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268.0511 Annual payment of small liabilities.

(a) An employer may pay all taxes, surcharges, and assessments due under this chapter and section 116L.20, except late fees under section 268.044, for any calendar year on an annual basis if the employer:

(1) has an experience rating of zero for that calendar year;

(2) had total taxable wages paid in the 12-month period ending the prior June 30 of less than five times the state's taxable wage base; and

(3) has no delinquent amounts due under this chapter or section 116L.20.

(b) All amounts due under this section for any calendar year shall be paid on or before the following January 31.

HIST: 1997 c 66 s 80; 1997 c 80 s 2; 2004 c 183 s 31

* NOTE: The amendment to this section by Laws 2004, chapter *183, section 31, is effective July 1, 2005. Laws 2004, chapter *183, section 31, the effective date.