1997 Minnesota Statutes

     268.0511 Annual payment of small liabilities. 

    (a) An employer may file contribution reports and pay 
 contributions and assessments for any calendar year on an annual 
 basis if the employer: 

    (1) has an experience rating of zero for that calendar 
 year; 

    (2) had total taxable wages paid in the 12-month period 
 ending the prior June 30 of less than five times the state's 
 taxable wage base; and 

    (3) has no outstanding contribution or assessment 
 liability, including penalties and interest. 

    (b) Contribution reports and contributions and assessments 
 due under this section for any calendar year shall be paid on or 
 before the following January 31. 

    HIST: 1997 c 80 s 2 

*   NOTE:  This section, as added by Laws 1997, chapter 80, 
*section 2, is effective January 1, 1999.  Laws 1997, chapter 80, 
*section 4.