268.064 Liability of successor.
Subdivision 1. Acquisition of organization, trade, or business. Any individual or organization, whether or not an employer, 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 taxes 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. The commissioner, upon the commissioner'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 calendar days after the sending of the determination to the successor by mail or electronic transmission, files an appeal. 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 taxes 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.
Official Publication of the State of Minnesota
Revisor of Statutes