2005 Minnesota Statutes

     268.0435 Single member limited liability companies. 

    If the only member of a limited liability company is a 
 corporation, and the limited liability company is disregarded 
 for purposes of filing federal corporate income tax, all the 
 workers performing services for the limited liability company 
 must be reported on the corporation's wage detail report under 
 section 268.044.  A corporation that violates this section shall 
 be subject to the penalties under section 268.184, subdivision 
 1a.  Penalties shall be credited to the administration account 
 to be used to ensure integrity in the unemployment insurance 
 program. 

    HIST: 2005 c 112 art 1 s 1