2005 Minnesota Statutes

     268.063 Personal liability. 

    (a) Any officer, director, or employee of a corporation or 
 any manager, governor, member, or employee of a limited 
 liability company who 

    (1) either individually or jointly with others, have or 
 should have had control of, supervision over, or responsibility 
 for paying the amounts due under this chapter or section 
 116L.20, and 

    (2) knowingly fails to pay the amounts due, shall be 
 personally liable for the amount due in the event the employer 
 does not pay. 

    For purposes of this section, "knowingly" means that the 
 facts demonstrate that the responsible individual used or 
 allowed the use of corporate or company assets to pay other 
 creditors knowing that the amounts due under this chapter were 
 unpaid.  An evil motive or intent to defraud is not necessary.  

    (b) Any partner of a limited liability partnership, or 
 professional limited liability partnership, shall be jointly and 
 severally liable for any amount due under this chapter or 
 section 116L.20 in the event the employer does not pay.  

    (c) Any personal representative of the estate of a decedent 
 or fiduciary who voluntarily distributes the assets without 
 reserving a sufficient amount to pay the amount due shall be 
 personally liable for the deficiency. 

    (d) The personal liability of any individual shall survive 
 dissolution, reorganization, receivership, or assignment for the 
 benefit of creditors.  For the purposes of this section, all 
 wages paid by the employer shall be considered earned from the 
 individual determined to be personally liable. 

    (e) The commissioner shall make a determination as to 
 personal liability.  The determination shall be final unless the 
 individual found to be personally liable, within 30 calendar 
 days after sending, by mail or electronic transmission, a notice 
 of determination, files a protest.  Upon receipt of the protest, 
 the commissioner shall reexamine the personal liability 
 determination and either affirm or redetermine the assessment of 
 personal liability and a notice of the affirmation or 
 redetermination shall be sent to the individual by mail or 
 electronic transmission.  The affirmation or redetermination 
 shall become final unless an appeal is filed within 30 calendar 
 days after the date of sending.  Proceedings on the appeal shall 
 be conducted in accordance with section 268.105.  

    HIST: 1Sp1982 c 1 s 36; 1983 c 372 s 40-44; 1985 c 281 s 1; 
 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 
 1987 c 385 s 31-34; 1989 c 209 art 2 s 1; 1991 c 291 art 18 s 1; 
 1992 c 484 s 14; 1993 c 67 s 12; 1993 c 137 s 8; 1994 c 483 s 1; 
 1994 c 488 s 7; 1995 c 54 s 16,17; 1996 c 417 s 25,31; 1997 c 66 
 s 79; 1998 c 265 s 19; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 42