2000 Minnesota Statutes

     355.24 Retroactive procedure.  

    Subdivision 1.  Effective retroactively with respect to 
 services performed after the effective date specified in the 
 modifications of the agreement, by teachers who are such on the 
 date the modification is entered into or thereafter, each and 
 every political subdivision affected by the modification is 
 hereby authorized, required and directed to pay into the 
 contribution fund contributions with respect to wages equal to 
 the sum of the taxes which would be imposed by the Federal 
 Insurance Contributions Act if the services covered by such 
 modification constituted employment within the meaning of that 
 act.  With respect to wages for services performed after the 
 effective date as specified in the modification, but prior to 
 the date of such modification, the payments shall be made on 
 account of all services performed in positions covered by such 
 teachers retirement fund associations by the employer who is 
 such on the date of the modification irrespective of for whom 
 the services were performed during such prior period.  

    Subd. 2.  Effective retroactively with respect to services 
 performed after the effective date as specified in the 
 modification, by teachers who are such on the date the 
 modification is entered into or thereafter, each and every 
 political subdivision is hereby authorized, required, and 
 directed, in consideration of sections 355.21 to 355.27, to 
 impose upon each such teacher a contribution with respect to the 
 teacher's wages, not exceeding the amount of the employee tax 
 which would be imposed by the Federal Insurance Contributions 
 Act if such services constituted employment within the meaning 
 of that act, and to deduct the amount of such contribution from 
 the teacher's wages as and when paid.  With respect to 
 deductions from wages for services performed in positions 
 covered by such teachers retirement fund association, the 
 deductions shall be made by the employer who is such on the date 
 of the modification irrespective of for whom the services were 
 performed during such prior period.  Contributions so collected 
 shall be paid into the contribution fund in partial discharge of 
 the liability of each and every political subdivision in respect 
 thereto.  

    Subd. 3.  Delinquent payments under this section, with 
 interest at the rate of six percent per annum, may be recovered 
 by action in a court of competent jurisdiction against each and 
 every political subdivision liable therefor, or may, at the 
 request of the state agency, be deducted from any other moneys 
 payable to such political subdivision by any department or 
 agency of the state.  

    HIST: 1957 c 650 s 4; 1986 c 444