2000 Minnesota Statutes

     268.042 Employers coverage. 

    Subdivision 1.    Employer for part of year.  Except as 
 provided in subdivision 3, any organization or person that is or 
 becomes an employer subject to sections 268.03 to 268.23 within 
 any calendar year shall be considered to be an employer during 
 the entire calendar year.  

    Subd. 2. Repealed, 1998 c 265 s 46 

    Subd. 3.    Election agreements; termination.  (a) Any 
 employer that has employment performed for it that does not 
 constitute covered employment, may file with the commissioner a 
 written election that all such employment, in one or more 
 distinct establishments or places of business, shall be 
 considered covered employment for not less than two calendar 
 years.  Upon the written approval of the commissioner, the 
 employment shall constitute covered employment from and after 
 the date stated in the approval.  The employment shall cease to 
 be considered covered employment as of the first day of January 
 of any calendar year only if at least 30 calendar days prior to 
 the first day of January the employer has filed with the 
 commissioner a written notice to that effect.  

    (b) The commissioner must terminate any election agreement 
 under this subdivision upon 30 calendar days' notice, if the 
 employer fails to pay all taxes due or payments in lieu of taxes 
 due the fund. 

    Subd. 4.    Authorization.  The commissioner is 
 authorized to enter into reciprocal arrangements with other 
 states and the federal government, or both, whereby employment 
 by an employee or employees for a single employer that is 
 customarily performed in more than one state shall be considered 
 performed entirely within any one of the states: 

    (1) where any part of the employee's employment is 
 performed, or 

    (2) where the employee has a residence, or 

    (3) where the employer maintains a place of business; 
 provided, there is in effect, as to the employment, an election, 
 approved by the state, pursuant to which all the employment by 
 the employee or employees for the employer is considered to be 
 performed entirely within that state. 

    HIST: Ex1936 c 2 s 9,11; 1937 c 306 s 6,8; 1939 c 443 s 9; 
 1941 c 554 s 8,10; 1943 c 650 s 8; 1945 c 376 s 8,10; 1947 c 432 
 s 8-10; 1947 c 600 s 2; 1949 c 605 s 10; 1953 c 97 s 13,14; 1965 
 c 45 s 41,45; 1969 c 9 s 64; 1969 c 854 s 9,10; 1971 c 942 s 13; 
 1979 c 181 s 16; 1983 c 372 s 35,36; 1986 c 444; 1989 c 209 art 
 2 s 1; 1996 c 417 s 31; 1997 c 66 s 61,79; 1998 c 265 s 
 5,6,33-35,45; 1999 c 107 s 16