1998 Minnesota Statutes

     268.067 Compromise agreements. 

    (a) The commissioner may compromise in whole or in part any 
 action, determination, or decision that affects an employer and 
 that has become final during the prior 24 months. 

    (b) The commissioner may at any time compromise delinquent 
 employer taxes, payments in lieu of taxes, interest, penalties, 
 and costs. 

    (c) Any compromise under paragraphs (a) and (b) shall be by 
 written agreement signed by the employer and the commissioner. 

    The commissioner shall enter into a compromise agreement 
 only if it is in the best interest of the state of Minnesota.  
 The agreement must set forth the reason and all the terms.  The 
 agreement must be approved by an attorney who is a regularly 
 salaried employee of the department and who has been designated 
 by the commissioner for that purpose. 

    HIST: Ex1936 c 2 s 14; 1941 c 554 s 13; 1943 c 650 s 9; 1945 c 
 376 s 13; 1949 c 605 s 12,13; 1951 c 55 s 1; 1953 c 97 s 17; 
 1969 c 9 s 65; 1969 c 567 s 3; 1969 c 854 s 13; 1973 c 254 s 3; 
 1973 c 720 s 73 subds 2,3; 1975 c 108 s 1; 1975 c 302 s 3,4; 
 1975 c 336 s 22,23; 1977 c 430 s 25 subd 1; 1978 c 618 s 2; 1978 
 c 674 s 60; 1980 c 508 s 11-13; 3Sp1981 c 2 art 1 s 33; 1Sp1982 
 c 1 s 34,35; 1983 c 372 s 39; 1985 c 248 s 70; 1Sp1985 c 14 art 
 9 s 75; 1986 c 444; 1987 c 362 s 26; 1987 c 385 s 28-30; 1989 c 
 65 s 12; 1989 c 209 art 2 s 1; 1993 c 67 s 11; 1994 c 483 s 1; 
 1995 c 54 s 13-15; 1996 c 417 s 24,31; 1997 c 66 s 79; 1998 c 
 265 s 22