2000 Minnesota Statutes

     268.045 Employer tax or reimbursable accounts. 

    (a) The commissioner shall maintain a tax account for each 
 taxpaying employer and a reimbursable account for each employer 
 that is liable for payments in lieu of taxes if that employer 
 has employees in covered employment in the current or the prior 
 calendar year, except as provided in this section, and shall 
 charge the account for any unemployment benefits determined 
 chargeable to the employer under section 268.047 and shall 
 credit the tax account with all the taxes paid, or if the 
 employer is liable for payments in lieu of taxes, shall credit 
 the reimbursable account with the payments made. 

    (b) Two or more related corporations concurrently employing 
 the same employees and compensating those employees through a 
 common paymaster that is one of the corporations may apply to 
 the commissioner to establish a common paymaster tax account 
 that shall be the tax account of the common paymaster 
 corporation.  If approved, the separate tax accounts shall be 
 maintained, but the employees compensated through the common 
 paymaster shall be reported as employees of the common paymaster 
 corporation.  The corporations using the common paymaster tax 
 account shall be jointly and severally liable for any unpaid 
 taxes, penalties, and interest owing from the common paymaster 
 tax account.  

    (c) Two or more employers having 50 percent or more common 
 ownership and compensating employees through a single payer that 
 is one of the employers may apply to the commissioner for a 
 merging of the experience rating records of the employers into a 
 single joint tax account. 

    If approved, the joint tax account shall be effective on 
 that date assigned by the commissioner and shall remain in 
 effect for not less than two calendar years, and continuing 
 unless written notice terminating the joint tax account is filed 
 with the commissioner.  The termination shall be effective on 
 January 1 next following the filing of the written notice of 
 termination. 

    The employers in the joint tax account shall be jointly and 
 severally liable for any unpaid taxes, penalties, and interest 
 owing from the joint tax account. 

    (d) Two or more employers that are liable for payments in 
 lieu of taxes may apply to the commissioner for the 
 establishment of a group reimbursable account for the purpose of 
 sharing the cost of unemployment benefits charged based upon 
 wage credits from all employers in the group.  The application 
 shall identify and authorize a group representative to act as 
 the group's agent for the purposes of the reimbursable account.  
 If approved, the commissioner shall establish a group 
 reimbursable account for the employers effective as of the 
 beginning of the calendar year that the application is 
 received.  The reimbursable account shall remain in effect for 
 not less than two calendar years and thereafter until terminated 
 at the discretion of the commissioner or upon application by the 
 group at least 30 calendar days prior to the end of the two year 
 period or 30 calendar days prior to January 1 of any following 
 calendar year.  Each employer in the group shall be jointly and 
 severally liable for payments in lieu of taxes for all 
 unemployment benefits paid based upon wage credits from all 
 employers in the group during the period the group reimbursable 
 account was in effect.  

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 19,26,79; 1998 c 265 s 9; 1999 c 107 s 17; 2000 c 343 s 4