1998 Minnesota Statutes

     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. 

    HIST: 1987 c 385 s 35; 1989 c 65 s 13; 1995 c 54 s 18; 1997 c 
 66 s 79,80; 1998 c 265 s 20,44