268.066 Cancellation of amounts due from an employer.
(a) The commissioner shall cancel as uncollectible any amounts due from an employer under this chapter or section 116L.20, which remain unpaid six years after the amounts have been first determined due, except where the delinquent amounts are secured by a notice of lien, a judgment, are in the process of garnishment, or are under a payment plan.
(b) The commissioner may cancel at any time as uncollectible any amount due, or any portion of an amount due, from an employer under this chapter or section 116L.20, that (1) are uncollectible due to death or bankruptcy, (2) the Minnesota Collection Enterprise under section 16D.04 was unable to collect, or (3) the commissioner determines that it is not in the public interest to pursue collection of the amount due.
Official Publication of the State of Minnesota
Revisor of Statutes