1998 Minnesota Statutes

     268.052 Payment to fund by state and political 
  subdivisions. 

    Subdivision 1.    Payments to fund by state and political 
 subdivisions.  In lieu of taxes, the state of Minnesota or its 
 political subdivisions shall pay into the reemployment insurance 
 fund the amount of benefits charged to its account.  Payments in 
 the amount of benefits charged to the account during a calendar 
 quarter shall be made on or before the last day of the month 
 next following the month in which the notice of benefits charged 
 is mailed to the employer.  Past due payments shall be subject 
 to the same interest charges and collection procedures that 
 apply to past due taxes. 

    Subd. 2.    Election by state or political subdivision to 
 be a taxpaying employer.  (a) The state or political 
 subdivision may elect to be a taxpaying employer for any 
 calendar year if a written notice of election is filed with the 
 commissioner within 30 calendar days following January 1 of that 
 calendar year. 

    An election shall be for a minimum period of two calendar 
 years immediately following the effective date of the election 
 and continue unless a written notice terminating the election is 
 filed with the commissioner not later than 30 calendar days 
 prior to the beginning of the calendar year.  The termination 
 shall be effective at the beginning of the next calendar year. 

    (b) The method of payments to the reemployment insurance 
 fund shall apply to all contributions paid by or due from the 
 state or political subdivision that elects to be taxpaying 
 employers under this subdivision. 

    Subd. 3.    Method of payment by state to fund.  To 
 discharge its obligations, the state and its wholly owned 
 instrumentalities shall pay the reemployment insurance fund as 
 follows: 

    (a) Every self-sustaining department, institution and 
 wholly owned instrumentality of the state shall pay into the 
 fund the amounts the commissioner shall certify has been paid 
 from the fund that were charged to its account.  For the 
 purposes of this clause a "self-sustaining department, 
 institution or wholly owned instrumentality" is one in which the 
 dedicated income and revenue substantially offsets its cost of 
 operation. 

    (b) Every partially self-sustaining department, institution 
 and wholly owned instrumentality of the state shall pay into the 
 fund the proportion of the sum that the commissioner certifies 
 has been paid from the fund as the total of its income and 
 revenue bears to its annual cost of operation. 

    (c) Every department, institution or wholly owned 
 instrumentality of the state which is not self-sustaining shall 
 pay to the fund the amount the commissioner certifies has been 
 paid from the fund which were charged to their accounts to the 
 extent funds are available from appropriated funds. 

    (d) The departments, institutions and wholly owned 
 instrumentalities of the state, including the University of 
 Minnesota, which have money available shall immediately pay the 
 fund for benefits paid which were charged to their accounts upon 
 receiving notification from the commissioner of the charges.  If 
 a claimant was paid by a department, institution or wholly owned 
 instrumentality during the claimant's base period from a special 
 or administrative account or fund provided by law, the payment 
 into the fund shall be made from the special or administrative 
 account or fund with the approval of the department of 
 administration and the amounts are hereby appropriated. 

    (e) For those departments, institutions and wholly owned 
 instrumentalities of the state which cannot immediately pay the 
 fund for benefits that were charged to their accounts, the 
 commissioner shall certify on November 1 of each calendar year 
 to the department of finance the unpaid balances due and owing.  
 Upon receipt of the certification the commissioner of the 
 department of finance shall include the unpaid balances in the 
 biennial budget submitted to the legislature. 

    Subd. 4.    Method of payment by political subdivision to 
 fund.  A political subdivision or instrumentality thereof is 
 authorized and directed to pay its obligations under this 
 chapter by moneys collected from taxes or other revenues.  Every 
 political subdivision authorized to levy taxes may include in 
 its tax levy the amount necessary to pay its obligations.  If 
 the taxes authorized to be levied under this subdivision cause 
 the total amount of taxes levied to exceed any limitation upon 
 the power of a political subdivision to levy taxes, the 
 political subdivision may levy taxes in excess of the 
 limitations in the amounts necessary to meet its obligation 
 under this chapter.  The expenditures authorized shall not be 
 included in computing the cost of government as defined in any 
 home rule charter of any city.  The governing body of a 
 municipality, for the purpose of meeting its liabilities under 
 this chapter, in the event of a deficit, may issue its 
 obligations payable in not more than two years, in an amount 
 that may cause its indebtedness to exceed any statutory or 
 charter limitations, without an election, and may levy taxes in 
 the manner provided in section 475.61. 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 22-24,27,79,80