall be paid to the department within 30 calendar 83.36 days of assessment and credited to the contingent fundaccount. 84.1 (d) The assessment of the penalty shall be final unless the 84.2 employing unitemployer files a writtenan appeal within 30 84.3 calendar days after the mailingsending of thenotice of the 84.4 penalty to the employer's last known addressemployer by mail or 84.5 electronic transmission. Proceedings on the appeal shall be 84.6 conducted in accordance with section 268.105. 84.7 Sec. 39. Minnesota Statutes 1997 Supplement, section 84.8 268.192, subdivision 1, is amended to read: 84.9 Subdivision 1. [WAIVER OF RIGHTS VOID.] Any agreement by 84.10 an individual to waive, release, or commute rights to benefits 84.11 or any other rights under sections 268.03 to 268.23 shall be 84.12 void. Any agreement by any individual in the employ of any84.13 person or concernan employee to pay all or any portion of an 84.14 employer's contributions, required under these sections from84.15 such employertaxes, shall be void. No employer shall directly 84.16 or indirectly make or require or accept any deduction from wages 84.17 to financepay the employer's contributionstaxes, require or 84.18 accept any waiver of any right hereunder by any employed84.19 individualor in any manner obstruct or impede the filing of84.20 claimsan application or continued claim for benefits. Any 84.21 employer or officer or agent of any employer who violates any 84.22 provisionportion of this subdivision shall, for each offense, 84.23 be guilty of a misdemeanor. 84.24 Sec. 40. Minnesota Statutes 1997 Supplement, section 84.25 268.194, subdivision 2, is amended to read: 84.26 Subd. 2. [COMMISSIONER OF FINANCE TO BE CUSTODIAN; 84.27 SEPARATE ACCOUNTS ; BONDS.] The commissioner of finance shall 84.28 be ex officiothe treasurer and custodian of the fund, 84.29 administer the fund in accordance with the directions of the 84.30 commissioner, and issue warrants upon it in accordance with such84.31 rules as the commissioner shall prescribe. The commissioner of 84.32 finance shall maintain within the fund three separate accounts: 84.33 (1) a clearing account; 84.34 (2) an unemployment trust fund account; and 84.35 (3) a benefit account. 84.36 All money payable to the fund, upon receipt thereofby the 85.1 commissioner, shall be forwarded to the commissioner of finance 85.2 who shall immediately deposit themthe money in the clearing 85.3 account. All money in the clearing account, after 85.4 clearance thereof, shall, except as hereinotherwise provided, 85.5 be immediately deposited with the secretary of the treasury of85.6 the United Statesto the credit of the account of this state85.7 Minnesota in the federal unemployment trust fund established and85.8 maintained pursuant to section 904 of the Social Security Act,85.9 as amended, any provisions of law in this state relating to the85.10 deposit, administration, release, or disbursement of money in85.11 the possession or custody of this state to the contrary85.12 notwithstanding. Refunds payable pursuant to sectionssection 85.13 268.04, subdivision 12, clause (8) (f), and268.057 , subdivision85.14 7,may be paid from the clearing account or the benefit 85.15 account. The benefit account shall consist of all money 85.16 requisitioned from this state'sMinnesota's account in the 85.17 federal unemployment trust fund in the United States Treasury85.18 for the payment of benefits. Except as herein otherwise85.19 provided,Money in the clearing and benefit accounts may be 85.20 deposited by the commissioner of finance, under the direction of 85.21 the commissioner, in any depository bank in whichthat general 85.22 funds of the stateMinnesota may be deposited, but no public 85.23 deposit insurance charge or premium shall be paid out of the 85.24 fund. Money in the clearing and benefit accounts shall not be 85.25 commingled with other state funds, but shall be maintained in 85.26 separate accounts on the books of the depository bank. Such85.27 This money shall be secured by the depository bank to the same 85.28 extent and in the same manner as required by the general 85.29 depository law of this stateMinnesota; and collateral pledged 85.30 for this purpose shall be kept separate and distinct from any 85.31 collateral pledged to secure other funds of the85.32 stateMinnesota. All sums recovered for losses sustained by the 85.33 fund shall be deposited thereinin the fund. 85.34 Sec. 41. Minnesota Statutes 1997 Supplement, section 85.35 268.194, subdivision 3, is amended to read: 85.36 Subd. 3. [WITHDRAWALS.] (1) MoneysMoney requisitioned 86.1 from this state'sMinnesota's account in the federal 86.2 unemployment trust fund shall be used exclusively for the 86.3 payment of benefits and for refunds pursuant to sections 268.04,86.4 subdivision 12, clause (8) (f), andsection 268.057, subdivision86.5 7,except that money credited to this state'sMinnesota's 86.6 account pursuant to United States Code, title 42, section 90386.7 1103 of the Social Security Act , as amended,shall be used 86.8 exclusively as provided in subdivision 5 of this sectionfor the 86.9 payment of expenses of administration. The commissioner or a86.10 duly authorized agent for that purpose,shall from time to time 86.11 requisition from the federal unemployment trust fund suchthe 86.12 amounts, not exceeding the amount standing to this state'sin 86.13 Minnesota's account therein, asthe commissioner deems86.14 considers necessary for the payment of suchbenefits and refunds 86.15 for a reasonable future period. Upon receipt thereofthe 86.16 treasurercommissioner of finance shall deposit such moneysthe 86.17 money in the benefit account and issue warrants for the payment 86.18 of benefits solely from suchthe benefit account. Expenditures 86.19 of such moneysmoney in the benefit account and refunds from the 86.20 clearing account shall not be subject to any provisions of law 86.21 requiring specific appropriations or other formal release by 86.22 state officers of money in their custody. All warrants 86.23 issued by the treasurerfor the payment of benefits and refunds 86.24 shall bear the signature of the treasurercommissioner of 86.25 finance and the counter signature of the commissioner or a duly86.26 authorized agent for that purpose. 86.27 (2) Any balance of moneysmoney requisitioned from the 86.28 unemployment trust fund whichthat remains unclaimed or unpaid 86.29 in the benefit account after the expiration of the period for 86.30 which suchthe sums were requisitioned shall either be deducted 86.31 from estimates for, and may be utilized for the payment of, 86.32 benefits and refunds during succeedingfollowing periods or, in 86.33 the discretion of the commissioner, shall be redeposited with86.34 the secretary of the treasury of the United States, to the86.35 credit of this state's accountin the federal unemployment trust 86.36 fund, as provided in subdivision 2. 87.1 Sec. 42. Minnesota Statutes 1997 Supplement, section 87.2 268.194, subdivision 6, is amended to read: 87.3 Subd. 6. [ADVANCE ON FEDERAL FUNDS.] (1)(a) The governor 87.4 is hereby authorized to make application as may be necessary to 87.5 secure anyan advance of funds by the secretary of the treasury87.6 of the United States in accordance with the authority extended87.7 under section 1201from the federal unemployment trust fund in 87.8 accordance with United States Code, title 42, section 1321, of 87.9 the Social Security Act , as amended. 87.10 (2)(b) Any amount transferred to the Minnesota87.11 reemployment insurancefund by the secretary of the treasury of87.12 the United Statesunder the terms of any application made87.13 pursuant to this subdivisionshall be repayable in the manneras 87.14 provided in United States Code, title 42, sections 901(d) 1,87.15 903(b) 2 and 12021101(d)(1), 1103(b)(2), and 1322, of the 87.16 Social Security Act , as amended. 87.17 (c) Interest payable on any advance shall be paid in 87.18 accordance with section 268.051, subdivision 8, paragraph (b). 87.19 Sec. 43. Minnesota Statutes 1997 Supplement, section 87.20 268.196, subdivision 2, is amended to read: 87.21 Subd. 2. [STATE TO REPLACE MONEYSMONEY WRONGFULLY USED.] 87.22 If any moneysmoney received after June 30, 1941,under Title87.23 IIIUnited States Code, title 42, section 501, of the Federal87.24 Social Security Act , or any unencumbered balances in the87.25 economic security administration fund as of that date,or any87.26 moneys granted after that date to the state pursuant to the87.27 provisions ofthe Wagner-Peyser Act, are found by the United 87.28 States Secretary of Labor, because of any action or contingency, 87.29 to have been lost or been expended for purposes other than, or 87.30 in amounts in excess of, those found necessary by the secretary 87.31 of labor for the proper administration of these sections, the 87.32 commissioner may, with the approval of the commissioner of 87.33 administration, replace such moneysthe money from the economic87.34 securitycontingent fund hereinafter establishedaccount. 87.35 If such moneys arethe money is not thusreplaced from the 87.36 contingent account, it is the policy of this state that such88.1 moneys shallthe money be replaced by moneysmoney appropriated 88.2 for suchthat purpose from the general funds of this state to88.3 the economic security administration fund for expenditure as88.4 provided in subdivision 1. Upon receipt of notice of sucha 88.5 finding by the secretary of labor, the commissioner shall 88.6 promptly report the amount required for suchreplacement to the 88.7 governor and the governor shall, at the earliest opportunity, 88.8 submit to the legislature a request for the appropriation 88.9 of suchthat amount. This subdivision shall not be construed to88.10 relieve this state of its obligation with respect to funds88.11 received prior to July 1, 1941, pursuant to the provisions of88.12 Title III of the Social Security Act.88.13 Sec. 44. [INSTRUCTION TO REVISOR.] 88.14 The revisor of statutes shall change the words "employing 88.15 unit" to "employer" wherever it occurs in Minnesota Statutes, 88.16 sections 268.03 to 268.23. 88.17 The revisor of statutes shall change the words "employing 88.18 units" to "employers" wherever it occurs in Minnesota Statutes, 88.19 sections 268.03 to 268.23. 88.20 The revisor of statutes shall change the words 88.21 "agricultural labor" to "agricultural employment" wherever it 88.22 occurs in Minnesota Statutes, sections 268.03 to 268.23. 88.23 The revisor of statutes shall change the word 88.24 "remuneration" to "compensation" wherever it occurs in Minnesota 88.25 Statutes, sections 268.03 to 268.23. 88.26 The revisor of statutes shall change the words "department 88.27 of economic security" to "department" wherever it occurs in 88.28 Minnesota Statutes, sections 268.03 to 268.23. 88.29 The revisor of statutes shall change the word "deemed" to 88.30 "considered" wherever it occurs in Minnesota Statutes, sections 88.31 268.03 to 268.23. 88.32 Sec. 45. [INSTRUCTION TO REVISOR.] 88.33 The revisor of statutes shall renumber each section of 88.34 Minnesota Statutes specified in column A with the number set 88.35 forth in column B. The revisor shall also make necessary 88.36 cross-reference changes consistent with the renumbering. 89.1 Column A Column B 89.2 268.08 268.085 89.3 268.08, subd. 1 268.085, subd. 1 89.4 268.08, subd. 1a 268.087 89.5 268.08, subd. 2 268.085, subd. 2 89.6 268.08, subd. 2a 268.085, subd. 13 89.7 268.08, subd. 3 268.085, subd. 3 89.8 268.08, subd. 3a 268.085, subd. 5 89.9 268.08, subd. 3b 268.085, subd. 6 89.10 268.08, subd. 4 268.085, subd. 4 89.11 268.08, subd. 6 268.085, subd. 7 89.12 268.08, subd. 7 268.085, subd. 11 89.13 268.08, subd. 8 268.085, subd. 12 89.14 268.08, subd. 9 268.085, subd. 8 89.15 268.08, subd. 10 268.085, subd. 10 89.16 268.08, subd. 11 268.085, subd. 9 89.17 268.09 268.095 89.18 268.09, subd. 1a 268.095, subd. 1 89.19 268.09, subd. 2a 268.095, subd. 2 89.20 268.09, subd. 9 268.095, subd. 3 89.21 268.09, subd. 10 268.095, subd. 4 89.22 268.09, subd. 11 268.095, subd. 5 89.23 268.09, subd. 12 268.095, subd. 6 89.24 268.09, subd. 13 268.095, subd. 7 89.25 268.09, subd. 14 268.095, subd. 8 89.26 268.09, subd. 15 268.095, subd. 9 89.27 268.09, subd. 16 268.095, subd. 10 89.28 268.09, subd. 17 268.095, subd. 11 89.29 268.09, subd. 18 268.095, subd. 12 89.30 268.13 268.131 89.31 268.13, subd. 1, para. (a) 268.042, subd. 4 89.32 268.13, subd. 1, para. (b) 268.131, subd. 1, para. (a) 89.33 268.13, subd. 1, para. (c) 268.131, subd. 1, para. (b) 89.34 268.13, subd. 2 268.194, subd. 3a 89.35 268.13, subd. 4 268.131, subd. 2 89.36 268.18, subd. 2a 268.18, subd. 3a 90.1 Sec. 46. [REPEALER.] 90.2 Minnesota Statutes 1996, sections 268.04, as amended by 90.3 Laws 1997, chapter 66, sections 3 to 9; 268.13, subdivisions 3 90.4 and 5; and 268.25; and Minnesota Statutes 1997 Supplement, 90.5 sections 268.042, subdivision 2; and 268.054, are repealed. 90.6 Minnesota Statutes 1996, Section 268.08, subdivision 5a, is 90.7 repealed effective December 31, 1998. 90.8 Sec. 47. [EFFECTIVE DATE.] 90.9 Section 1 is effective the day following final enactment. 90.10 Section 4, subdivision 23, is effective the day following final 90.11 enactment. Section 24, subdivision 6, is effective the day 90.12 following final enactment. Section 31 is effective the day 90.13 following final enactment. Section 36, subdivision 2, paragraph 90.14 (a), is effective for determinations issued on or after July 1, 90.15 1999.