2003 Minnesota Statutes

     268.022 Workforce development fund. 

    Subdivision 1.    Determination and collection of special 
 assessment.  (a) In addition to all other taxes, assessments, 
 and payment obligations under chapter 268, each employer, except 
 an employer making reimbursements is liable for a special 
 assessment levied at the rate of one-tenth of one percent per 
 year until June 30, 2000, and seven-hundredths of one percent 
 per year on and after July 1, 2000, on all taxable wages, as 
 defined in section 268.035, subdivision 24.  The assessment 
 shall become due and be paid by each employer to the department 
 on the same schedule and in the same manner as other taxes. 

    (b) The special assessment levied under this section shall 
 not affect the computation of any other taxes, assessments, or 
 payment obligations due under this chapter. 

    Subd. 2.    Disbursement of special assessment funds.  
 (a) The money collected under this section shall be deposited in 
 the state treasury and credited to the workforce development 
 fund to provide for employment and training programs.  The 
 workforce development fund is created as a special account in 
 the state treasury. 

    (b) All money in the fund not otherwise appropriated or 
 transferred is appropriated to the Job Skills Partnership Board 
 for the purposes of section 116L.17.  The board must act as the 
 fiscal agent for the money and must disburse that money for the 
 purposes of section 116L.17, not allowing the money to be used 
 for any other obligation of the state.  All money in the 
 workforce development fund shall be deposited, administered, and 
 disbursed in the same manner and under the same conditions and 
 requirements as are provided by law for the other special 
 accounts in the state treasury, except that all interest or net 
 income resulting from the investment or deposit of money in the 
 fund shall accrue to the fund for the purposes of the fund. 

    (c) Reimbursement for costs related to collection of the 
 special assessment shall be in an amount negotiated between the 
 commissioner and the United States Department of Labor. 

    HIST: 1990 c 568 art 6 s 1,4; 1990 c 612 s 17; 1991 c 292 art 
 3 s 33,41; 1993 c 369 s 78,79; 1994 c 483 s 1; 1997 c 66 s 2,80; 
 1999 c 223 art 3 s 3; 2001 c 7 s 53; 1Sp2001 c 4 art 2 s 22; 
 1Sp2003 c 3 art 2 s 20