2005 Minnesota Statutes

     268.043 Determinations of coverage. 

    (a) The commissioner, upon the commissioner's own motion or 
 upon application of a person, shall determine if that 
 organization or person is an employer or whether services 
 performed for it constitute employment and covered employment, 
 or whether the compensation for services constitutes wages, and 
 shall notify the person of the determination.  The determination 
 shall be final unless the organization or person, within 30 
 calendar days after sending of the determination by mail or 
 electronic transmission, files a protest.  Upon receipt of a 
 protest, the commissioner shall review all available evidence 
 and determine whether an error has been made.  The commissioner 
 shall send to the person, by mail or electronic transmission, an 
 affirmation or redetermination.  The affirmation or 
 redetermination shall be final unless, within 30 calendar days 
 after sending of the affirmation or redetermination to the 
 person by mail or electronic transmission, an appeal is filed.  
 Proceedings on the appeal shall be conducted in accordance with 
 section 268.105. 

    (b) No person shall be initially determined an employer, or 
 that services performed for it were in employment or covered 
 employment, for periods more than four years prior to the year 
 in which the determination is made, unless the commissioner 
 finds that there was fraudulent action to avoid liability under 
 this chapter. 

    HIST: 1995 c 54 s 2; 1996 c 417 s 4; 1997 c 66 s 79; 1998 c 
 265 s 7; 2004 c 183 s 16; 2005 c 112 art 2 s 9 

*   NOTE:  The amendment to this section by Laws 2004, chapter 
*183, section 16, is effective July 1, 2005.  Laws 2004, chapter 
*183, section 16, the effective date.