2004 Minnesota Statutes

     290.97 Contracts with state; withholding. 

    No department of the state of Minnesota, nor any political 
 or governmental subdivision of the state shall make final 
 settlement with any contractor under a contract requiring the 
 employment of employees for wages by said contractor and by 
 subcontractors until satisfactory showing is made that said 
 contractor or subcontractor has complied with the provisions of 
 section 290.92.  A certificate by the commissioner of revenue 
 shall satisfy this requirement with respect to the contractor or 
 subcontractor.  If, at the time of final settlement, there are 
 any unpaid withholding taxes, penalties, or interest arising 
 from the government contract, the department shall issue a 
 certification to the contractor or subcontractor upon payment, 
 with certified funds, of any unpaid withholding taxes, 
 penalties, and interest.  Payment is received by the department 
 upon delivery of the certified funds to the central office 
 located in St. Paul, or any district or subdistrict office 
 located throughout the state. 

    HIST: 1961 c 213 art 1 s 6; 1973 c 582 s 3; 1980 c 419 s 40; 
 1983 c 180 s 14; 1985 c 210 art 1 s 16