1997 Minnesota Statutes

     268.064 Liability of successor. 

    Subdivision 1.    Acquisition of organization, trade, or 
 business.  Any individual or organization, whether or not an 
 employing unit, which acquires all or part of the organization, 
 trade, or business or all or part of the assets thereof from an 
 employer, is jointly and severally liable, in an amount not to 
 exceed the reasonable value of that part of the organization, 
 trade, or business or assets acquired, for the contributions due 
 and unpaid by the employer, and the amount of liability shall, 
 in addition, be a lien against the property or assets so 
 acquired which shall be prior to all other unrecorded liens.  
 This subdivision does not apply to sales in the normal course of 
 the employer's business. 

    Subd. 2.    Reasonable value.  An official, designated 
 by the commissioner, upon the official's own motion or upon 
 application of the potential successor, shall determine the 
 reasonable value of the organization, trade, or business or 
 assets acquired by the successor based on available 
 information.  The determination shall be final unless the 
 successor, within 30 days after the mailing of notice of the 
 determination to the successor's last known address, files a 
 written appeal from it.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105. 

    Subd. 3.    Statement of amount due.  Prior to the date 
 of acquisition, the commissioner shall furnish the potential 
 successor with a written statement of the predecessor's 
 contributions due and unpaid, on record as of the date of 
 issuance, only upon the written request of the potential 
 successor and the written release of the predecessor.  No 
 release is required after the date of acquisition. 

    Subd. 4.    Additional remedy.  The remedy provided by 
 this section is in addition to all other existing remedies 
 against the employer or a successor and is not an election by 
 the department to pursue this remedy to the exclusion of any 
 other remedy. 

    HIST: 1987 c 385 s 35; 1989 c 65 s 13; 1995 c 54 s 18; 1997 c 
 66 s 79