268.0625 Reemployment insurance tax clearances; issuances of licenses.
Subdivision 1. Reemployment insurance clearance required. The state or a political subdivision of the state may not issue, transfer, or renew, and must revoke a license for the conduct of any profession, trade, or business, if the commissioner notifies the licensing authority that the applicant owes the state delinquent taxes, payments in lieu of taxes, or benefit overpayments. The commissioner may not notify the licensing authority unless the applicant owes $500 or more to the reemployment insurance fund. A licensing authority that has received a notice from the commissioner may issue, transfer, renew, or not revoke the applicant's license only if (a) the commissioner issues a reemployment insurance tax clearance certificate; and (b) the commissioner or the applicant forwards a copy of the clearance to the licensing authority.
Subd. 2. Issuance of clearance. The commissioner may issue a reemployment insurance tax clearance certificate only if (a) the applicant does not owe the state any delinquent taxes, payments in lieu of taxes, or benefit overpayments; or (b) the applicant has entered into a payment agreement to liquidate the delinquent taxes, payments in lieu of taxes, or benefit overpayments and is current with all the terms of that payment agreement.
For the purposes of this section, "applicant" means: (a) an individual if the license is issued to or in the name of an individual, or the corporation, limited liability company, or partnership if the license is issued to or in the name of a corporation, limited liability company, or partnership; or (b) an officer of a corporation, manager of a limited liability company, or a member of a partnership, or an individual who is liable for the delinquent taxes, payments in lieu of taxes, or benefit overpayments, either for the entity for which the license is at issue or for another entity for which the liability was incurred, or personally as a licensee. In the case of a license transfer, "applicant" means both the transferor and the transferee of the license. "Applicant" also means any holder of a license.
Subd. 3. Notice and right to hearing. At least 30 days before the commissioner notifies a licensing authority pursuant to subdivision 1, a notice and demand for payment of the amount due shall be given to the applicant. If the applicant disputes the amount due, the applicant must request a hearing in writing within 30 days after the mailing of the notice and demand for payment to the applicant's last known address. Proceedings on the appeal of the amount due shall be conducted in accordance with section 268.105.
Subd. 4. Licensing authority; duties. Upon request of the commissioner, the licensing authority must provide the commissioner with a list of all applicants, including the name, address, business name and address, social security number, and business identification number of each applicant. The commissioner may request from a licensing authority a list of the applicants no more than once each calendar year. Notwithstanding section 268.19, the commissioner may release information necessary to accomplish the purpose of this section.
Subd. 5. Other remedies. Any action taken by the commissioner pursuant to this section is not an election by the commissioner to pursue a remedy to the exclusion of any other remedy.
Official Publication of the State of Minnesota
Revisor of Statutes