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Office of the Revisor of Statutes

2013 Minnesota Statutes Index (topics)

UNEMPLOYMENT INSURANCE TAXES

Acquisitions, Minn. Statutes 2013 268.064

Administration, private personnel data, disclosure authorized, Minn. Statutes 2013 13.43

Appeals

Business licenses, revocation, Minn. Statutes 2013 268.0625

Collection of taxes, Minn. Statutes 2013 268.057

Liability, Minn. Statutes 2013 268.063

Nonprofit organizations, election for status, Minn. Statutes 2013 268.053

Rate determination, Minn. Statutes 2013 268.051

Successor employers, determination, Minn. Statutes 2013 268.051

Successor organizations, acquisition, determination of reasonable values, Minn. Statutes 2013 268.064

Tax rates, Minn. Statutes 2013 268.051

Third party liability, determination, Minn. Statutes 2013 268.065

Assessments

Computation, Minn. Statutes 2013 268.051

Generally, Minn. Statutes 2013 268.058

Tax notices, Minn. Statutes 2013 268.051

Violations, Minn. Statutes 2013 268.057

Assignments, liens, real property rights of redemption, Minn. Statutes 2013 268.058

Burden of proof, computation, Minn. Statutes 2013 268.057

Cancellation, taxes or payments in lieu of, Minn. Statutes 2013 268.066

Collection of taxes

Assessments, fees, or surcharges, Minn. Statutes 2013 268.051

Compromise agreements, Minn. Statutes 2013 268.053, 268.067

Employees, nonpayment liability, Minn. Statutes 2013 268.063

Generally, Minn. Statutes 2013 268.057, 268.058

Lawsuits, Minn. Statutes 2013 268.186

Remedies not election of remedy, Minn. Statutes 2013 268.0675

Compromise agreements, Minn. Statutes 2013 268.053

Compromise agreements and settlement, Minn. Statutes 2013 268.067

Compromise and settlement, Minn. Statutes 2013 268.057

Computation, correctness, presumption, Minn. Statutes 2013 268.057

Contribution rates

Assignment, Minn. Statutes 2013 268.0525

Buydowns, Minn. Statutes 2013 268.051, 268.194

New employers, Minn. Statutes 2013 268.052, 268.053

Credits, Minn. Statutes 2013 268.057

Defaults, Minn. Statutes 2013 268.058, 268.066

Definitions

Generally, Minn. Statutes 2013 268.058

Taxes, Minn. Statutes 2013 268.035

Delinquent taxes or reimbursements

Business licenses, revocation, Minn. Statutes 2013 268.0625

Cancellation, Minn. Statutes 2013 268.066

Compromise agreements, Minn. Statutes 2013 268.053, 268.067

Defaults, Minn. Statutes 2013 268.058, 268.066

Garnishment, procedures, Minn. Statutes 2013 268.059

Government entities, Minn. Statutes 2013 268.052, 268.0525

Indian tribes, treatment, Minn. Statutes 2013 268.0525

Liens, Minn. Statutes 2013 268.058

Nonprofit organizations, Minn. Statutes 2013 268.053

Notices, Minn. Statutes 2013 268.059

Electronic data transmission, Minn. Statutes 2013 268.051

Employee leasing companies, Minn. Statutes 2013 268.046

Employees

Agreements to pay, void, Minn. Statutes 2013 268.192

Notice received, garnishment, delinquent contributions, Minn. Statutes 2013 268.059

Employer tax clearances, Minn. Statutes 2013 268.0625

Employers

Benefits charged to accounts, Minn. Statutes 2013 268.051

Burden of proof, computation of taxes, Minn. Statutes 2013 268.057

Compromise agreements, Minn. Statutes 2013 268.067

Generally, Minn. Statutes 2013 268.058

Liability, Minn. Statutes 2013 268.045, 268.046, 268.057, 268.058, 268.063 to 268.065

Notice received, Minn. Statutes 2013 268.057 to 268.059

Payments by, Minn. Statutes 2013 268.051, 268.053, 268.192

Taxpaying employers, Minn. Statutes 2013 268.046, 268.051

Enforceability, Minn. Statutes 2013 268.058

Fines, employers, Minn. Statutes 2013 268.046

Interest, Minn. Statutes 2013 268.057

Judgments, Minn. Statutes 2013 268.057, 268.058

Lawsuits

Procedures, Minn. Statutes 2013 268.057

Taxes or reimbursements, collection, Minn. Statutes 2013 268.058, 268.186

Liability

Appeals, Minn. Statutes 2013 268.058

Debts upon acquisition, Minn. Statutes 2013 268.064

Employers, Minn. Statutes 2013 268.045, 268.046, 268.057, 268.058, 268.063 to 268.065

Generally, Minn. Statutes 2013 268.063, 268.065

Licensees, Minn. Statutes 2013 268.0625

Liens

Acquired property, debts, Minn. Statutes 2013 268.064

Generally, Minn. Statutes 2013 268.058

Taxes or reimbursements, Minn. Statutes 2013 268.057, 268.058

Local governments, Minn. Statutes 2013 268.052

Nonprofit organizations, Minn. Statutes 2013 268.053

Notices

Delinquent reimbursements, Minn. Statutes 2013 268.059

Filing, Minn. Statutes 2013 268.058

Payment

Employees, agreements to pay, void, Minn. Statutes 2013 268.192

Generally, Minn. Statutes 2013 268.051

Nonprofit organizations, Minn. Statutes 2013 268.053

Priority, Minn. Statutes 2013 268.057

Penalties (monetary)

Liability, Minn. Statutes 2013 268.057

Tax reporting violations, Minn. Statutes 2013 268.184

Protests, credit adjustments or refusals, Minn. Statutes 2013 268.057

Rates, Minn. Statutes 2013 268.046, 268.047, 268.051

Refunds, Minn. Statutes 2013 268.057, 268.194

Reimbursable accounts, generally, Minn. Statutes 2013 268.045

Reimbursements, compromise agreements, Minn. Statutes 2013 268.067

Setoffs, Minn. Statutes 2013 268.058

Surcharges, Minn. Statutes 2013 268.051

Tax accounts, Minn. Statutes 2013 268.042, 268.045

Tax notices, rates, Minn. Statutes 2013 268.051

Tax rate buydown, Minn. Statutes 2013 268.051

Tax reports

Commissioner's reports, Minn. Statutes 2013 268.057

False reports, Minn. Statutes 2013 268.058

Requirements, Minn. Statutes 2013 268.051

Taxes or reimbursements, reports, violations and penalties, Minn. Statutes 2013 268.057, 268.058

Third parties, liability, Minn. Statutes 2013 268.065

Time, computation, Minn. Statutes 2013 268.033

Transfers from, Minn. Statutes 2013 268.045

Violations and penalties

Avoidance, Minn. Statutes 2013 268.051

Business licenses, revocation, Minn. Statutes 2013 268.0625