2005 Minnesota Statutes

CHAPTER 268. Unemployment insurance

     268.001 Citation; Minnesota Unemployment Insurance Law. 

    This chapter shall be known and may be cited as the 
 "Minnesota Unemployment Insurance Law." 

    HIST: 1987 c 385 s 47; 1994 c 483 s 1; 2004 c 206 s 38 

  268.01 Repealed, 1965 c 45 s 73 

  268.011 Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

    268.0111 Subdivision 1. Repealed, 2004 c 206 s 53 

    Subd. 2. Repealed, 2004 c 206 s 53 

    Subd. 3. Repealed, 1987 c 403 art 2 s 164 

    Subd. 3a. Repealed, 2004 c 206 s 53 

    Subd. 4.  Renumbered 116L.19, subd 4 

    Subd. 4a. Repealed, 2004 c 206 s 53 

    Subd. 5.  Renumbered 116L.19, subd 5 

    Subd. 5a.  Renumbered 116L.19, subd 6 

    Subd. 6.  Renumbered 116L.19, subd 7 

    Subd. 7.  Renumbered 116L.19, subd 8 

    Subd. 8.  Renumbered 116L.19, subd 9 

    Subd. 9. Repealed, 2001 c 79 s 8 

  268.012 Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

    268.0121 Subdivision 1. Repealed, 2004 c 206 s 53 

    Subd. 2. Repealed, 2004 c 206 s 53 

    Subd. 3. Renumbered 116J.01, subd 6 

    Subd. 4. Renumbered 116J.035, subd 4 

    Subd. 5.  Renumbered 116J.035, subd 6 

    268.0122 Subdivision 1.  Renumbered 116J.401, 
 subdivision 1 

    Subd. 2. Repealed, 2004 c 206 s 53 

    Subd. 3. Repealed, 2004 c 206 s 53 

    Subd. 4. Renumbered 116J.035, subd 5 

    Subd. 5. Repealed, 2004 c 206 s 53 

    Subd. 6. Repealed, 2004 c 206 s 53 

    Subd. 7. Renumbered 116J.401, subd 3 

  268.0124 Renumbered 116J.0124 

  268.0125 Renumbered 116J.0125 

  268.013 Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

  268.014 Renumbered 116J.014 

  268.02 Repealed, 1965 c 45 s 73 

  268.021 Repealed, 1999 c 107 s 67 

  268.022 Renumbered 116L.20 

  268.025 Repealed, 1965 c 45 s 73 

  268.026 Repealed, 1997 c 66 s 81 

  268.027 Repealed, 2004 c 206 s 53 

  268.028 Repealed, 2004 c 206 s 53 

  268.029 Repealed, 2004 c 206 s 53 

     268.03 Public purpose of the Minnesota unemployment 
  insurance program. 

    Subdivision 1.    Statement.  The public purpose of this 
 chapter is:  Economic insecurity due to involuntary unemployment 
 of workers in Minnesota is a subject of general concern that 
 requires appropriate action by the legislature.  The public good 
 will be promoted by providing workers who are unemployed through 
 no fault of their own a temporary partial wage replacement to 
 assist the unemployed worker to become reemployed.  This program 
 will be known as the "Minnesota unemployment insurance program." 

    Subd. 2.    Standard of proof.  All issues of fact under 
 the Minnesota Unemployment Insurance Law shall be determined by 
 a preponderance of the evidence.  Preponderance of the evidence 
 means evidence in substantiation of a fact that, when weighed 
 against the evidence opposing the fact, is more convincing and 
 has a greater probability of truth. 

    HIST: (4337-21) Ex1936 c 2 s 1; 1989 c 209 art 2 s 1; 1994 c 
 488 s 1; 1997 c 7 art 1 s 105; 1998 c 265 s 3; 1999 c 107 s 66; 
 2000 c 343 s 1; 2001 c 175 s 2,52; 1Sp2003 c 3 art 2 s 20; 2005 
 c 112 art 2 s 1 

     268.032 Electronic transmission; when allowed; sending 
  to last known address required. 

    (a) If any required notice, determination, or decision 
 issued under this chapter provides that the commissioner may 
 send the notice, determination, or decision by mail or 
 electronic transmission, the commissioner may send the notice, 
 determination, or decision to an applicant or employer by 
 electronic transmission only if the applicant or employer has 
 affirmatively indicated that the applicant or employer would 
 prefer required notices, determinations, or decisions be sent by 
 electronic transmission rather than by mail.  An applicant or 
 employer may withdraw an indicated preference for electronic 
 transmission. 

    (b) If any required notice, determination, or decision 
 issued under this chapter is sent by mail to an applicant or an 
 employer, the notice, determination, or decision must be sent to 
 the last known address.  If any required notice, determination, 
 or decision issued under this chapter is sent by electronic 
 transmission, the notice, determination, or decision must be 
 sent to the last known electronic address of the applicant or 
 employer.  If any required notice, determination, or decision 
 issued under this chapter is sent by electronic transmission and 
 the commissioner is notified that the electronic address of the 
 applicant or employer is no longer in service, the commissioner 
 must then send the required notice, determination, or decision 
 by mail to the last known address. 

    HIST: 2004 c 183 s 2 

*   NOTE:  This section, as added by Laws 2004, chapter 183, 
*section 2, is effective July 1, 2005.  Laws 2004, chapter 183, 
*section 2, the effective date.

     268.033 Computation of time. 

    The computation of time provisions of section 645.151 apply 
 to this chapter. 

    HIST: 2004 c 183 s 3 

     268.035 Definitions. 

    Subdivision 1.    Scope.  Unless the language or context 
 clearly indicates that a different meaning is intended, the 
 words, terms, and phrases in this section shall, for the 
 purposes of the Minnesota Unemployment Insurance Law, have the 
 meaning stated. 

    Subd. 2.    Agricultural employment.  "Agricultural 
 employment" means services: 

    (1) on a farm, in the employ of any person or family farm 
 corporation in connection with cultivating the soil, or in 
 connection with raising or harvesting any agricultural or 
 horticultural commodity, including the raising, shearing, 
 feeding, caring for, training, and management of livestock, 
 bees, poultry, fur-bearing animals, and wildlife; 

    (2) in the employ of the owner or tenant or other operator 
 of a farm, in connection with the operation, management, 
 conservation, improvement, or maintenance of the farm and its 
 tools and equipment, or in salvaging timber or clearing land of 
 brush and other debris left by a tornado-like storm, if the 
 major part of the employment is performed on a farm; 

    (3) in connection with the production or harvesting of any 
 commodity defined as an agricultural product in United States 
 Code, title 7, section 1626 of the Agricultural Marketing Act, 
 or in connection with cotton ginning, or in connection with the 
 operation or maintenance of ditches, canals, reservoirs, or 
 waterways, not owned or operated for profit, used exclusively 
 for supplying and storing water for farming purposes; 

    (4) in the employ of the operator of a farm in handling, 
 planting, drying, packing, packaging, processing, freezing, 
 grading, storing, or delivering to storage or to market or to a 
 carrier for transportation to market, in its unmanufactured 
 state, any agricultural or horticultural commodity; but only if 
 the operator produced more than one-half of the commodity with 
 respect to which the employment is performed, or in the employ 
 of a group of operators of farms or a cooperative organization 
 of which the operators are members, but only if the operators 
 produced more than one-half of the commodity with respect to 
 which the employment is performed; however, this clause shall 
 not be applicable to employment performed in connection with 
 commercial canning or commercial freezing or in connection with 
 any agricultural or horticultural commodity after its delivery 
 to a terminal market for distribution for consumption; or 

    (5) on a farm operated for profit if the employment is not 
 in the course of the employer's trade or business. 

    For purposes of this subdivision, the term "farm" includes 
 stock, dairy, poultry, fruit, fur-bearing animals, and truck 
 farms, plantations, ranches, nurseries, orchards, ranges, 
 greenhouses, or other similar structures used primarily for the 
 raising of agricultural or horticultural commodities. 

    Subd. 2a.    Applicant.  "Applicant" means an individual 
 who has filed an application for unemployment benefits and has 
 established or is pursuing the establishment of a benefit 
 account. 

    Subd. 3.    Back pay.  "Back pay" means a retroactive 
 payment of money by an employer to an employee or former 
 employee for lost wages. 

    Subd. 4.    Base period.  "Base period" means: 

    (1) the first four of the last five completed calendar 
 quarters prior to the effective date of an applicant's benefit 
 account as set forth below: 

 If the benefit account is effective     The base period
 on or between these dates:              is the prior:
 January 1 - March 31                    October 1 - September 30
 April 1 - June 30                       January 1 - December 31
 July 1 - September 30                   April 1 - March 31
 October 1 - December 31                 July 1 - June 30 

    (2) if during the base period under clause (1) an applicant 
 received workers' compensation for temporary disability under 
 chapter 176 or a similar federal law or similar law of another 
 state, or if an applicant whose own serious illness caused a 
 loss of work for which the applicant received compensation for 
 loss of wages from some other source, the applicant may request 
 a base period as follows: 

    (i) if an applicant was compensated for a loss of work of 
 seven to 13 weeks, the base period shall be the first four of 
 the last six completed calendar quarters prior to the effective 
 date of the benefit account; 

    (ii) if an applicant was compensated for a loss of work of 
 14 to 26 weeks, the base period shall be the first four of the 
 last seven completed calendar quarters prior to the effective 
 date of the benefit account; 

    (iii) if an applicant was compensated for a loss of work of 
 27 to 39 weeks, the base period shall be the first four of the 
 last eight completed calendar quarters prior to the effective 
 date of the benefit account; and 

    (iv) if an applicant was compensated for a loss of work of 
 40 to 52 weeks, the base period shall be the first four of the 
 last nine completed calendar quarters prior to the effective 
 date of the benefit account; 

    (3) if the applicant qualifies for a base period under 
 clause (2), but has insufficient wage credits to establish a 
 benefit account, the applicant may request a base period of the 
 last four completed calendar quarters prior to the date the 
 applicant's benefit account is effective.  This base period may 
 be used only once during any five-calendar-year period; and 

    (4) no base period under clause (1), (2), or (3) shall 
 include wage credits upon which a prior benefit account was 
 established. 

    Subd. 5. Renumbered subd 26a 

    Subd. 6.    Benefit year.  "Benefit year" means the 
 period of 52 calendar weeks beginning the date a benefit account 
 is effective.  For a benefit account established effective any 
 January 1, April 1, July 1, October 1, or January 2, 2000, or 
 October 2, 2011, the benefit year will be a period of 53 
 calendar weeks. 

    Subd. 7.    Calendar quarter.  "Calendar quarter" means 
 the period of three consecutive calendar months ending on March 
 31, June 30, September 30, or December 31. 

    Subd. 8. Renumbered subd 2a 

    Subd. 8a.    Commissioner.  "Commissioner" means the 
 commissioner of employment and economic development. 

    Subd. 9.    Construction/independent contractor.  A 
 worker doing commercial or residential building construction or 
 improvement, in the public or private sector, performing 
 services in the course of the trade, business, profession, or 
 occupation of the employer, shall be considered an employee and 
 not an "independent contractor" unless the worker meets all the 
 following conditions: 

    (1) maintains a separate business with the independent 
 contractor's own office, equipment, materials, and other 
 facilities; 

    (2) holds or has applied for a federal employer 
 identification number or has filed business or self-employment 
 income tax returns with the federal Internal Revenue Service 
 based on that work or service in the previous year; 

    (3) operates under contracts to perform specific services 
 or work for specific amounts of money under which the 
 independent contractor controls the means of performing the 
 services or work; 

    (4) incurs the main expenses related to the service or work 
 that the independent contractor performs under contract; 

    (5) is responsible for the satisfactory completion of work 
 or services that the independent contractor contracts to perform 
 and is liable for a failure to complete the work or service; 

    (6) receives compensation for work or service performed 
 under a contract on a commission or per job or competitive bid 
 basis and not on any other basis; 

    (7) may realize a profit or suffer a loss under contracts 
 to perform work or service; 

    (8) has continuing or recurring business liabilities or 
 obligations; and 

    (9) the success or failure of the independent contractor's 
 business depends on the relationship of business receipts to 
 expenditures. 

    Subd. 10.    Corporation.  "Corporation" includes 
 associations, joint-stock companies, and insurance companies.  
 This definition shall not be exclusive. 

    Subd. 11.    Covered agricultural employment.  "Covered 
 agricultural employment" means agricultural employment where: 

    (1) The employment is performed for a person who: 

    (i) during any calendar quarter in either the current or 
 the prior calendar year paid wages of $20,000 or more to 
 employees in agricultural employment; or 

    (ii) for some portion of a day in each of 20 different 
 calendar weeks, whether or not the weeks were consecutive, in 
 either the current or prior calendar year employed in 
 agricultural employment four or more employees, regardless of 
 whether they were employed at the same time. 

    (2) Any employee who is a member of a crew furnished by a 
 crew leader to be employed in agricultural employment for any 
 other person shall be treated as an employee of the crew leader: 

    (i) if the crew leader holds a valid certificate of 
 registration under United States Code, title 29, section 1802, 
 the Migrant and Seasonal Agricultural Worker Protection Act; or 
 substantially all of the members of the crew operate or maintain 
 tractors, mechanized harvesting or crop dusting equipment, or 
 any other mechanized equipment, that is provided by the crew 
 leader; and 

    (ii) if the employee is not an employee of another person. 

    (3) Any employee who is furnished by a crew leader to be 
 employed in agricultural employment for any other person and who 
 is not treated as an employee of the crew leader under clause 
 (2): 

    (i) the other person and not the crew leader shall be 
 treated as the employer of the employee; and 

    (ii) the other person shall be treated as having paid wages 
 to the employee in an amount equal to the amount of wages paid 
 to the employee by the crew leader (either on the crew leader's 
 behalf or on behalf of the other person) for the agricultural 
 employment performed for the other person. 

    (4) The term "crew leader" means an individual who: 

    (i) furnishes employees to be employed in agricultural 
 employment for any other person; 

    (ii) pays (either on the crew leader's own behalf or on 
 behalf of the other person) the employees furnished by the crew 
 leader for the agricultural employment performed by them; and 

    (iii) has not entered into a written agreement with the 
 other person under which the furnished employee is designated as 
 an employee of the other person. 

    (5) Employment of an officer or shareholder of a family 
 farm corporation shall be excluded from covered agricultural 
 employment unless the corporation is an employer under United 
 States Code, title 26, section 3306(a)(2) of the Federal 
 Unemployment Tax Act. 

    (6) Employment of an individual 16 years of age or under 
 shall be excluded from covered agricultural employment unless 
 the employer is an employer under United States Code, title 26, 
 section 3306(a)(2) of the Federal Unemployment Tax Act. 

    Subd. 12.    Covered employment.  "Covered employment" 
 means the following unless excluded as "noncovered employment" 
 under subdivision 20: 

    (1) an employee's entire employment if: 

    (i) the employment is performed entirely in Minnesota; 

    (ii) the employment is performed primarily in Minnesota, 
 and the employment performed outside Minnesota is incidental to 
 the employment in Minnesota; or 

    (iii) the employment is not performed primarily in any one 
 state but some of the employment is performed in Minnesota and 
 the base of operations or the place from which the employment is 
 directed or controlled is in Minnesota; or the base of 
 operations or place from which the employment is directed or 
 controlled is not in any state in which part of the employment 
 is performed, but the employee's residence is in Minnesota; 

    (2) an employee's employment wherever performed within the 
 United States or Canada, if: 

    (i) the employment is not covered under the unemployment 
 insurance program of any other state or Canada; and 

    (ii) the place from which the employment is directed or 
 controlled is in Minnesota; 

    (3) the employment of an employee who is a citizen of the 
 United States, performed outside the United States, except in 
 Canada, in the employ of an American employer if: 

    (i) the employer's principal place of business in the 
 United States is located in Minnesota; 

    (ii) the employer has no place of business in the United 
 States, but the employer is an individual who is a resident of 
 Minnesota, or the employer is a corporation that is organized 
 under the laws of Minnesota, or the employer is a partnership or 
 a trust and the number of partners or trustees who are residents 
 of Minnesota is greater than the number who are residents of any 
 one other state; 

    (iii) none of the criteria of subclauses (i) and (ii) is 
 met but the employer has elected coverage in Minnesota, or the 
 employer having failed to elect coverage in any state, an 
 applicant has made an application for unemployment benefits 
 under section 268.07, based on the employment; 

    (iv) an "American employer," for the purposes of this 
 subdivision, means an individual who is a resident of the United 
 States, or a partnership if two-thirds or more of the partners 
 are residents of the United States, or a trust, if all of the 
 trustees are residents of the United States, or a corporation 
 organized under the laws of the United States, or of any state; 
 or 

    (v) as used in this subdivision, the term "United States" 
 includes the states, the District of Columbia, the Commonwealth 
 of Puerto Rico, and the Virgin Islands; 

    (4) all employment performed by an officer or member of the 
 crew of an American vessel on or in connection with the vessel, 
 if the operating office from which the operations of the vessel 
 operating on navigable waters within, or within and without, the 
 United States are ordinarily and regularly supervised, managed, 
 directed, and controlled is in Minnesota; and 

    (5) for the purposes of satisfying disqualifications under 
 section 268.095, subdivision 10, "covered employment" shall 
 include covered employment under an unemployment insurance 
 program of any other state or employment covered under an 
 unemployment insurance program established by an act of Congress.

    Subd. 12a.    Department.  "Department" means the 
 Department of Employment and Economic Development. 

    Subd. 12b.    Electronic transmission.  "Electronic 
 transmission" means a communication sent by electronic, digital, 
 magnetic, wireless, optical, electromagnetic or similar 
 capabilities, and, when permitted by the commissioner, a 
 telephone communication. 

    Subd. 13.    Employee.  "Employee" means: 

    (1) every individual who is performing or has performed 
 services for an employer in employment; or 

    (2) each individual employed to perform or assist in 
 performing the work of any agent or employee of the employer 
 shall be considered to be an employee of that employer whether 
 the individual was hired or paid directly by that employer or by 
 the agent or employee, provided the employer had actual or 
 constructive knowledge of the work. 

    Subd. 14.    Employer.  "Employer" means any person 
 which has had one or more employees during the current or the 
 prior calendar year including any person that has elected, under 
 section 268.042, to be subject to the Minnesota Unemployment 
 Insurance Law and a joint venture composed of one or more 
 employers. 

    An employee leasing company, professional employer 
 organization, or similar person that has been assigned a tax or 
 reimbursable account under section 268.046 is an employer for 
 purposes of this chapter. 

    Subd. 15.    Employment.  "Employment" means service 
 performed by: 

    (1) an individual who is considered an employee under the 
 common law of employer-employee and not considered an 
 independent contractor; 

    (2) an officer of a corporation; 

    (3) a member of a limited liability company who is 
 considered an employee under the common law of 
 employer-employee; or 

    (4) an individual who performs services for a person for 
 compensation, as: 

    (i) an agent-driver or commission-driver engaged in 
 distributing meat products, vegetable products, fruit products, 
 beverages, or laundry or dry cleaning services; or 

    (ii) a traveling or city salesperson, other than as an 
 agent-driver or commission-driver, engaged full-time in the 
 solicitation on behalf of the person, of orders from 
 wholesalers, retailers, contractors, or operators of hotels, 
 restaurants, or other similar establishments for merchandise for 
 resale or supplies for use in their business operations. 

    This clause shall apply only if the contract of service 
 provides that substantially all of the services are to be 
 performed personally by the individual, and the services are 
 part of a continuing relationship with the person for whom the 
 services are performed, and the individual does not have a 
 substantial investment in facilities used in connection with the 
 performance of the services, other than facilities for 
 transportation. 

    Subd. 16.    Family farm corporation.  "Family farm 
 corporation" has the meaning given to it in section 500.24, 
 subdivision 2. 

    Subd. 17.    Filing; filed.  "Filing" or "filed" means 
 the delivery of any document to the commissioner or any of the 
 commissioner's agents, or the depositing of the document in the 
 United States mail properly addressed to the department with 
 postage prepaid, in which case the document shall be considered 
 filed on the day indicated by the cancellation mark of the 
 United States Postal Service. 

    If, where allowed, an application, protest, appeal, or 
 other required action is made by electronic transmission, it 
 shall be considered filed on the day received by the department. 

    Subd. 18. Renumbered subd 25a 

    Subd. 19.    High quarter.  "High quarter" means the 
 calendar quarter in an applicant's base period with the highest 
 amount of wage credits. 

    Subd. 20.    Noncovered employment.  "Noncovered 
 employment" means: 

    (1) employment for the United States government or an 
 instrumentality thereof, including military service; 

    (2) employment for a state, other than Minnesota, or a 
 political subdivision or instrumentality thereof; 

    (3) employment for a foreign government; 

    (4) employment for an instrumentality wholly owned by a 
 foreign government, if the employment is of a character similar 
 to that performed in foreign countries by employees of the 
 United States government or an instrumentality thereof and the 
 United States Secretary of State has certified that the foreign 
 government grants an equivalent exemption to similar employment 
 performed in the foreign country by employees of the United 
 States government and instrumentalities thereof; 

    (5) employment covered under United States Code, title 45, 
 section 351, the Railroad Unemployment Insurance Act; 

    (6) employment covered by a reciprocal arrangement between 
 the commissioner and another state or the federal government 
 which provides that all employment performed by an individual 
 for an employer during the period covered by the reciprocal 
 arrangement is considered performed entirely within another 
 state; 

    (7) employment for a church or convention or association of 
 churches, or an organization operated primarily for religious 
 purposes that is operated, supervised, controlled, or 
 principally supported by a church or convention or association 
 of churches described in United States Code, title 26, section 
 501(c)(3) of the federal Internal Revenue Code and exempt from 
 income tax under section 501(a); 

    (8) employment of a duly ordained or licensed minister of a 
 church in the exercise of a ministry or by a member of a 
 religious order in the exercise of duties required by the order, 
 for Minnesota or a political subdivision or an organization 
 described in United States Code, title 26, section 501(c)(3) of 
 the federal Internal Revenue Code and exempt from income tax 
 under section 501(a); 

    (9) employment of an individual receiving rehabilitation of 
 "sheltered" work in a facility conducted for the purpose of 
 carrying out a program of rehabilitation for individuals whose 
 earning capacity is impaired by age or physical or mental 
 deficiency or injury or a program providing "sheltered" work for 
 individuals who because of an impaired physical or mental 
 capacity cannot be readily absorbed in the competitive labor 
 market.  This clause applies only to services performed for 
 Minnesota or a political subdivision or an organization 
 described in United States Code, title 26, section 501(c)(3) of 
 the federal Internal Revenue Code and exempt from income tax 
 under section 501(a) in a facility certified by the 
 Rehabilitation Services Branch of the department or in a day 
 training or habilitation program licensed by the Department of 
 Human Services; 

    (10) employment of an individual receiving work relief or 
 work training as part of an unemployment work relief or work 
 training program assisted or financed in whole or in part by any 
 federal agency or an agency of a state or political subdivision 
 thereof.  This clause applies only to employment for Minnesota 
 or a political subdivision or an organization described in 
 United States Code, title 26, section 501(c)(3) of the federal 
 Internal Revenue Code and exempt from income tax under section 
 501(a).  This clause shall not apply to programs that require 
 unemployment benefit coverage for the participants; 

    (11) employment for Minnesota or a political subdivision as 
 an elected official, a member of a legislative body, or a member 
 of the judiciary; 

    (12) employment as a member of the Minnesota National Guard 
 or Air National Guard; 

    (13) employment for Minnesota, a political subdivision, or 
 instrumentality thereof, as an employee serving only on a 
 temporary basis in case of fire, flood, tornado, or similar 
 emergency; 

    (14) employment as an election official or election worker 
 for Minnesota or a political subdivision, but only if the 
 compensation for that employment was less than $1,000 in a 
 calendar year; 

    (15) employment for Minnesota that is a major policy making 
 or advisory position in the unclassified service, including 
 those positions established pursuant to section 43A.08, 
 subdivision 1a; 

    (16) employment for a political subdivision of Minnesota 
 that is a nontenured major policy making or advisory position; 

    (17) domestic employment in a private household, local 
 college club, or local chapter of a college fraternity or 
 sorority performed for a person, only if the wages paid in any 
 calendar quarter in either the current or preceding calendar 
 year to all individuals in domestic employment totaled less than 
 $1,000. 

    "Domestic employment" includes all service in the operation 
 and maintenance of a private household, for a local college 
 club, or local chapter of a college fraternity or sorority as 
 distinguished from service as an employee in the pursuit of an 
 employer's trade or business; 

    (18) employment of an individual by a son, daughter, or 
 spouse, and employment of a child under the age of 18 by the 
 child's father or mother; 

    (19) employment of an inmate of a custodial or penal 
 institution; 

    (20) employment for a school, college, or university by a 
 student who is enrolled and is regularly attending classes at 
 the school, college, or university; 

    (21) employment of an individual who is enrolled as a 
 student in a full-time program at a nonprofit or public 
 educational institution that maintains a regular faculty and 
 curriculum and has a regularly organized body of students in 
 attendance at the place where its educational activities are 
 carried on, taken for credit at the institution, that combines 
 academic instruction with work experience, if the employment is 
 an integral part of the program, and the institution has so 
 certified to the employer, except that this clause shall not 
 apply to employment in a program established for or on behalf of 
 an employer or group of employers; 

    (22) employment of university, college, or professional 
 school students in an internship or other training program with 
 the city of St. Paul or the city of Minneapolis pursuant to Laws 
 1990, chapter 570, article 6, section 3; 

    (23) employment for a hospital by a patient of the 
 hospital.  "Hospital" means an institution that has been 
 licensed by the Department of Health as a hospital; 

    (24) employment as a student nurse for a hospital or a 
 nurses' training school by an individual who is enrolled and is 
 regularly attending classes in an accredited nurses' training 
 school; 

    (25) employment as an intern for a hospital by an 
 individual who has completed a four-year course in an accredited 
 medical school; 

    (26) employment as an insurance salesperson, by other than 
 a corporate officer, if all the wages from the employment is 
 solely by way of commission.  The word "insurance" shall include 
 an annuity and an optional annuity; 

    (27) employment as an officer of a township mutual 
 insurance company or farmer's mutual insurance company operating 
 pursuant to chapter 67A; 

    (28) employment of a corporate officer, if the officer owns 
 25 percent or more of the employer corporation, and employment 
 of a member of a limited liability company, if the member owns 
 25 percent or more of the employer limited liability company; 

    (29) employment as a real estate salesperson, by other than 
 a corporate officer, if all the wages from the employment is 
 solely by way of commission; 

    (30) employment as a direct seller as defined in United 
 States Code, title 26, section 3508; 

    (31) employment of an individual under the age of 18 in the 
 delivery or distribution of newspapers or shopping news, not 
 including delivery or distribution to any point for subsequent 
 delivery or distribution; 

    (32) casual employment performed for an individual, other 
 than domestic employment under clause (17), that does not 
 promote or advance that employer's trade or business; 

    (33) employment in "agricultural employment" unless 
 considered "covered agricultural employment" under subdivision 
 11; or 

    (34) if employment during one-half or more of any pay 
 period was covered employment, all the employment for the pay 
 period shall be considered covered employment; but if during 
 more than one-half of any pay period the employment was 
 noncovered employment, then all of the employment for the pay 
 period shall be considered noncovered employment.  "Pay period" 
 means a period of not more than a calendar month for which a 
 payment or compensation is ordinarily made to the employee by 
 the employer. 

    Subd. 21.    Person.  "Person" means: 

    (1) an individual or any type of organization or entity, 
 resident or nonresident, for profit or nonprofit, religious, 
 charitable or educational, including any receiver or trustee in 
 a bankruptcy, successor of any of the foregoing, or legal 
 representative of a deceased individual; and 

    (2) any government entity, state or federal, foreign or 
 domestic, or Indian tribe, including any subdivision or 
 instrumentality thereof owned wholly or in part. 

    Subd. 21a.    Reemployment assistance training.  (a) An 
 applicant is in "reemployment assistance training" when: 

    (1) reasonable and suitable employment for the applicant 
 does not exist in the labor market area and it is necessary that 
 the applicant receive training in order to obtain suitable 
 employment; 

    (2) the curriculum, facilities, staff, and other essentials 
 are adequate to achieve the training objective; 

    (3) the training is vocational in nature or short term 
 academic training vocationally directed to an occupation or 
 skill for which there are reasonable employment opportunities 
 available to the applicant; 

    (4) the training course is considered full time by the 
 training provider; and 

    (5) the applicant is making satisfactory progress in the 
 training. 

    (b) Full-time training provided through the dislocated 
 worker program, the Trade Act of 1974, as amended, or the North 
 American Free Trade Agreement shall be considered "reemployment 
 assistance training," if that training course is in accordance 
 with the requirements of that program. 

    (c) An applicant will be considered in reemployment 
 assistance training only if the training course has actually 
 started or is scheduled to start within 30 calendar days. 

    Subd. 22.    State.  "State" includes, in addition to 
 the states of the United States, the Commonwealth of Puerto 
 Rico, the District of Columbia, and the Virgin Islands. 

    Subd. 23.    State's average annual and average weekly 
 wage.  (a) On or before June 30 of each year, the commissioner 
 shall calculate the state's average annual wage and the state's 
 average weekly wage in the following manner: 

    (1) The sum of the total monthly covered employment 
 reported by all employers for the prior calendar year shall be 
 divided by 12 to calculate the average monthly covered 
 employment. 

    (2) The sum of the total wages paid for all covered 
 employment reported by all employers for the prior calendar year 
 shall be divided by the average monthly covered employment to 
 calculate the state's average annual wage. 

    (3) The state's average annual wage shall be divided by 52 
 to calculate the state's average weekly wage. 

    (b) For purposes of calculating the amount of taxable 
 wages, the state's average annual wage shall apply to the 
 calendar year following the calculation. 

    (c) For purposes of calculating the state's maximum weekly 
 unemployment benefit amount available on any benefit account 
 under section 268.07, subdivision 2, the state's average weekly 
 wage shall apply to the one-year period beginning the first 
 Sunday in August of the calendar year of the calculation. 

    Subd. 23a.    Suitable employment.  (a) Suitable 
 employment means employment in the applicant's labor market area 
 that is reasonably related to the applicant's qualifications.  
 In determining whether any employment is suitable for an 
 applicant, the degree of risk involved to the health and safety, 
 physical fitness, prior training, experience, length of 
 unemployment, prospects for securing employment in the 
 applicant's customary occupation, and the distance of the 
 employment from the applicant's residence shall be considered.  

    (b) In determining what is suitable employment, primary 
 consideration shall be given to the temporary or permanent 
 nature of the applicant's separation from employment and whether 
 the applicant has favorable prospects of finding employment in 
 the applicant's usual or customary occupation at the applicant's 
 past wage level within a reasonable period of time. 

    If prospects are unfavorable, employment at lower skill or 
 wage levels is suitable if the applicant is reasonably suited 
 for the employment considering the applicant's education, 
 training, work experience, and current physical and mental 
 ability.  

    The total compensation must be considered, including the 
 wage rate, hours of employment, method of payment, overtime 
 practices, bonuses, incentive payments, and fringe benefits. 

    (c) When potential employment is at a rate of pay lower 
 than the applicant's former rate, consideration must be given to 
 the length of the applicant's unemployment and the proportion of 
 difference in the rates.  Employment that may not be suitable 
 because of lower wages during the early weeks of the applicant's 
 unemployment may become suitable as the duration of unemployment 
 lengthens. 

    (d) For an applicant seasonally unemployed, suitable 
 employment includes temporary work in a lower skilled occupation 
 that pays average gross weekly wages equal to or more than 150 
 percent of the applicant's weekly unemployment benefit amount.  

    (e) If a majority of the applicant's wage credits were 
 earned from part-time employment, part-time employment in a 
 position with comparable skills and comparable hours that pays 
 average gross weekly wages equal to or more than 150 percent of 
 the applicant's weekly unemployment benefit amount shall be 
 considered suitable employment. 

    (f) To determine suitability of employment in terms of 
 shifts, the arrangement of hours in addition to the total number 
 of hours is to be considered.  Employment on a second, third, 
 rotating, or split shift is suitable employment if it is 
 customary in the occupation in the labor market area. 

    (g) Employment shall not be considered suitable if: 

    (1) the position offered is vacant because of a labor 
 dispute; 

    (2) the wages, hours, or other conditions of employment are 
 substantially less favorable than those prevailing for similar 
 employment in the labor market area; or 

    (3) as a condition of becoming employed, the applicant 
 would be required to join a company union or to resign from or 
 refrain from joining any bona fide labor organization. 

    Subd. 24.    Taxable wages.  (a) "Taxable wages" means 
 those wages paid to an employee in covered employment each 
 calendar year up to an amount equal to 60 percent of the state's 
 average annual wage, rounded to the nearest $1,000. 

    (b) Taxable wages includes the amount of wages paid for 
 covered employment by the employer's predecessor when there has 
 been an experience rating transfer under section 268.051, 
 subdivision 4. 

    Subd. 25.    Taxes.  "Taxes" means the money payments 
 required by the Minnesota Unemployment Insurance Law to be paid 
 into the trust fund by an employer on account of paying wages to 
 employees in covered employment. 

    Subd. 25a.    Trust fund.  "Trust fund" means the 
 Minnesota unemployment insurance trust fund established by 
 section 268.194. 

    Subd. 26.    Unemployed.  An applicant shall be 
 considered "unemployed" (1) in any week that the applicant 
 performs less than 32 hours of service in employment, covered 
 employment, noncovered employment, self-employment, or volunteer 
 work; and (2) any earnings with respect to that week are less 
 than the applicant's weekly unemployment benefit amount.  

    Subd. 26a.    Unemployment benefits.  "Unemployment 
 benefits" means the money payments portion of the Minnesota 
 unemployment insurance program available to an applicant. 

    Subd. 27.    Wage credits.  "Wage credits" mean the 
 amount of wages paid within an applicant's base period for 
 covered employment. 

    Subd. 28.    Wage detail report.  "Wage detail report" 
 means the report on each employee in covered employment required 
 from an employer on a calendar quarter basis under section 
 268.044.  

    Subd. 29.    Wages.  "Wages" means all compensation for 
 services, including commissions; bonuses; severance payments; 
 vacation and holiday pay; back pay as of the date of payment; 
 tips and gratuities paid to an employee by a customer of an 
 employer and accounted for by the employee to the employer; 
 sickness and accident disability payments, except as otherwise 
 provided in this subdivision; and the cash value of all 
 compensation in any medium other than cash, except: 

    (1) the amount of any payment made to, or on behalf of, an 
 employee under a plan established by an employer that makes 
 provision for employees generally or for a class or classes of 
 employees, including any amount paid by an employer for 
 insurance or annuities, or into a plan, to provide for a 
 payment, on account of (i) retirement or (ii) medical and 
 hospitalization expenses in connection with sickness or accident 
 disability, or (iii) death; 

    (2) the payment by an employer of the tax imposed upon an 
 employee under United States Code, title 26, section 3101 of the 
 Federal Insurance Contribution Act, with respect to compensation 
 paid to an employee for domestic employment in a private 
 household of the employer or for agricultural employment; 

    (3) any payment made to, or on behalf of, an employee or 
 beneficiary (i) from or to a trust described in United States 
 Code, title 26, section 401(a) of the federal Internal Revenue 
 Code, that is exempt from tax under section 501(a) at the time 
 of the payment unless the payment is made to an employee of the 
 trust as compensation for services as an employee and not as a 
 beneficiary of the trust, or (ii) under or to an annuity plan 
 that, at the time of the payment, is a plan described in section 
 403(a); 

    (4) sickness or accident disability payments made by the 
 employer after the expiration of six calendar months following 
 the last calendar month that the individual worked for the 
 employer; 

    (5) disability payments made under the provisions of any 
 workers' compensation law; 

    (6) sickness or accident disability payments made by a 
 third party payer such as an insurance company; 

    (7) payments made into a trust fund, or for the purchase of 
 insurance or an annuity, to provide for sickness or accident 
 disability payments to employees pursuant to a plan or system 
 established by the employer that provides for the employer's 
 employees generally or for a class or classes of employees; or 

    (8) nothing in this subdivision shall exclude from the term 
 "wages" any payment made under any type of salary reduction 
 agreement, including payments made under a cash or deferred 
 arrangement and cafeteria plan, as defined in United States 
 Code, title 26, sections 401(k) and 125 of the federal Internal 
 Revenue Code, to the extent that the employee has the option to 
 receive the payment in cash. 

    Subd. 30.    Wages paid.  (a) "Wages paid" means the 
 amount of wages that have been actually paid or that have been 
 credited to or set apart so that payment and disposition is 
 under the control of the employee.  Wage payments delayed beyond 
 the regularly scheduled pay date are considered "wages paid" on 
 the missed pay date.  Back pay shall be considered "wages paid" 
 on the date of actual payment.  Any wages earned but not paid 
 with no scheduled date of payment shall be considered "wages 
 paid" on the last day of employment. 

    (b) Wages paid shall not include wages earned but not paid 
 except as provided for in this subdivision. 

    Subd. 31.    Week.  "Week" means calendar week, ending 
 at midnight Saturday. 

    Subd. 32.    Weekly unemployment benefit amount.  
 "Weekly unemployment benefit amount" means the amount of 
 unemployment benefits computed under section 268.07, subdivision 
 2, paragraph (b). 

    HIST: 1998 c 265 s 4; 1999 c 107 s 2-15,66; 2000 c 343 s 4; 
 2001 c 175 s 3-8,52; 1Sp2003 c 3 art 2 s 1,2,20; 2004 c 183 s 
 4-12; 2005 c 112 art 2 s 2-7 

*   NOTE:  The amendment to subdivision 28 by Laws 2004, 
*chapter 183, section 12, is effective July 1, 2005.  Laws 2004, 
*chapter 183, section 12, the effective date.

  268.04 Repealed, 1998 c 265 s 46 

  268.041 Renumbered 268.043 

     268.042 Employers coverage. 

    Subdivision 1.    Employer registration.  (a) Each 
 employer shall, upon or before the submission of its first wage 
 detail report under section 268.044, register with the 
 commissioner for a tax account or a reimbursable account, by 
 electronic transmission in a format prescribed by the 
 commissioner.  The employer must provide all required 
 information for registration. 

    (b) Except as provided in subdivision 3, any person that is 
 or becomes an employer subject to the Minnesota Unemployment 
 Insurance Law within any calendar year shall be considered to be 
 subject to this chapter the entire calendar year.  

    (c) Upon the termination of business, an employer that has 
 been assigned a tax account or reimbursable account shall notify 
 the commissioner by electronic transmission, in a format 
 prescribed by the commissioner, that the employer no longer has 
 employees and does not intend or expect to pay wages to any 
 employees in the next calendar year and into the foreseeable 
 future.  Upon such notification, the commissioner shall not 
 require the employer to file wage detail reports under section 
 268.044, subdivision 1, paragraph (d). 

    Subd. 2. Repealed, 1998 c 265 s 46 

    Subd. 3.    Election to have noncovered employment 
 considered covered employment.  (a) Any employer that has 
 employment performed for it that is noncovered employment under 
 section 268.035, subdivision 20, may file with the commissioner, 
 by electronic transmission in a format prescribed by the 
 commissioner, an election that all such employment, in one or 
 more distinct establishments or places of business, shall be 
 considered covered employment for not less than two calendar 
 years.  The commissioner shall have discretion on the approval 
 of any election.  Upon the approval of the commissioner, sent by 
 mail or electronic transmission, the employment shall constitute 
 covered employment beginning the calendar quarter after the date 
 of approval or beginning a later calendar quarter if requested 
 by the employer.  The employment shall cease to be considered 
 covered employment as of the first day of January of any 
 calendar year only if at least 30 calendar days prior to the 
 first day of January the employer has filed with the 
 commissioner, by electronic transmission in a format prescribed 
 by the commissioner, a notice to that effect.  

    (b) The commissioner must terminate any election agreement 
 under this subdivision upon 30 calendar days' notice sent by 
 mail or electronic transmission, if the employer is delinquent 
 on any taxes due or reimbursements due the trust fund. 

    Subd. 4.    Authorization.  The commissioner is 
 authorized to enter into reciprocal arrangements with other 
 states and the federal government, or both, whereby employment 
 by an employee or employees for a single employer that is 
 customarily performed in more than one state shall be considered 
 performed entirely within any one of the states: 

    (1) where any part of the employee's employment is 
 performed, or 

    (2) where the employee has a residence, or 

    (3) where the employer maintains a place of business; 
 provided, there is in effect, as to the employment, an election, 
 approved by the state, pursuant to which all the employment by 
 the employee or employees for the employer is considered to be 
 performed entirely within that state. 

    HIST: Ex1936 c 2 s 9,11; 1937 c 306 s 6,8; 1939 c 443 s 9; 
 1941 c 554 s 8,10; 1943 c 650 s 8; 1945 c 376 s 8,10; 1947 c 432 
 s 8-10; 1947 c 600 s 2; 1949 c 605 s 10; 1953 c 97 s 13,14; 1965 
 c 45 s 41,45; 1969 c 9 s 64; 1969 c 854 s 9,10; 1971 c 942 s 13; 
 1979 c 181 s 16; 1983 c 372 s 35,36; 1986 c 444; 1989 c 209 art 
 2 s 1; 1996 c 417 s 31; 1997 c 66 s 61,79; 1998 c 265 s 
 5,6,33-35,45; 1999 c 107 s 16; 2001 c 175 s 9,52; 1Sp2003 c 3 
 art 2 s 20; 2004 c 183 s 13,14; 2005 c 112 art 2 s 8 

*   NOTE:  The amendments to subdivisions 1 and 3 by Laws 2004, 
*chapter 183, sections 13 and 14, are effective July 1, 2005.  
*Laws 2004, chapter 183, sections 13 and 14, the effective dates.

     268.0425 Electronic transaction presumption. 

    If any electronic transaction is done under this chapter 
 using an identification number or code assigned an employer by 
 the commissioner, the transaction is presumed as done by that 
 employer unless a preponderance of the available evidence 
 displays clearly that it was not done by that employer. 

    HIST: 2004 c 183 s 15,86 

     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.

     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 

     268.044 Wage reporting. 

    Subdivision 1.    Wage detail report.  (a) Each employer 
 that has employees in covered employment shall submit, under the 
 account provided for in section 268.045 or 268.046, a quarterly 
 wage detail report by electronic transmission, in a format 
 prescribed by the commissioner.  The report shall include for 
 each employee in covered employment, the employee's name, Social 
 Security number, the total wages paid to the employee, and total 
 number of paid hours worked.  For employees exempt from the 
 definition of employee in section 177.23, subdivision 7, clause 
 (6), the employer shall report 40 hours worked for each week any 
 duties were performed by a full-time employee and shall report a 
 reasonable estimate of the hours worked for each week duties 
 were performed by a part-time employee.  In addition, the wage 
 detail report shall include the number of employees employed on 
 the 12th day of each calendar month and, if required by the 
 commissioner, the report shall be broken down by business 
 location and, if section 268.046, subdivision 1, paragraph (b), 
 or subdivision 2, paragraph (b), applies, by separate unit.  If 
 the information required is not submitted in a manner and format 
 prescribed by the commissioner, it shall not be considered a 
 wage detail report.  The report is due and must be received by 
 the commissioner on or before the last day of the month 
 following the end of the calendar quarter.  The commissioner may 
 delay the due date on a specific calendar quarter in the event 
 the department is unable to accept wage detail reports 
 electronically. 

    (b) The employer may report the wages paid to the next 
 lower whole dollar amount. 

    (c) An employer need not include the name of the employee 
 or other required information on the wage detail report if 
 disclosure is specifically exempted from being reported by 
 federal law. 

    (d) A wage detail report must be submitted for each 
 calendar quarter even though no wages were paid, unless the 
 employer has notified the commissioner, under section 268.042, 
 subdivision 1, paragraph (c), of termination of business. 

    Subd. 1a.    Electronic transmission of report required. 
  Each employer must submit the quarterly wage detail report by 
 electronic transmission in a format prescribed by the 
 commissioner.  The commissioner shall have the discretion to 
 accept wage detail reports that are submitted by any other means 
 or the commissioner may return the report submitted by other 
 than electronic transmission to the employer, and reports 
 returned shall be considered as not submitted and the late fees 
 under subdivision 2 may be imposed. 

    Subd. 2.    Failure to timely file report; late fees.  
 (a) Any employer that fails to submit the quarterly wage detail 
 report when due shall pay a late fee of $10 per employee, 
 computed based upon the highest of: 

    (1) the number of employees reported on the last wage 
 detail report submitted; 

    (2) the number of employees reported in the corresponding 
 quarter of the prior calendar year; or 

    (3) if no wage detail report has ever been submitted, the 
 number of employees listed at the time of employer registration. 

    The late fee shall be waived if the wage detail report is 
 received within 30 calendar days after a demand for the report 
 is sent to the employer by mail or electronic transmission.  A 
 late fee assessed an employer may not be waived more than twice 
 each 12 months.  The amount of the late fee assessed shall not 
 be less than $250.  

    (b) If the wage detail report is not received in a manner 
 and format prescribed by the commissioner within 30 calendar 
 days after demand is sent under paragraph (a), the late fee 
 assessed under paragraph (a) shall double and a renewed demand 
 notice and notice of the increased late fee shall be sent to the 
 employer by mail or electronic transmission. 

    (c) Late fees due under this subdivision may be compromised 
 under section 268.067 where good cause for late submission is 
 found by the commissioner.  

    Subd. 3.    Missing or erroneous information.  (a) Any 
 employer that submits the wage detail report, but fails to 
 include all employee information or enters erroneous 
 information, shall be subject to an administrative service fee 
 of $25 for each employee for whom the information is partially 
 missing or erroneous.  

    (b) Any employer that submits the wage detail report, but 
 fails to include an employee, shall be subject to an 
 administrative service penalty equal to two percent of the total 
 wages for each employee for whom the information is completely 
 missing. 

    (c) An administrative service fee or penalty under this 
 subdivision shall be canceled if the commissioner determines 
 that the failure or error by the employer occurred because of 
 ignorance or inadvertence. 

    Subd. 4.    fees.  The fees provided for in subdivisions 
 2 and 3 are in addition to interest and other penalties imposed 
 by this chapter and shall be collected in the same manner as 
 delinquent taxes and shall be credited to the contingent account.

    HIST: 1Sp1982 c 1 s 42; 1986 c 444; 1987 c 362 s 24; 1987 c 
 370 art 2 s 16; 1987 c 385 s 26; 1997 c 66 s 79,80; 1997 c 74 s 
 1; 1Sp1997 c 5 s 7; 1998 c 265 s 8; 1Sp2003 c 3 art 2 s 3,4; 
 2004 c 183 s 17-21; 2005 c 112 art 1 s 2,3; art 2 s 10 

*   NOTE:  Subdivision 1 was also amended by Laws 1997, chapter 
*66, section 64, to read as follows: 

*   "Subdivision 1.    Wage detail report.  (a) Each 
*employer subject to this chapter shall provide the commissioner 
*with a quarterly report known as the wage detail report, that 
*shall include, for each employee covered by this chapter, the 
*employee's name, Social Security number, and the total wages 
*paid to the employee.  The report is due and must be filed on or 
*before the last day of the month following the end of the 
*calendar quarter. 

*   (b) An employer need not include the name of the employee 
*or other required information on the wage detail report if 
*disclosure is specifically exempted by federal law." 

*   NOTE:  The amendments to this section by Laws 2004, chapter 
*183, sections 17 to 21, are effective July 1, 2005.  Laws 2004, 
*chapter 183, sections 17 to 21, the effective dates.

     268.045 Employer tax or reimbursable accounts. 

    Subdivision 1.    Account for each employer.  The 
 commissioner shall maintain (1) a tax account for each taxpaying 
 employer and (2) a reimbursable account for each nonprofit or 
 government employer that has elected under section 268.052 or 
 268.053 to be liable for reimbursements, except as provided in 
 section 268.046.  The commissioner shall assess the tax account 
 for all the taxes due under section 268.051 and credit the tax 
 account with all taxes paid.  The commissioner shall charge the 
 reimbursable account for any unemployment benefits determined 
 chargeable under section 268.047 and shall credit the 
 reimbursable account with the payments made. 

    Subd. 2. Repealed, 2005 c 112 art 1 s 16 

    Subd. 3. Repealed, 2005 c 112 art 1 s 16 

    Subd. 4. Repealed, 2005 c 112 art 1 s 16 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 19,26,79; 1998 c 265 s 9; 1999 c 107 s 17; 2000 c 343 s 4; 
 2001 c 175 s 10; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 22; 2005 c 
 112 art 1 s 4 

*   NOTE:  The amendment to this section by Laws 2004, chapter 
*183, section 22, is effective July 1, 2005.  Laws 2004, chapter 
*183, section 22, the effective date.

     268.046 Tax and reimbursable accounts assigned to 
  employee leasing companies, professional employer organizations, 
  or similar person. 

    Subdivision 1.    Tax accounts assigned.  (a) Any person 
 that contracts with a taxpaying employer to have that person 
 obtain the taxpaying employer's workforce and provide workers to 
 the taxpaying employer for a fee shall, as of the effective date 
 of the contract, be assigned for the duration of the contract 
 the taxpaying employer's account under section 268.045.  That 
 tax account must be maintained by the person separate and 
 distinct from every other tax account held by the person and 
 identified in a manner prescribed by the commissioner.  The tax 
 account shall, for the duration of the contract, be considered 
 that person's account for all purposes of this chapter.  The 
 workers obtained from the taxpaying employer and any other 
 workers provided by that person to the taxpaying employer must, 
 under section 268.044, be reported on the wage detail report 
 under that tax account, and that person shall pay any taxes due 
 at the tax rate computed for that account under section 268.051, 
 subdivision 2. 

    (b) Any workers of the taxpaying employer who are not 
 covered by the contract under paragraph (a) must be reported by 
 the taxpaying employer as a separate unit on the wage detail 
 report under the tax account assigned under paragraph (a).  
 Taxes and any other amounts due on the wages reported by the 
 taxpaying employer under this paragraph may be paid directly by 
 the taxpaying employer. 

    (c) If the taxpaying employer that contracts with a person 
 under paragraph (a) does not have a tax account at the time of 
 the execution of the contract, an account must be registered for 
 the taxpaying employer under section 268.042 and the new 
 employer tax rate under section 268.051, subdivision 5, must be 
 assigned.  The tax account shall then be assigned to the person 
 as provided for in paragraph (a). 

    (d) A person that contracts with a taxpaying employer under 
 paragraph (a) must, within 30 calendar days of the execution or 
 termination of a contract, notify the commissioner by electronic 
 transmission, in a format prescribed by the commissioner, of 
 that execution or termination.  The taxpaying employer's name, 
 the account number assigned, and any other information required 
 by the commissioner must be provided by that person. 

    (e) Any contract subject to paragraph (a) must specifically 
 inform the taxpaying employer of the assignment of the tax 
 account under this section and the taxpaying employer's 
 obligation under paragraph (b).  If there is a termination of 
 the contract, the tax account shall, as of the date of 
 termination, immediately be assigned to the taxpaying employer.  

    Subd. 2.    Nonprofit and government reimbursable accounts 
 assigned.  (a) Any person that contracts with a nonprofit or 
 government employer that is a reimbursing employer to have that 
 person obtain the nonprofit or government employer's workforce 
 and provide workers to the nonprofit or government employer for 
 a fee, shall, as of the effective date of the contract, be 
 assigned for the duration of the contract the nonprofit or 
 government employer's account under section 268.045.  That 
 reimbursable account must be maintained by the person separate 
 and distinct from every other account held by the person and 
 identified in a manner prescribed by the commissioner.  That 
 reimbursable account shall, for the duration of the contract, be 
 considered that person's account for all purposes of this 
 chapter.  The workers obtained from the nonprofit or government 
 employer and any other workers provided by that person to the 
 nonprofit or government employer must, under section 268.044, be 
 reported on the wage detail report under that reimbursable 
 account, and that person shall pay any reimbursements due. 

    (b) Any workers of the nonprofit or government employer who 
 are not covered by the contract under paragraph (a) must be 
 reported by the nonprofit or government employer as a separate 
 unit on the wage detail report under the reimbursable account 
 assigned under paragraph (a).  Reimbursements and any other 
 amounts due on the wages reported by the nonprofit or government 
 employer under this paragraph may be paid directly by the 
 nonprofit or government employer. 

    (c) If the nonprofit or government employer that contracts 
 with a person under paragraph (a) does not have an account at 
 the time of the execution of the contract, an account must be 
 registered for the nonprofit or government employer under 
 section 268.042.  The reimbursable account shall then be 
 assigned to the person as provided for in paragraph (a). 

    (d) A person that contracts with a nonprofit or government 
 employer under paragraph (a) must, within 30 calendar days of 
 the execution or termination of a contract, notify the 
 commissioner of that execution or termination by electronic 
 transmission, in a format prescribed by the commissioner.  The 
 nonprofit or government employer's name, the account number 
 assigned, and any other information required by the commissioner 
 must be provided by that person. 

    (e) Any contract subject to paragraph (a) must specifically 
 inform the nonprofit or government employer of the assignment of 
 the reimbursable account under this section and the nonprofit or 
 government employer's obligation under paragraph (b).  If there 
 is a termination of the contract, the reimbursable account 
 shall, as of the date of termination, immediately be assigned to 
 the nonprofit or government employer.  

    Subd. 3.    Penalties; application.  (a) Any person that 
 violates the requirements of this section and any taxpaying 
 employer that violates subdivision 1, paragraph (b), or any 
 nonprofit or government employer that violates subdivision 2, 
 paragraph (b), 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. 

    (b) Section 268.051, subdivision 4, does not apply to 
 contracts under this section.  This section shall not limit or 
 prevent the application of section 268.051, subdivision 4, to 
 any other transactions or acquisitions involving the taxpaying 
 employer.  This section shall not limit or prevent the 
 application of section 268.051, subdivision 4a. 

    (c) An assignment of an account upon the execution of a 
 contract under this section and a termination of a contract with 
 the corresponding assignment of the account shall not be 
 considered a separation from employment of any worker covered by 
 the contract.  Nothing under this subdivision shall cause the 
 person to be liable for any amounts past due under this chapter 
 from the taxpaying employer or the nonprofit or government 
 employer. 

    (d) This section applies to, but is not limited to, persons 
 registered under section 79.255, but does not apply to persons 
 that obtain an exemption from registration under section 79.255, 
 subdivision 9. 

    HIST: 2005 c 112 art 1 s 5 

     268.047 Effect on an employer of unemployment benefits 
  paid. 

    Subdivision 1.    General rule.  Unemployment benefits 
 paid to an applicant, including extended, additional, and shared 
 work benefits, shall be used in computing the future tax rate of 
 a taxpaying base period employer or charged to the reimbursable 
 account of a base period nonprofit or government employer that 
 has elected to be liable for reimbursements except as provided 
 in subdivisions 2 and 3.  The amount of unemployment benefits 
 used in computing the future tax rate of taxpaying employers or 
 charged to the reimbursable account of a nonprofit or government 
 employer that has elected to be liable for reimbursements shall 
 be the same percentage of the total amount of unemployment 
 benefits paid as the percentage of wage credits from the 
 employer is of the total amount of wage credits from all the 
 applicant's base period employers. 

    In making computations under this subdivision, the amount 
 of wage credits, if not a whole dollar, shall be computed to the 
 nearest whole dollar. 

    Subd. 2.    Exceptions for all employers.  Unemployment 
 benefits paid shall not be used in computing the future tax rate 
 of a taxpaying base period employer or charged to the 
 reimbursable account of a base period nonprofit or government 
 employer that has elected to be liable for reimbursements when: 

    (1) the applicant was discharged from the employment 
 because of aggravated employment misconduct as determined under 
 section 268.095.  This exception shall apply only to 
 unemployment benefits paid for periods after the applicant's 
 discharge from employment; 

    (2) an applicant's discharge from that employment occurred 
 because a law required removal of the applicant from the 
 position the applicant held; 

    (3) the employer provided regularly scheduled part-time 
 employment to the applicant during the applicant's base period 
 and continues to provide the applicant with regularly scheduled 
 part-time employment during the benefit year of at least 90 
 percent of the part-time employment provided in the base period, 
 and is an involved employer because of the applicant's loss of 
 other employment.  This exception shall terminate effective the 
 first week that the employer fails to meet the benefit year 
 employment requirements.  This exception shall apply to 
 educational institutions without consideration of the period 
 between academic years or terms; 

    (4) the employer is a fire department or firefighting 
 corporation or operator of a life-support transportation 
 service, and continues to provide employment for the applicant 
 as a volunteer firefighter or a volunteer ambulance service 
 personnel during the benefit year on the same basis that 
 employment was provided in the base period.  This exception 
 shall terminate effective the first week that the employer fails 
 to meet the benefit year employment requirements; 

    (5) the applicant's unemployment from this employer was a 
 direct result of the condemnation of property by a governmental 
 agency, a fire, flood, or act of nature, where 25 percent or 
 more of the employees employed at the affected location, 
 including the applicant, became unemployed as a result.  This 
 exception shall not apply where the unemployment was a direct 
 result of the intentional act of the employer or a person acting 
 on behalf of the employer; 

    (6) the unemployment benefits were paid by another state as 
 a result of the transferring of wage credits under a combined 
 wage arrangement provided for in section 268.131; 

    (7) the applicant stopped working because of a labor 
 dispute at the applicant's primary place of employment if the 
 employer was not a party to the labor dispute; 

    (8) the unemployment benefits were determined overpaid 
 unemployment benefits under section 268.18; or 

    (9) the trust fund was reimbursed for the unemployment 
 benefits by the federal government. 

    Subd. 3.    Exceptions for taxpaying employers.  
 Unemployment benefits paid shall not be used in computing the 
 future tax rate of a taxpaying base period employer when: 

    (1) the applicant's wage credits from that employer are 
 less than $500; 

    (2) the applicant quit the employment, unless it was 
 determined under section 268.095, to have been because of a good 
 reason caused by the employer or because the employer notified 
 the applicant of discharge within 30 calendar days.  This 
 exception shall apply only to unemployment benefits paid for 
 periods after the applicant's quitting the employment; or 

    (3) the employer discharged the applicant from employment 
 because of employment misconduct as determined under section 
 268.095.  This exception shall apply only to unemployment 
 benefits paid for periods after the applicant's discharge from 
 employment. 

    Subd. 4.    Limitation on exceptions.  Regardless of 
 subdivisions 2 and 3, an exception under those subdivisions will 
 be limited in accordance with section 268.101, subdivision 2, 
 paragraph (b). 

    Subd. 5.    Notice of unemployment benefits paid.  (a) 
 The commissioner shall notify each employer at least quarterly 
 by mail or electronic transmission of the unemployment benefits 
 paid each applicant that will be used in computing the future 
 tax rate of a taxpaying employer, or that have been charged to 
 the reimbursable account of a nonprofit or government employer 
 that has elected to be liable for reimbursements.  

    (b) A notice under this subdivision shall not be subject to 
 protest or appeal.  The commissioner may at any time upon the 
 commissioner's own motion correct any error that resulted in an 
 incorrect notice under paragraph (a) and issue a corrected 
 notice. 

    HIST: 1997 c 66 s 10,16,79; 1998 c 265 s 10-12; 1999 c 107 s 
 18-21,66; 2000 c 343 s 4; 2001 c 175 s 11; 1Sp2003 c 3 art 2 s 
 20; 2004 c 183 s 23 

*   NOTE:  The amendment to subdivision 5 by Laws 2004, chapter 
*183, section 23, is effective July 1, 2005.  Laws 2004, chapter 
*183, section 23, the effective date.

  268.048 Expired, 1997 c 80 s 3 

  268.05 Renumbered 268.194 

     268.051 Employers taxes. 

    Subdivision 1.    Payments.  (a) Unemployment insurance 
 taxes and any additional assessments, fees, or surcharges shall 
 accrue and become payable by each employer for each calendar 
 year on the taxable wages that the employer paid to employees in 
 covered employment, except for:  

    (1) nonprofit organizations that elect to make 
 reimbursements as provided in section 268.053; and 

    (2) the state of Minnesota and political subdivisions that 
 make reimbursements, unless they elect to pay taxes as provided 
 in section 268.052.  

    Except as allowed under section 268.0511, each employer 
 shall pay taxes quarterly, at the employer's assigned tax rate 
 under subdivision 6, on the taxable wages paid to each 
 employee.  The commissioner shall compute the tax due from the 
 wage detail report required under section 268.044 and notify the 
 employer of the tax due.  The taxes and any additional 
 assessments, fees, or surcharges shall be paid to the trust fund 
 and must be received by the department on or before the last day 
 of the month following the end of the calendar quarter. 

    (b) The tax amount computed, if not a whole dollar, shall 
 be rounded down to the next lower whole dollar. 

    (c) If for any reason the wages on the wage detail report 
 under section 268.044 are adjusted for any quarter, the 
 commissioner shall recompute the taxes due for that quarter and 
 assess the employer for any amount due or credit the employer as 
 appropriate. 

    Subd. 1a.    Payments by electronic payment required.  
 (a) Every employer that reports 500 or more employees in any 
 calendar quarter on the wage detail report required under 
 section 268.044 shall make any payments due under this chapter 
 and section 116L.20 by electronic payment. 

    (b) All third-party processors, paying quarterly taxes on 
 behalf of a client company, shall make any payments due under 
 this chapter and section 116L.20 by electronic payment. 

    (c) Regardless of paragraph (a) or (b), the commissioner 
 shall have discretion to accept payment by other means.  

    Subd. 2.    Computation of tax rates; additional 
 assessments.  (a) For each calendar year the commissioner 
 shall compute the tax rate of each taxpaying employer that 
 qualifies for an experience rating by adding the base tax rate 
 to the employer's experience rating. 

    (b) The base tax rate for the calendar year and any 
 additional assessments under this subdivision shall be 
 determined based upon the amount in the trust fund on March 31 
 of the prior year as a percentage of total wages paid in covered 
 employment.  The base tax rate shall be: 

    (1) one-tenth of one percent if the trust fund is equal to 
 or more than 0.75 percent; 

    (2) two-tenths of one percent if the trust fund is less 
 than 0.75 percent but equal to or more than 0.65 percent; 

    (3) three-tenths of one percent if the trust fund is less 
 than 0.65 percent but equal to or more than 0.55 percent; or 

    (4) four-tenths of one percent if the trust fund is less 
 than 0.55 percent. 

    (c) There shall be a "falling trust fund adjustment" to the 
 base tax rate for the calendar year if the amount in the trust 
 fund on March 31 of the prior year is less than 0.75 percent of 
 total wages paid in covered employment and: 

    (1) the amount in the trust fund on March 31 of the prior 
 year is ten percent or more below the amount in the trust fund 
 on March 31 of the year prior to that; or 

    (2) the amount in the trust fund on March 31 of the prior 
 year is greater than the amount in the trust fund on June 30 of 
 that same year. 

 If a "falling trust fund adjustment" is applicable, then the 
 base tax rate shall be 0.1 percent greater than otherwise 
 provided for under paragraph (b). 

    (d) In addition to the base tax rate under paragraph (b), 
 there shall be an additional assessment for the calendar year on 
 all quarterly unemployment taxes due from every taxpaying 
 employer if the amount in the trust fund on March 31 of the 
 prior year is less than .55 percent of total wages paid in 
 covered employment.  The assessment shall be as follows: 

    (1) a five percent assessment if the trust fund is less 
 than 0.55 percent but equal to or more than 0.45 percent; 

    (2) a ten percent assessment if the trust fund is less than 
 0.45 percent but equal to or more than 0.35 percent; or 

    (3) a 14 percent assessment if the trust fund is less than 
 0.35 percent. 

    (e) For the purposes of this subdivision, the trust fund 
 shall not include any money borrowed from the federal 
 unemployment trust fund pursuant to section 268.194, subdivision 
 6. 

    (f) For the purposes of this subdivision, total wages paid 
 in covered employment shall be those wages paid to all employees 
 in covered employment during the calendar year prior to the 
 March 31 date used in paragraph (b). 

    (g) The commissioner may compute any assessment under this 
 subdivision, and any assessment under subdivision 8, as a 
 percentage of the employer's experience rating and the base tax 
 rate, rounded to the nearest hundredth of a percent. 

    On tax rate notices sent under subdivision 6, any 
 assessments under this subdivision may be combined with any 
 special assessments for interest on federal loans provided for 
 in subdivision 8 into a single combined assessment. 

    Subd. 3.    Computation of a taxpaying employer's 
 experience rating.  (a) On or before each December 15, the 
 commissioner shall compute an experience rating for each 
 taxpaying employer who has been subject to paying unemployment 
 taxes for the 12 calendar months ending on the prior June 30.  
 The experience rating computed shall be applicable for the 
 following calendar year.  

    The experience rating shall be the ratio obtained by 
 dividing 125 percent of the total unemployment benefits required 
 under section 268.047 to be used in computing the employer's tax 
 rate during the 48 calendar months ending on the prior June 30, 
 by the employer's total taxable payroll for that same period. 

    (b) The experience rating shall be computed to the nearest 
 one-hundredth of a percent, to a maximum of 8.90 percent.  

    Subd. 4.    Experience rating history transfer.  (a) 
 When: 

    (1) a taxpaying employer acquires all of the organization, 
 trade or business, or workforce of another taxpaying employer; 
 and 

    (2) there is 25 percent or more common ownership or there 
 is substantially common management or control between the 
 predecessor and successor, the experience rating history of the 
 predecessor employer shall be transferred as of the date of 
 acquisition to the successor employer. 

    (b) When: 

    (1) a taxpaying employer acquires a portion, but less than 
 all, of the organization, trade or business, or workforce of 
 another taxpaying employer; and 

    (2) there is 25 percent or more common ownership or there 
 is substantially common management or control between the 
 predecessor and successor, the successor employer shall acquire, 
 as of the date of acquisition, the experience rating history 
 attributable to the portion it acquired, and the predecessor 
 employer shall retain the experience rating history attributable 
 to the portion that it has retained.  If the commissioner 
 determines that sufficient information is not available to 
 substantiate that a distinct severable portion was acquired and 
 to assign the appropriate distinct severable portion of the 
 experience rating history, the commissioner shall assign the 
 successor employer that percentage of the predecessor employer's 
 experience rating history equal to that percentage of the 
 employment positions it has obtained, and the predecessor 
 employer shall retain that percentage of the experience rating 
 history equal to the percentage of the employment positions it 
 has retained. 

    (c) The term "common ownership" for purposes of this 
 subdivision includes ownership by a spouse, parent, grandparent, 
 child, grandchild, brother, sister, aunt, uncle, niece, nephew, 
 or first cousin, by birth or by marriage. 

    (d) Each successor employer that is subject to paragraph 
 (a) or (b) must notify the commissioner of the acquisition by 
 electronic transmission, in a format prescribed by the 
 commissioner, within 30 calendar days of the date of 
 acquisition.  Any successor employer that fails to notify the 
 commissioner is subject to the penalties under section 268.184, 
 subdivision 1a, if the successor's experience rating was lower 
 than the predecessor's experience rating at the time of the 
 acquisition.  Penalties shall be credited to the administration 
 account to be used to ensure integrity in the unemployment 
 insurance program. 

    (e) If the successor employer under paragraphs (a) and (b) 
 had an experience rating at the time of the acquisition, the 
 transferred experience rating history of the predecessor shall 
 be combined with the successor's experience rating history, as 
 of the date of acquisition, for purposes of recomputing a tax 
 rate. 

    (f) If there has been a transfer of an experience rating 
 history under paragraph (a) or (b), employment with a 
 predecessor employer shall not be considered to have been 
 terminated if similar employment is offered by the successor 
 employer and accepted by the employee. 

    (g) The commissioner, upon notification of an employer, or 
 upon the commissioner's own motion if the employer fails to 
 provide the required notification, shall determine if an 
 employer is a successor within the meaning of this subdivision.  
 The commissioner shall, after determining the issue of 
 succession or nonsuccession, recompute the tax rate under 
 subdivision 6 of all employers affected.  The commissioner shall 
 send the recomputed tax rate to all affected employers by mail 
 or electronic transmission.  Any affected employer may protest 
 the recomputed tax rate in accordance with the procedures in 
 subdivision 6, paragraph (c). 

    (h) The "experience rating history" for purposes of this 
 subdivision and subdivision 4a means those factors set out in 
 subdivision 3, paragraph (b), that make up an experience rating. 

    For purposes of this chapter, an "acquisition" means 
 anything that results in the obtaining by the successor 
 employer, in any way or manner, of the organization, trade or 
 business, or workforce of the predecessor employer. 

    A "distinct severable portion" in paragraph (b) means a 
 location or unit separately identifiable within the employer's 
 wage detail report under section 268.044. 

    (i) Regardless of the ownership, management, or control 
 requirements of paragraph (a), if there is an acquisition or 
 merger of a publicly held corporation by or with another 
 publicly held corporation the experience rating histories of the 
 corporations shall be combined as of the date of acquisition or 
 merger for the purpose of recomputing a tax rate. 

    Subd. 4a.    Actions that avoid taxes.  (a) If the 
 commissioner determines that any action was done, in whole or in 
 part, to avoid: 

    (1) an experience rating history; 

    (2) the transfer of an experience rating history; or 

    (3) the assignment of a tax rate for new employers under 
 subdivision 5, paragraph (a) or (b), the commissioner, to insure 
 that the trust fund receives all the taxes that would have been 
 received had the action not occurred, may, effective the date of 
 the action, transfer all or part of an experience rating history 
 and recompute the tax rate or assign the appropriate new 
 employer tax rate. 

    (b) This subdivision shall apply to any action between 
 persons regardless of whether there is any commonality of 
 ownership, management, or control between the persons.  The 
 authority granted to the commissioner under this subdivision is 
 in addition to any other authority granted to the commissioner. 

    Subd. 5.    Tax rate for new employers.  (a) Each new 
 taxpaying employer that does not qualify for an experience 
 rating under subdivision 3, except new employers in a high 
 experience rating industry, shall be assigned, for a calendar 
 year, a tax rate the higher of (1) one percent, or (2) the tax 
 rate computed, to the nearest one-hundredth of a percent, by 
 dividing the total amount of unemployment benefits paid all 
 applicants during the 48 calendar months ending on June 30 of 
 the prior calendar year by the total taxable wages of all 
 taxpaying employers during the same period, plus the applicable 
 base tax rate and any additional assessments under subdivision 
 2, paragraph (d).  

    (b) Each new taxpaying employer in a high experience rating 
 industry that does not qualify for an experience rating under 
 subdivision 3, shall be assigned, for a calendar year, a tax 
 rate of 8.00 percent, plus the applicable base tax rate and any 
 additional assessments under subdivision 2, paragraph (d).  

    An employer is considered to be in a high experience rating 
 industry if: 

    (1) the employer is engaged in residential, commercial, or 
 industrial construction, including general contractors; 

    (2) the employer is engaged in sand, gravel, or limestone 
 mining; 

    (3) the employer is engaged in the manufacturing of 
 concrete, concrete products, or asphalt; or 

    (4) the employer is engaged in road building, repair, or 
 resurfacing, including bridge and tunnels and residential and 
 commercial driveways and parking lots.  

    (c) The commissioner shall send to the new employer, by 
 mail or electronic transmission, notice of the tax rate 
 assigned.  An employer may protest the assignment of a tax rate 
 in accordance with the procedures in subdivision 6, paragraph 
 (c). 

    Subd. 6.    Notice of tax rate.  (a) On or before each 
 December 15, the commissioner shall notify each employer by mail 
 or electronic transmission of the employer's tax rate, along 
 with any additional assessments, fees, or surcharges, for the 
 following calendar year.  The notice shall contain the base tax 
 rate and the factors used in determining the employer's 
 experience rating.  Unless a protest of the tax rate is made, 
 the computed tax rate shall be final, except for fraud or 
 recomputation required under subdivision 4 or 4a, and shall be 
 the rate at which taxes shall be paid.  A recomputed tax rate 
 under subdivision 4 or 4a shall be the rate applicable for the 
 quarter that includes the date of acquisition and any quarter 
 thereafter during the calendar year in which the acquisition 
 occurred.  The tax rate shall not be subject to collateral 
 attack by way of claim for a credit adjustment or refund, or 
 otherwise.  

    (b) If the legislature, subsequent to the sending of the 
 tax rate, changes any of the factors used to determine the rate, 
 a new tax rate based on the new factors shall be computed and 
 sent to the employer.  

    (c) A review of an employer's tax rate may be obtained by 
 the employer filing a protest within 30 calendar days from the 
 date the tax rate notice was sent to the employer.  Upon receipt 
 of the protest, the commissioner shall review the tax rate to 
 determine whether or not there has been any error in computation 
 or assignment of the tax rate.  The commissioner shall either 
 affirm or make a redetermination of the rate and a notice of the 
 affirmation or redetermination shall be sent to the employer by 
 mail or electronic transmission.  The affirmation or 
 redetermination shall be final unless the employer files an 
 appeal within 30 calendar days after the date the affirmation or 
 redetermination was sent.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105.  

    (d) The commissioner may at any time upon the 
 commissioner's own motion correct any error in the computation 
 or the assignment of an employer's tax rate.  

    Subd. 7.    Tax rate buydown.  (a) Any taxpaying 
 employer who has been assigned a tax rate based upon an 
 experience rating, and has no amounts past due under this 
 chapter, may, upon the voluntary payment of an amount equivalent 
 to any portion or all of the unemployment benefits used in 
 computing the experience rating plus a surcharge of 25 percent, 
 obtain a cancellation of unemployment benefits used equal to the 
 payment made, less the surcharge.  Upon the payment, the 
 commissioner shall compute a new experience rating for the 
 employer, and compute a new tax rate.  

    (b) Voluntary payments may be made only by electronic 
 payment and must be received within 120 calendar days from the 
 beginning of the calendar year for which the tax rate is 
 effective. 

    Subd. 8.    Special assessment for interest on federal 
 loan.  (a) If on October 31 of any year, the commissioner, in 
 consultation with the commissioner of finance, determines that 
 an interest payment will be due during the following calendar 
 year on any loan from the federal unemployment trust fund under 
 section 268.194, subdivision 6, a special assessment on 
 taxpaying employers will be in effect for the following calendar 
 year.  The legislature authorizes the commissioner, in 
 consultation with the commissioner of finance, to determine the 
 appropriate level of the assessment, from two percent to eight 
 percent of the quarterly unemployment taxes due, that will be 
 necessary to pay the interest due on the loan. 

    (b) The special assessment shall be placed into a special 
 account from which the commissioner shall pay any interest that 
 has accrued on any loan from the federal unemployment trust fund 
 provided for under section 268.194, subdivision 6.  If, at the 
 end of each calendar quarter, the commissioner, in consultation 
 with the commissioner of finance, determines that the balance in 
 this special account, including interest earned on the special 
 account, is more than is necessary to pay the interest which has 
 accrued on any loan as of that date, or will accrue over the 
 following calendar quarter, the commissioner shall immediately 
 pay to the trust fund the amount in excess of that necessary to 
 pay the interest on any loan. 

    Subd. 9.    Assessments, fees, and surcharges; treatment. 
  Any assessment, fee, or surcharge imposed under the Minnesota 
 Unemployment Insurance Law shall be treated the same as, and 
 considered as, a tax.  Any assessment, fee, or surcharge shall 
 be subject to the same collection procedures that apply to past 
 due taxes. 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 11-15,17,18,20,21,79; 1998 c 265 s 13; 1999 c 107 s 23-28,66; 
 2000 c 343 s 4; 2001 c 175 s 12-15; 2002 c 380 art 1 s 1; 
 1Sp2003 c 3 art 1 s 1-6; art 2 s 20; 2004 c 183 s 24-30; 2005 c 
 112 art 1 s 6-9; art 2 s 11 

*   NOTE:  The amendments to subdivisions 1, 1a, 3, 4, 5, and 7 
*by Laws 2004, chapter 183, sections 24 to 28 and 30, are 
*effective July 1, 2005.  Laws 2004, chapter 183, sections 24 to 
*28 and 30, the effective dates.

     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.

     268.052 Payment to trust fund by state and political 
  subdivisions. 

    Subdivision 1.    Payments.  In lieu of taxes payable on 
 a quarterly basis, the state of Minnesota or its political 
 subdivisions shall reimburse the trust fund the amount of 
 unemployment benefits charged to its reimbursable account under 
 section 268.047.  Reimbursements in the amount of unemployment 
 benefits charged to the reimbursable account during a calendar 
 quarter must be received by the department on or before the last 
 day of the month following the month that the notice of 
 unemployment benefits paid is sent pursuant to section 268.047, 
 subdivision 5.  Past due reimbursements shall be subject to the 
 same interest charges and collection procedures that apply to 
 past due taxes. 

    Subd. 2.    Election by state or political subdivision to 
 be a taxpaying employer.  (a) The state or political 
 subdivision may elect to be a taxpaying employer for any 
 calendar year if a notice of election is filed within 30 
 calendar days following January 1 of that calendar year.  Upon 
 election, the state or political subdivision shall be assigned 
 the new employer tax rate under section 268.051, subdivision 5, 
 for the calendar year of the election and until it qualifies for 
 an experience rating under section 268.051, subdivision 3. 

    (b) An election shall be for a minimum period of two 
 calendar years following the effective date of the election and 
 continue unless a notice terminating the election is filed not 
 later than 30 calendar days before the beginning of the calendar 
 year.  The termination shall be effective at the beginning of 
 the next calendar year.  Upon election, the commissioner shall 
 establish a reimbursable account for the state or political 
 subdivision.  A termination of election shall be allowed only if 
 the state or political subdivision has, since the beginning of 
 the experience rating period under section 268.051, subdivision 
 3, paid taxes equal to or more than 125 percent of the 
 unemployment benefits used in computing the experience rating.  
 In addition, any unemployment benefits paid after the experience 
 rating period shall be transferred to the new reimbursable 
 account of the state or political subdivision.  If the amount of 
 taxes paid since the beginning of the experience rating period 
 exceeds 125 percent of the amount of unemployment benefits paid 
 during the experience rating period, that amount in excess shall 
 be applied against any unemployment benefits paid after the 
 experience rating period. 

    (c) The method of payments to the trust fund under 
 subdivisions 3 and 4 shall apply to all taxes paid by or due 
 from the state or political subdivision that elects to be 
 taxpaying employers under this subdivision. 

    (d) A notice of election or a notice terminating election 
 shall be filed by electronic transmission in a format prescribed 
 by the commissioner.  

    Subd. 3.    Method of payment by state.  To discharge 
 its liability, the state and its wholly owned instrumentalities 
 shall pay the trust fund as follows: 

    (1) Every self-sustaining department, institution and 
 wholly owned instrumentality shall pay the trust fund in 
 accordance with subdivision 1.  For the purposes of this clause 
 a "self-sustaining department, institution or wholly owned 
 instrumentality" is one where the dedicated income and revenue 
 substantially offsets its cost of operation. 

    (2) Every partially self-sustaining department, institution 
 and wholly owned instrumentality shall pay the trust fund that 
 same proportion of the amount that has been charged to its 
 employer account as the proportion of the total of its income 
 and revenue is to its annual cost of operation. 

    (3) Every department, institution or wholly owned 
 instrumentality that is not self-sustaining shall pay the trust 
 fund to the extent funds are available from appropriated funds. 

    (4) The departments, institutions and wholly owned 
 instrumentalities, including the University of Minnesota, that 
 have money available shall pay the trust fund in accordance with 
 subdivision 1.  If an applicant was paid during the base period 
 from a special account provided by law, the payment to the trust 
 fund shall be made from the special account with the approval of 
 the Department of Administration and the amounts are hereby 
 appropriated. 

    (5) For those departments, institutions and wholly owned 
 instrumentalities that cannot pay the trust fund, the 
 commissioner shall certify on November 1 of each calendar year 
 to the commissioner of finance the unpaid balances.  Upon 
 receipt of the certification, the commissioner of finance shall 
 include the unpaid balances in the biennial budget submitted to 
 the legislature. 

    Subd. 4.    Method of payment by political subdivision.  
 A political subdivision or instrumentality thereof is authorized 
 and directed to pay its liabilities by money collected from 
 taxes or other revenues.  Every political subdivision authorized 
 to levy taxes except school districts may include in its tax 
 levy the amount necessary to pay its liabilities.  School 
 districts may levy according to section 126C.43, subdivision 2.  
 If the taxes authorized to be levied cause the total amount of 
 taxes levied to exceed any limitation upon the power of a 
 political subdivision to levy taxes, the political subdivision 
 may levy taxes in excess of the limitations in the amounts 
 necessary to meet its liability.  The expenditures authorized 
 shall not be included in computing the cost of government as 
 defined in any home rule charter.  The governing body of a 
 municipality, for the purpose of meeting its liabilities, in the 
 event of a deficit, may issue its obligations payable in not 
 more than two years, in an amount that may cause its 
 indebtedness to exceed any statutory or charter limitations, 
 without an election, and may levy taxes in the manner provided 
 in section 475.61. 

    Subd. 5.    Considered an election.  If the state of 
 Minnesota or its political subdivisions choose not to be a 
 taxpaying employer under subdivision 2, the state or its 
 political subdivision shall be considered, for purposes of the 
 Minnesota unemployment insurance program, to have elected to be 
 liable for reimbursements under subdivision 1. 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 22-24,27,79,80; 1999 c 107 s 29,66; 2000 c 343 s 4; 2001 c 175 
 s 16-18; 2002 c 379 art 1 s 61; 1Sp2003 c 3 art 2 s 5,20; 
 1Sp2003 c 9 art 5 s 27,28; 2004 c 183 s 32,33; 2005 c 112 art 2 
 s 12 

*   NOTE:  The amendments to subdivisions 1 and 2 by Laws 2004, 
*chapter 183, sections 32 and 33, are effective July 1, 2005.  
*Laws 2004, chapter 183, sections 32 and 33, the effective dates.

     268.0525 Indian tribes. 

    (a) An Indian tribe, as defined under United States Code, 
 title 25, section 450b(e) of the Indian Self-Determination and 
 Education Assistance Act, and any subdivision, subsidiary, or 
 business enterprise owned by the Indian tribe, shall be treated 
 the same as the state of Minnesota, or a political subdivision 
 of the state, for all purposes of the Minnesota Unemployment 
 Insurance Law. 

    (b) The Indian tribe may make separate elections under 
 section 268.052, subdivision 2, for itself and each subdivision, 
 subsidiary, or business enterprise wholly owned by the Indian 
 tribe. 

    (c) If an Indian tribe, subdivision, subsidiary, or 
 business enterprise wholly owned by the tribe, which has elected 
 to be liable for reimbursements, fails to make the required 
 payments within 90 days of the notice of delinquency, the 
 commissioner shall terminate the election to make reimbursements 
 as of the beginning of the next calendar year, unless all past 
 due reimbursements, and any interest and penalties, have been 
 paid before the beginning of the next calendar year. 

    An Indian tribe, subdivision, subsidiary, or business 
 enterprise wholly owned by the tribe that has its election 
 terminated under this paragraph shall become a taxpaying 
 employer and assigned the new employer tax rate under section 
 268.051, subdivision 5, until the tribe, subdivision, 
 subsidiary, or business enterprise wholly owned by the Indian 
 tribe qualifies for an experience rating under section 268.051, 
 subdivision 3. 

    HIST: 2001 c 175 s 19; 1Sp2003 c 3 art 2 s 20 

     268.053 Payment to trust fund by nonprofit organizations.

    Subdivision 1.    Election.  (a) Any nonprofit 
 organization that has employees in covered employment shall pay 
 taxes on a quarterly basis pursuant to section 268.051 unless it 
 elects to make reimbursements to the trust fund the amount of 
 unemployment benefits charged to its reimbursable account under 
 section 268.047. 

    The organization may elect to make reimbursements for a 
 period of not less than two calendar years beginning with the 
 date that the organization was determined to be an employer with 
 covered employment by filing a notice of election not later than 
 30 calendar days after the date of the determination. 

    (b) Any nonprofit organization that makes an election will 
 continue to be liable for reimbursements until it files a notice 
 terminating its election not later than 30 calendar days before 
 the beginning of the calendar year the termination is to be 
 effective.  

    (c) A nonprofit organization that has been making 
 reimbursements that files a notice of termination of election 
 shall be assigned the new employer tax rate under section 
 268.051, subdivision 5, for the calendar year of the termination 
 of election and until it qualifies for an experience rating 
 under section 268.051, subdivision 3. 

    (d) Any nonprofit organization that has been paying taxes 
 may elect to make reimbursements by filing no less than 30 
 calendar days before January 1 of any calendar year a notice of 
 election.  Upon election, the commissioner shall establish a 
 reimbursable account for the nonprofit organization.  An 
 election shall be allowed only if the nonprofit organization 
 has, since the beginning of the experience rating period under 
 section 268.051, subdivision 3, paid taxes equal to or more than 
 125 percent of the unemployment benefits used in computing the 
 experience rating.  In addition, any unemployment benefits paid 
 after the experience rating period shall be transferred to the 
 new reimbursable account of the nonprofit organization.  If the 
 amount of taxes paid since the beginning of the experience 
 rating period exceeds 125 percent of the amount of unemployment 
 benefits paid during the experience rating period, that amount 
 in excess shall be applied against any unemployment benefits 
 paid after the experience rating period.  The election shall not 
 be terminable by the organization for that and the next calendar 
 year. 

    (e) The commissioner may for good cause extend the period 
 that a notice of election, or a notice of termination, must be 
 filed and may permit an election to be retroactive. 

    (f) A notice of election or notice terminating election 
 shall be filed by electronic transmission in a format prescribed 
 by the commissioner. 

    Subd. 2.    Determination, protest, and appeal.  The 
 commissioner shall notify each nonprofit organization by mail or 
 electronic transmission of any determination of its status as an 
 employer with covered employment and of the effective date of 
 any election or termination of election.  The determinations 
 shall be final unless a protest is filed within 30 calendar days 
 after sending of the determination.  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 nonprofit organization, by mail or electronic 
 transmission, an affirmation or redetermination.  The 
 affirmation or redetermination shall be final unless an appeal 
 is filed within 30 calendar days of sending the affirmation or 
 redetermination.  Proceedings on the appeal shall be conducted 
 in accordance with section 268.105. 

    Subd. 3.    Payments.  (a) Reimbursements, in the amount 
 of unemployment benefits charged to the reimbursable account, 
 during a calendar quarter, must be received by the department on 
 or before the last day of the month following the month that the 
 notice of unemployment benefits paid is sent pursuant to section 
 268.047, subdivision 5.  

    (b) Past due reimbursements shall be subject to the same 
 interest charges and collection procedures that apply to past 
 due taxes. 

    (c) If any nonprofit organization is delinquent in making 
 reimbursements, the commissioner may terminate the 
 organization's election to make reimbursements as of the 
 beginning of the next calendar year, and the termination shall 
 be effective for that and the following calendar year.  A 
 nonprofit organization that has its election terminated under 
 this paragraph shall be assigned the new employer tax rate under 
 section 268.051, subdivision 5, until the organization qualifies 
 for an experience rating under section 268.051, subdivision 3. 

    Subd. 4.    Application.  For purposes of this section, 
 a nonprofit organization is an organization, or group of 
 organizations, described in United States Code, title 26, 
 section 501(c)(3) of the Internal Revenue Code that is exempt 
 from income tax under section 501(a). 

    Subd. 5.    Compromise.  The compromise authority set 
 out in section 268.067 applies to this section. 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 25,79,80; 1999 c 107 s 30; 2000 c 343 s 2-4; 2001 c 175 s 
 20,21; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 34-36; 2005 c 112 
 art 2 s 13 

*   NOTE:  The amendments to subdivisions 1, 2, and 3, by Laws 
*2004, chapter 183, sections 34 to 36, are effective July 1, 
*2005.  Laws 2004, chapter 183, sections 34 to 36, the effective 
*dates.

  268.054 Repealed, 1998 c 265 s 46 

     268.057 Collection of taxes. 

    Subdivision 1.    Amount computed presumed correct.  Any 
 amount due from an employer, as computed by the commissioner, 
 shall be presumed to be correctly determined and assessed, and 
 the burden shall be upon the employer to show its 
 incorrectness.  A statement by the commissioner of the amount 
 due shall be admissible in evidence in any court or 
 administrative proceeding and shall be prima facie evidence of 
 the facts in the statement. 

    Subd. 2.    Priority of payments.  (a) Any payment 
 received from a taxpaying employer shall be applied in the 
 following order: 

    (1) unemployment insurance taxes; then 

    (2) special assessment for interest on any federal loan; 
 then 

    (3) workforce development fee; then 

    (4) interest on past due taxes; then 

    (5) penalties, late fees, administrative service fees, and 
 costs. 

    (b) Paragraph (a) shall be the priority used for all 
 payments received from a taxpaying employer, regardless of how 
 the employer may designate the payment to be applied, except 
 when: 

    (1) there is an outstanding lien and the employer 
 designates that the payment made should be applied to satisfy 
 the lien; 

    (2) the payment is for back pay withheld from an applicant 
 pursuant to section 268.085, subdivision 6, paragraph (b); 

    (3) the payment is specifically designated by the employer 
 to be applied to an outstanding overpayment of unemployment 
 benefits of an applicant; 

    (4) a court or administrative order directs that the 
 payment be applied to a specific obligation; 

    (5) a preexisting payment plan provides for the application 
 of payment; or 

    (6) the commissioner, under the compromise authority of 
 section 268.067, agrees to apply the payment to a different 
 priority. 

    Subd. 3.    Estimating the tax due.  Only if an employer 
 fails to make all necessary records available for an audit 
 pursuant to section 268.186, paragraph (b), and the commissioner 
 has reason to believe the employer has not reported all the 
 required wages on the quarterly wage detail reports under 
 section 268.044, may the commissioner then estimate the amount 
 of tax due and assess the employer the estimated amount due. 

    Subd. 4.    Costs.  Any person that fails to pay any 
 amount when due under this chapter is liable for any filing 
 fees, recording fees, sheriff fees, costs incurred by referral 
 to any public or private collection agency, or litigation costs, 
 including attorney fees, incurred in the collection of the 
 amounts due.  

    If any tendered payment of any amount due, is not honored 
 when presented to a financial institution for payment, a fee of 
 $25 shall be assessed.  

    Costs and fees collected under this subdivision shall be 
 credited to the administration account to be used by the 
 commissioner to ensure integrity in the administration of the 
 unemployment insurance program. 

    Subd. 5.    Interest on amounts past due.  If any 
 amounts due from an employer under this chapter or section 
 116L.20, except late fees under section 268.044, are not 
 received on the date due the unpaid balance shall bear interest 
 at the rate of one and one-half percent per month or any part 
 thereof.  Interest assessed, if not a whole dollar amount, shall 
 be rounded down to the next lower whole dollar.  Interest 
 collected shall be credited to the contingent account.  Interest 
 may be compromised under section 268.067. 

    Subd. 6.    Interest on judgments.  Regardless of 
 section 549.09, if judgment is entered upon any past due amounts 
 from an employer under this chapter or section 116L.20, the 
 unpaid judgment shall bear interest at the rate specified in 
 subdivision 5 until the date of payment.  

    Subd. 7.    Credit adjustments, refunds.  (a) If an 
 employer makes an application for a credit adjustment of any 
 amount paid under this chapter or section 116L.20 within four 
 years of the date that the payment was due, in a manner and 
 format prescribed by the commissioner, and the commissioner 
 determines that the payment or any portion was erroneous, the 
 commissioner shall make an adjustment and issue a credit without 
 interest.  If a credit cannot be used, the commissioner shall 
 refund, without interest, the amount erroneously paid.  The 
 commissioner, on the commissioner's own motion, may make a 
 credit adjustment or refund under this subdivision. 

    Any refund returned to the commissioner shall be considered 
 unclaimed property under chapter 345. 

    (b) If a credit adjustment or refund is denied in whole or 
 in part, a notice of denial shall be sent to the employer by 
 mail or electronic transmission.  Within 30 calendar days after 
 sending of the notice of denial, the employer may protest. 

    Upon receipt of a timely protest, the commissioner shall 
 review the denial and either affirm the denial or redetermine 
 the credit adjustment or refund.  The affirmation of denial or 
 redetermination of the credit adjustment or refund, sent by mail 
 or electronic transmission, shall be final unless an employer 
 files an appeal within 30 calendar days after sending.  
 Proceedings on the appeal shall be conducted in accordance with 
 section 268.105. 

    Subd. 8. Repealed, 1999 c 107 s 67 

    Subd. 9. Repealed, 1999 c 107 s 67 

    Subd. 10.    Priorities under legal dissolutions or 
 distributions.  In the event of any distribution of an 
 employer's assets pursuant to an order of any court, including 
 any receivership, assignment for benefit of creditors, 
 adjudicated insolvency, or similar proceeding, taxes then or 
 thereafter due shall be paid in full prior to all other claims 
 except claims for wages of not more than $1,000 per former 
 employee, earned within six months of the commencement of the 
 proceedings.  In the event of an employer's adjudication in 
 bankruptcy under federal law, taxes then or thereafter due shall 
 be entitled to the priority provided in that law for taxes due 
 any state. 

    HIST: Ex1936 c 2 s 14; 1941 c 554 s 13; 1943 c 650 s 9; 1945 c 
 376 s 13; 1949 c 605 s 12,13; 1951 c 55 s 1; 1953 c 97 s 17; 
 1969 c 9 s 65; 1969 c 567 s 3; 1969 c 854 s 13; 1973 c 254 s 3; 
 1973 c 720 s 73 subds 2,3; 1975 c 108 s 1; 1975 c 302 s 3,4; 
 1975 c 336 s 22,23; 1977 c 430 s 25 subd 1; 1978 c 618 s 2; 1978 
 c 674 s 60; 1980 c 508 s 11-13; 3Sp1981 c 2 art 1 s 33; 1Sp1982 
 c 1 s 34,35; 1983 c 372 s 39; 1985 c 248 s 70; 1Sp1985 c 14 art 
 9 s 75; 1986 c 444; 1987 c 362 s 26; 1987 c 385 s 28-30; 1989 c 
 65 s 12; 1989 c 209 art 2 s 1; 1993 c 67 s 11; 1994 c 483 s 1; 
 1995 c 54 s 13-15; 1996 c 417 s 24,31; 1997 c 66 s 66-69,79,80; 
 1998 c 265 s 14-17,44; 1999 c 107 s 31,32,66; 2000 c 343 s 4; 
 1Sp2003 c 3 art 2 s 6,20; 2004 c 183 s 37; 2005 c 112 art 2 s 14 

*   NOTE:  The amendment to this section by Laws 2004, chapter 
*183, section 37, is effective July 1, 2005.  Laws 2004, chapter 
*183, section 37, the effective date. 

*   NOTE:  The amendment to subdivision 5 by Laws 2004, chapter 
*183, section 37, does not apply to late tax report penalties 
*issued prior to July 1, 2005.  Laws 2004, chapter 183, section 
*37, the effective date.

     268.058 Lien, levy, setoff, and civil action. 

    Subdivision 1.    Lien.  (a) Any amount due under this 
 chapter or section 116L.20, from an applicant or an employer, 
 shall become a lien upon all the property, within this state, 
 both real and personal, of the person liable, from the date of 
 assessment.  The term "date of assessment" means the date the 
 obligation was due. 

    (b) The lien is not enforceable against any purchaser, 
 mortgagee, pledgee, holder of a Uniform Commercial Code security 
 interest, mechanic's lien, or judgment lien creditor, until a 
 notice of lien has been filed with the county recorder of the 
 county where the property is situated, or in the case of 
 personal property belonging to a nonresident person in the 
 Office of the Secretary of State.  When the notice of lien is 
 filed with the county recorder, the fee for filing and indexing 
 shall be as provided in sections 272.483 and 272.484.  

    (c) Notices of liens, lien renewals, and lien releases, in 
 a form prescribed by the commissioner, may be filed with the 
 county recorder or the secretary of state by mail, personal 
 delivery, or by electronic transmission into the computerized 
 filing system of the secretary of state.  The secretary of state 
 shall, on any notice filed with that office, transmit the notice 
 electronically to the appropriate county recorder.  The filing 
 officer, whether the county recorder or the secretary of state, 
 shall endorse and index a printout of the notice as if the 
 notice had been mailed or delivered.  

    (d) County recorders and the secretary of state shall enter 
 information on lien notices, renewals, and releases into the 
 central database of the secretary of state.  For notices filed 
 electronically with the county recorders, the date and time of 
 receipt of the notice and county recorder's file number, and for 
 notices filed electronically with the secretary of state, the 
 secretary of state's recording information, must be entered into 
 the central database before the close of the working day 
 following the day of the original data entry by the commissioner.

    (e) The lien imposed on personal property, even though 
 properly filed, is not enforceable against a purchaser of 
 tangible personal property purchased at retail or personal 
 property listed as exempt in sections 550.37, 550.38, and 550.39.

    (f) A notice of lien filed has priority over any security 
 interest arising under chapter 336, article 9, that is perfected 
 prior in time to the lien imposed by this subdivision, but only 
 if:  

    (1) the perfected security interest secures property not in 
 existence at the time the notice of lien is filed; and 

    (2) the property comes into existence after the 45th 
 calendar day following the day the notice of lien is filed, or 
 after the secured party has actual notice or knowledge of the 
 lien filing, whichever is earlier. 

    (g) The lien shall be enforceable from the time the lien 
 arises and for ten years from the date of filing the notice of 
 lien.  A notice of lien may be renewed before expiration for an 
 additional ten years.  

    (h) The lien shall be enforceable by levy under subdivision 
 2 or by judgment lien foreclosure under chapter 550.  

    (i) The lien may be imposed upon property defined as 
 homestead property in chapter 510 but may be enforced only upon 
 the sale, transfer, or conveyance of the homestead property. 

    (j) The commissioner may sell and assign to a third party 
 the commissioner's right of redemption in specific real property 
 for liens filed under this subdivision.  The assignee shall be 
 limited to the same rights of redemption as the commissioner, 
 except that in a bankruptcy proceeding, the assignee does not 
 obtain the commissioner's priority.  Any proceeds from the sale 
 of the right of redemption shall be credited to the contingent 
 account.  

    Subd. 2.    Levy.  (a) If any amount due under this 
 chapter or section 116L.20, from an applicant or an employer, is 
 not paid when due, the amount may be collected by the 
 commissioner by direct levy upon all property and rights of 
 property of the person liable for the amount due except that 
 exempt from execution under section 550.37.  The term "levy" 
 includes the power of distraint and seizure by any means.  

    (b) In addition to a direct levy, the commissioner may 
 issue a warrant to the sheriff of any county who shall proceed 
 within 60 calendar days to levy upon the property or rights to 
 property of the delinquent person within the county, except that 
 exempt under section 550.37.  The sheriff shall sell that 
 property necessary to satisfy the total amount due, together 
 with the commissioner's and sheriff's costs.  The sales shall be 
 governed by the law applicable to sales of like property on 
 execution of a judgment.  

    (c) Notice and demand for payment of the total amount due 
 shall be mailed to the delinquent person at least ten calendar 
 days prior to action being taken under paragraphs (a) and (b). 

    (d) If the commissioner has reason to believe that 
 collection of the amount due is in jeopardy, notice and demand 
 for immediate payment may be made.  If the total amount due is 
 not paid, the commissioner may proceed to collect by direct levy 
 or issue a warrant without regard to the ten calendar day period.

    (e) In executing the levy, the commissioner shall have all 
 of the powers provided in chapter 550 or any other law that 
 provides for execution against property in this state.  The sale 
 of property levied upon and the time and manner of redemption 
 shall be as provided in chapter 550.  The seal of the court 
 shall not be required.  The levy may be made whether or not the 
 commissioner has commenced a legal action for collection. 

    (f) Where any assessment has been made by the commissioner, 
 the property seized for collection of the total amount due shall 
 not be sold until any determination of liability has become 
 final.  No sale shall be made unless a portion of the amount due 
 remains unpaid for a period of more than 30 calendar days after 
 the determination of liability becomes final.  Seized property 
 may be sold at any time if:  

    (1) the delinquent person consents in writing to the sale; 
 or 

    (2) the commissioner determines that the property is 
 perishable or may become greatly reduced in price or value by 
 keeping, or that the property cannot be kept without great 
 expense.  

    (g) Where a levy has been made to collect the amount due 
 and the property seized is properly included in a formal 
 proceeding commenced under sections 524.3-401 to 524.3-505 and 
 maintained under full supervision of the court, the property 
 shall not be sold until the probate proceedings are completed or 
 until the court orders.  

    (h) The property seized shall be returned if the owner: 

    (1) gives a surety bond equal to the appraised value of the 
 owner's interest in the property, as determined by the 
 commissioner, or 

    (2) deposits with the commissioner security in a form and 
 amount the commissioner considers necessary to insure payment of 
 the liability. 

    (i) If a levy or sale would irreparably injure rights in 
 property that the court determines superior to rights of the 
 state, the court may grant an injunction to prohibit the 
 enforcement of the levy or to prohibit the sale. 

    (j) Any person who fails or refuses to surrender without 
 reasonable cause any property or rights to property subject to 
 levy shall be personally liable in an amount equal to the value 
 of the property or rights not so surrendered, but not exceeding 
 the amount due.  

    (k) If the commissioner has seized the property of any 
 individual, that individual may, upon giving 48 hours notice to 
 the commissioner and to the court, bring a claim for equitable 
 relief before the district court for the release of the property 
 upon terms and conditions the court considers equitable. 

    (l) Any person in control or possession of property or 
 rights to property upon which a levy has been made who 
 surrenders the property or rights to property, or who pays the 
 amount due shall be discharged from any obligation or liability 
 to the person liable for the amount due with respect to the 
 property or rights to property.  

    (m) The notice of any levy may be served personally or by 
 mail. 

    (n) The commissioner may release the levy upon all or part 
 of the property or rights to property levied upon if the 
 commissioner determines that the release will facilitate the 
 collection of the liability, but the release shall not prevent 
 any subsequent levy.  If the commissioner determines that 
 property has been wrongfully levied upon, the commissioner shall 
 return:  

    (1) the specific property levied upon, at any time; or 

    (2) an amount of money equal to the amount of money levied 
 upon, at any time before the expiration of nine months from the 
 date of levy. 

    (o) Regardless of section 52.12, a levy upon a person's 
 funds on deposit in a financial institution located in this 
 state, shall have priority over any unexercised right of setoff 
 of the financial institution to apply the levied funds toward 
 the balance of an outstanding loan or loans owed by the person 
 to the financial institution.  A claim by the financial 
 institution that it exercised its right to setoff prior to the 
 levy must be substantiated by evidence of the date of the 
 setoff, and verified by an affidavit from a corporate officer of 
 the financial institution.  For purposes of determining the 
 priority of any levy under this subdivision, the levy shall be 
 treated as if it were an execution under chapter 550.  

    Subd. 3.    Right of setoff.  (a) Upon certification by 
 the commissioner to the commissioner of finance, or to any state 
 agency that disburses its own funds, that a person, applicant, 
 or employer has a liability under this chapter or section 
 116L.20, and that the state has purchased personal services, 
 supplies, contract services, or property from that person, the 
 commissioner of finance or the state agency shall set off and 
 pay to the commissioner an amount sufficient to satisfy the 
 unpaid liability from funds appropriated for payment of the 
 obligation of the state otherwise due the person.  No amount 
 shall be set off from any funds exempt under section 550.37 or 
 funds due an individual who receives assistance under chapter 
 256. 

    (b) All funds, whether general or dedicated, shall be 
 subject to setoff.  

    Regardless of any law to the contrary, the commissioner 
 shall have first priority to setoff from any funds otherwise due 
 from the department to a delinquent person. 

    Subd. 4.    Collection by civil action.  (a) Any amount 
 due under this chapter or section 116L.20, from an applicant or 
 employer, may be collected by civil action in the name of the 
 state of Minnesota.  Civil actions brought under this 
 subdivision shall be heard as provided under section 16D.14.  In 
 any action, judgment shall be entered in default for the relief 
 demanded in the complaint without proof, together with costs and 
 disbursements, upon the filing of an affidavit of default. 

    (b) Any person that is not a resident of this state and any 
 resident person removed from this state, shall be considered to 
 appoint the secretary of state as its agent for the acceptance 
 of process in any civil action.  The commissioner shall file 
 process with the secretary of state, together with a payment of 
 a fee of $15 and that service shall be considered sufficient 
 service and shall have the same force and validity as if served 
 personally within this state.  Notice of the service of process, 
 together with a copy of the process, shall be sent by certified 
 mail to the person's last known address.  An affidavit of 
 compliance with this subdivision, and a copy of the notice of 
 service shall be appended to the original of the process and 
 filed in the court.  

    (c) No court filing fees, docketing fees, or release of 
 judgment fees may be assessed against the state for actions 
 pursuant to this subdivision. 

    Subd. 5.    Injunction forbidden.  No injunction or 
 other legal action to prevent the determination, assessment, or 
 collection of any amounts due under this chapter or section 
 116L.20, from an applicant or employer, shall be allowed.  

    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 67,79,80; 1998 c 265 s 44; 1999 c 107 s 33,66; 2000 c 343 s 4; 
 2001 c 195 art 2 s 10; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 38 

     268.059 Garnishment for delinquent taxes and 
  unemployment benefit overpayments. 

    Subdivision 1.    Notice.  The commissioner may give 
 notice to any employer that an employee owes any amounts due 
 under this chapter or section 116L.20, and that the obligation 
 should be withheld from the employee's wages.  The commissioner 
 may proceed only if the amount due is uncontested or if the time 
 for any appeal has expired.  The commissioner shall not proceed 
 until 30 calendar days after sending to the debtor employee, by 
 mail or electronic transmission, a notice of intent to garnish 
 wages and exemption notice.  That notice shall list: 

    (1) the amount due from the debtor; 

    (2) demand for immediate payment; and 

    (3) the intention to serve a garnishment notice on the 
 debtor's employer. 

    The notice shall expire 180 calendar days after it has been 
 sent to the debtor provided that the notice may be renewed by 
 sending a new notice that is in accordance with this section.  
 The renewed notice shall have the effect of reinstating the 
 priority of the original notice.  The exemption notice shall be 
 in substantially the same form as in section 571.72.  The notice 
 shall inform the debtor of the right to claim exemptions 
 contained in section 550.37, subdivision 14.  If no claim of 
 exemption is received by the commissioner within 30 calendar 
 days after sending of the notice, the commissioner may proceed 
 with the garnishment.  The notice to the debtor's employer may 
 be served by mail or electronic transmission and shall be in 
 substantially the same form as in section 571.75.  

    Subd. 2.    Employer action.  (a) Upon receipt of the 
 garnishment notice, the employer shall withhold from the 
 earnings due or to become due to the employee, the amount shown 
 on the notice plus accrued interest, subject to section 
 571.922.  The employer shall continue to withhold each pay 
 period the amount shown on the notice plus accrued interest 
 until the garnishment notice is released by the commissioner.  
 Upon receipt of notice by the employer, the claim of the 
 commissioner shall have priority over any subsequent 
 garnishments or wage assignments.  The commissioner may arrange 
 between the employer and employee for withholding a portion of 
 the total amount due the employee each pay period, until the 
 total amount shown on the notice plus accrued interest has been 
 withheld. 

    The "earnings due" any employee is as defined in section 
 571.921.  

    (b) The maximum garnishment allowed for any one pay period 
 shall be decreased by any amounts payable pursuant to any other 
 garnishment action served prior to the garnishment notice, and 
 any amounts covered by any irrevocable and previously effective 
 assignment of wages; the employer shall give notice to the 
 commissioner of the amounts and the facts relating to the 
 assignment within ten days after the service of the garnishment 
 notice on the form provided by the commissioner. 

    (c) Within ten calendar days after the expiration of the 
 pay period, the employer shall remit to the commissioner, on a 
 form and in the manner prescribed by the commissioner, the 
 amount withheld during each pay period. 

    Subd. 3.    Discharge or discipline prohibited.  (a) If 
 the employee ceases to be employed by the employer before the 
 full amount set forth on the garnishment notice plus accrued 
 interest has been withheld, the employer shall immediately 
 notify the commissioner in writing or by electronic 
 transmission, as prescribed by the commissioner, of the 
 termination date of the employee and the total amount withheld.  
 No employer may discharge or discipline any employee because the 
 commissioner has proceeded under this section.  If an employer 
 discharges an employee in violation of this section, the 
 employee shall have the same remedy as provided in section 
 571.927, subdivision 2. 

    (b) This section shall apply if the employer is the state 
 of Minnesota or any political subdivision. 

    (c) The commissioner shall refund to the employee any 
 excess amounts withheld from the employee. 

    (d) An employer that fails or refuses to comply with this 
 section shall be jointly and severally liable for the total 
 amount due from the employee.  Any amount due from the employer 
 under this paragraph may be collected in the same manner as any 
 other amounts due from an employer under this chapter. 

    HIST: 1996 c 417 s 28; 1997 c 66 s 70,79; 1998 c 265 s 18; 
 2000 c 343 s 4; 2000 c 499 s 1; 2001 c 175 s 22; 1Sp2003 c 3 art 
 2 s 20; 2004 c 183 s 39,40 

    268.06 Subdivision 1. Renumbered 268.051, subdivision 
 1 

    Subd. 2. Repealed, 1997 c 66 s 81 

    Subd. 3.  Repealed, 1969 c 854 s 14 

    Subd. 3a. Renumbered 268.051, subd 5 

    Subd. 4. Repealed, 1997 c 66 s 81 

    Subd. 5. Repealed, 1997 c 66 s 81 

    Subd. 6. Renumbered 268.051, subd 3 

    Subd. 7.  Repealed, 1949 c 605 s 15 

    Subd. 8. Renumbered 268.051, subd 2 

    Subd. 8a. Renumbered 268.051, subd 8 

    Subd. 9.  Repealed, 1949 c 605 s 15 

    Subd. 10.  Repealed, 1949 c 605 s 15 

    Subd. 11.  Repealed, 1953 c 97 s 7 

    Subd. 12. Repealed, 1953 c 97 s 7 

    Subd. 13. Repealed, 1953 c 97 s 7 

    Subd. 14.  Repealed, 1953 c 97 s 7 

    Subd. 15.  Repealed, 1953 c 97 s 7 

    Subd. 16.  Repealed, 1953 c 97 s 7 

    Subd. 17.  Repealed, 1949 c 605 s 15 

    Subd. 18. Renumbered 268.047, subd 5 

    Subd. 19. Renumbered 268.051, subd 6 

    Subd. 20. Renumbered 268.051, subd 6, paras (c) and (d) 

    Subd. 21. Renumbered 268.045 

    Subd. 22. Renumbered 268.051, subd 4 

    Subd. 23. Repealed, 1955 c 380 s 5 

    Subd. 24. Renumbered 268.051, subd 7 

    Subd. 25. Renumbered 268.052, subdivision 1 

    Subd. 26. Renumbered 268.052, subd 3 

    Subd. 27. Renumbered 268.052, subd 4 

    Subd. 28. Renumbered 268.053 

    Subd. 29. Renumbered 268.045, para (d) 

    Subd. 30. Repealed, 1997 c 66 s 81 

    Subd. 31. Renumbered 268.052, subd 2 

    Subd. 32. Repealed, 1983 c 372 s 48 

    Subd. 33. Repealed, 1997 c 66 s 81 

    Subd. 34. Renumbered 268.054 

  268.061 Repealed, 1988 c 689 art 2 s 269 

  268.062 Renumbered 268.068 

     268.0625 Revocations of business licenses. 

    Subdivision 1.    Notice of debt to licensing authority. 
  The state of Minnesota or a political subdivision may not 
 issue, transfer, or renew, and must revoke a license for the 
 conduct of any profession, trade, or business, if the 
 commissioner notifies the licensing authority that the licensee, 
 applicant, or employer owes any amount due under this chapter or 
 section 116L.20, of $500 or more.  A licensing authority that 
 has received such a notice may issue, transfer, renew, or not 
 revoke the license only if the licensing authority has received 
 a copy of the debt clearance certificate issued by the 
 commissioner. 

    Subd. 2.    Debt clearance certificate.  The 
 commissioner may issue a debt clearance certificate only if:  

    (1) the licensee has fully paid any amounts due under this 
 chapter or section 116L.20; or 

    (2) the licensee has entered into an agreement to pay the 
 total amount due and is current with all the terms of that 
 agreement. 

    Subd. 3.    Definition.  For the purposes of this 
 section, "licensee" means:  

    (1) an individual if the license is issued to or in the 
 name of an individual, or the corporation, limited liability 
 company, or partnership if the license is issued to or in the 
 name of a corporation, limited liability company, or 
 partnership; or 

    (2) an officer of a corporation, manager of a limited 
 liability company, or a member of a partnership, or an 
 individual who is liable for amounts due under this chapter or 
 section 116L.20, either for the entity that the license is at 
 issue or for another entity that the liability was incurred, or 
 personally as a licensee.  "Licensee" includes both the 
 transferor and the transferee of the license and any holder of a 
 license. 

    Subd. 4.    Notice and right to hearing.  At least 30 
 calendar days before the commissioner notifies a licensing 
 authority, a notice of action under this section shall be sent 
 to the licensee by mail or electronic transmission.  If the 
 licensee disputes the action, the licensee must appeal within 30 
 calendar days after the sending of the notice to the licensee.  
 The only issue on any appeal is whether the commissioner has 
 complied with the requirements of this section.  Proceedings on 
 the appeal shall be conducted in accordance with section 268.105.

    Subd. 5.    Licensing authority; duties.  Upon request, 
 the licensing authority shall provide the commissioner with a 
 list of all licensees, including the name, address, business 
 name and address, Social Security number, and business 
 identification number.  The commissioner may request a list of 
 the licensees no more than once each calendar year.  Regardless 
 of section 268.19, the commissioner may release information 
 necessary to accomplish this section. 

    HIST: 1987 c 385 s 37; 1994 c 488 s 8; 1995 c 54 s 20; 1996 c 
 417 s 26,27; 1997 c 66 s 79,80; 1999 c 107 s 34; 2000 c 343 s 4; 
 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 41 

     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 

     268.064 Liability for debts upon acquisition. 

    Subdivision 1.    Acquisition of organization, trade, 
 business, or assets.  Any person who acquires all or part of 
 the organization, trade, business or assets from an employer, is 
 jointly and severally liable, in an amount not to exceed the 
 reasonable value of that part of the organization, trade, 
 business or assets acquired, for any amounts due and unpaid by 
 the employer.  The amount of liability shall, in addition, be a 
 lien against the property or assets acquired and shall be prior 
 to all other unrecorded liens.  This section does not apply to 
 sales in the normal course of the employer's business. 

    Subd. 2.    Reasonable value.  The commissioner, upon 
 the commissioner's own motion or upon application of the 
 acquiring person, shall determine the reasonable value of the 
 organization, trade, business or assets acquired based on 
 available information.  The determination shall be final unless 
 the acquiring person, within 30 calendar days after being sent 
 the determination by mail or electronic transmission, files an 
 appeal.  Proceedings on the appeal shall be conducted in 
 accordance with section 268.105. 

    Subd. 3.    Statement of amount due.  Prior to the date 
 of acquisition, the commissioner shall furnish the acquiring 
 person with a statement of the amounts due and unpaid under this 
 chapter or section 116L.20 upon the request of the potential 
 acquiring person and the release of the obligor.  No release is 
 required after the date of acquisition. 

    Subd. 4. Repealed by amendment, 1999 c 107 s 35 

    HIST: 1987 c 385 s 35; 1989 c 65 s 13; 1995 c 54 s 18; 1997 c 
 66 s 79,80; 1998 c 265 s 20,44; 1999 c 107 s 35; 2004 c 183 s 
 43,44 

     268.065 Liability of amounts due from subcontractors and 
  employee leasing firms. 

    Subdivision 1.    Subcontractors.  A contractor who 
 contracts with any subcontractor shall guarantee the payment of 
 all amounts that are due or become due from the subcontractor 
 with respect to taxable wages paid on the contract by: 

    (1) withholding sufficient money on the contract; or 

    (2) requiring the subcontractor to provide a sufficient 
 bond guaranteeing the payment of all amounts that may become due.

    The contractor may make a request for verification that the 
 subcontractor has paid the taxes due 60 calendar days after the 
 due date for filing the wage detail report that includes the 
 final wages paid for employment performed under the contract.  
 If the subcontractor has paid the amounts due for the period 
 covered by the contract, the commissioner may release the 
 contractor from its liability. 

    The words "contractor" and "subcontractor" include 
 individuals, partnerships, firms, or corporations, or other 
 association of persons engaged in the construction industry. 

    Subd. 2.    Employee leasing company, professional 
 employer organization, or similar person.  (a) A person whose 
 work force consists of 50 percent or more of workers provided by 
 an employee leasing company, professional employer organization, 
 or similar person for a fee, is jointly and severally liable for 
 the unpaid amounts that are due under this chapter or section 
 116L.20 on the wages paid on the contract with the employee 
 leasing company, professional employer organization, or similar 
 person.  

    (b) This subdivision applies to, but is not limited to, 
 persons registered under section 79.255, but does not apply to 
 agreements with persons that obtain an exemption from 
 registration under section 79.255, subdivision 9. 

    Subd. 3.    Determination of liability.  The 
 commissioner shall make a determination as to the liability 
 under this section.  The determination shall be final unless the 
 contractor or person found to be liable files an appeal within 
 30 calendar days after being sent the determination by mail or 
 electronic transmission.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105. 

    HIST: 1987 c 385 s 36; 1989 c 65 s 14; 1995 c 54 s 19; 1997 C 
 66 S 79,80; 1998 c 265 s 44; 1999 c 107 s 36; 2004 c 183 s 45,46; 2005 c 
 112 art 1 s 10 

     268.066 Cancellation of amounts due from an employer. 

    (a) The commissioner shall cancel as uncollectible any 
 amounts due from an employer under this chapter or section 
 116L.20, which remain unpaid six years after the amounts have 
 been first determined due, except where the delinquent amounts 
 are secured by a notice of lien, a judgment, are in the process 
 of garnishment, or are under a payment plan. 

    (b) The commissioner may cancel at any time as 
 uncollectible any amount due, or any portion of an amount due, 
 from an employer under this chapter or section 116L.20, that (1) 
 are uncollectible due to death or bankruptcy, (2) the Minnesota 
 Collection Enterprise under section 16D.04 was unable to 
 collect, or (3) the commissioner determines that it is not in 
 the public interest to pursue collection of the amount due. 

    HIST: 1987 c 385 s 39; 1996 c 305 art 1 s 58; 1997 c 66 s 79; 
 1998 c 265 s 21; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 47 

     268.067 Compromise. 

    (a) The commissioner may compromise in whole or in part any 
 action, determination, or decision that affects only an employer 
 and not an applicant, and that has occurred during the prior 24 
 months.  This paragraph may apply if it is determined by a court 
 of law, or a confession of judgment, that an applicant, while 
 employed, wrongfully took from the employer $500 or more in 
 money or property. 

    (b) The commissioner may at any time compromise any amount 
 due from an employer under this chapter or section 116L.20. 

    (c) Any compromise involving an amount over $2,500 shall be 
 authorized by an attorney who is an employee of the department 
 designated by the commissioner for that purpose. 

    (d) Any compromise must be in the best interest of the 
 state of Minnesota. 

    HIST: Ex1936 c 2 s 14; 1941 c 554 s 13; 1943 c 650 s 9; 1945 c 
 376 s 13; 1949 c 605 s 12,13; 1951 c 55 s 1; 1953 c 97 s 17; 
 1969 c 9 s 65; 1969 c 567 s 3; 1969 c 854 s 13; 1973 c 254 s 3; 
 1973 c 720 s 73 subds 2,3; 1975 c 108 s 1; 1975 c 302 s 3,4; 
 1975 c 336 s 22,23; 1977 c 430 s 25 subd 1; 1978 c 618 s 2; 1978 
 c 674 s 60; 1980 c 508 s 11-13; 3Sp1981 c 2 art 1 s 33; 1Sp1982 
 c 1 s 34,35; 1983 c 372 s 39; 1985 c 248 s 70; 1Sp1985 c 14 art 
 9 s 75; 1986 c 444; 1987 c 362 s 26; 1987 c 385 s 28-30; 1989 c 
 65 s 12; 1989 c 209 art 2 s 1; 1993 c 67 s 11; 1994 c 483 s 1; 
 1995 c 54 s 13-15; 1996 c 417 s 24,31; 1997 c 66 s 79; 1998 c 
 265 s 22; 1999 c 107 s 37,66; 1Sp2003 c 3 art 2 s 7; 2004 c 183 
 s 48 

     268.0675 No election of remedy. 

    Use of any remedy under this chapter for the collection of 
 any amount due from an employer or an applicant shall not 
 constitute an election of remedy to the exclusion of any other 
 available remedy. 

    HIST: 1999 c 107 s 38; 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 20; 
 2004 c 183 s 49 

     268.068 Notice to workers. 

    Each employer shall post and maintain printed statements of 
 an individual's right to apply for unemployment benefits in 
 places readily accessible to workers in the employer's service.  
 The printed statements shall be supplied by the commissioner at 
 no cost to an employer. 

    HIST: 1996 c 417 s 8; 1997 c 66 s 79; 1999 c 107 s 39; 2000 c 
 343 s 4 

     268.069 Payment of unemployment benefits. 

    Subdivision 1.    Requirements.  The commissioner shall 
 pay unemployment benefits from the trust fund to an applicant 
 who has met each of the following requirements: 

    (1) the applicant has filed an application for unemployment 
 benefits and established a benefit account in accordance with 
 section 268.07; 

    (2) the applicant is not subject to a disqualification from 
 unemployment benefits under section 268.095 because of a quit or 
 discharge; 

    (3) the applicant has met all of the ongoing eligibility 
 requirements under sections 268.085 and 268.086; 

    (4) the applicant does not have an outstanding overpayment 
 of unemployment benefits, including any penalties or interest; 
 and 

    (5) the applicant is not ineligible for unemployment 
 benefits under section 268.182 because of a false representation 
 or concealment of facts. 

    Subd. 2.    Unemployment benefits paid from state funds. 
  Unemployment benefits are paid from state funds and shall not 
 be considered paid from any special insurance plan, nor as paid 
 by an employer.  An application for unemployment benefits shall 
 not be considered a claim against an employer but shall be 
 considered a request for unemployment benefits from the trust 
 fund.  The commissioner has the responsibility for the proper 
 payment of unemployment benefits regardless of the level of 
 interest or participation by an applicant or an employer in any 
 determination or appeal.  An applicant's entitlement to 
 unemployment benefits shall be determined based upon that 
 information available without regard to any common law burden of 
 proof, and any agreement between an applicant and an employer 
 shall not be binding on the commissioner in determining an 
 applicant's entitlement.  There shall be no presumption of 
 entitlement or nonentitlement to unemployment benefits. 

    Subd. 3.    Common law.  There shall be no equitable or 
 common law denial or allowance of unemployment benefits.  

    HIST: 1997 c 66 s 28; 1998 c 265 s 45; 1999 c 107 s 40,66; 
 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 20; 2005 c 112 art 2 s 15 

     268.07 Benefit account. 

    Subdivision 1.    Application for unemployment benefits; 
 determination of benefit account.  (a) An application for 
 unemployment benefits may be filed in person, by mail, or by 
 electronic transmission as the commissioner shall require.  The 
 applicant must be unemployed at the time the application is 
 filed and must provide all requested information in the manner 
 required.  If the applicant is not unemployed at the time of the 
 application or fails to provide all requested information, the 
 communication shall not be considered an application for 
 unemployment benefits. 

    (b) The commissioner shall examine each application for 
 unemployment benefits to determine the base period and the 
 benefit year, and based upon all the covered employment in the 
 base period the commissioner shall determine the weekly 
 unemployment benefit amount available, if any, and the maximum 
 amount of unemployment benefits available, if any.  The 
 determination shall be known as the determination of benefit 
 account.  A determination of benefit account shall be sent to 
 the applicant and all base period employers, by mail or 
 electronic transmission. 

    (c) If a base period employer did not provide wage 
 information for the applicant as provided for in section 
 268.044, or provided erroneous information, the commissioner may 
 accept an applicant certification as to wage credits, based upon 
 the applicant's records, and issue a determination of benefit 
 account. 

    (d) The commissioner may, at any time within 24 months from 
 the establishment of a benefit account, reconsider any 
 determination of benefit account and make an amended 
 determination if the commissioner finds that the determination 
 was incorrect for any reason.  An amended determination shall be 
 promptly sent to the applicant and all base period employers, by 
 mail or electronic transmission. 

    If an amended determination of benefit account reduces the 
 weekly unemployment benefit amount or maximum amount of 
 unemployment benefits available, any unemployment benefits that 
 have been paid greater than the applicant was entitled is 
 considered an overpayment of unemployment benefits under section 
 268.18, subdivision 1. 

    Subd. 2.    Benefit account requirements and weekly 
 unemployment benefit amount and maximum amount of unemployment 
 benefits.  (a) To establish a benefit account, an applicant 
 must have: 

    (1) high quarter wage credits of at least $1,000; and 

    (2) wage credits, in other than the high quarter, of at 
 least $250.  

    (b) If an applicant has established a benefit account, the 
 weekly unemployment benefit amount available during the benefit 
 year shall be the higher of: 

    (1) 50 percent of the applicant's average weekly wage 
 during the base period, to a maximum of 66-2/3 percent of the 
 state's average weekly wage; or 

    (2) 50 percent of the applicant's average weekly wage 
 during the high quarter, to a maximum of 45 percent of the 
 state's average weekly wage. 

    The applicant's average weekly wage under clause (1) shall 
 be computed by dividing the total wage credits by 52.  The 
 applicant's average weekly wage under clause (2) shall be 
 computed by dividing the high quarter wage credits by 13.  

    (c) The state's maximum weekly unemployment benefit amount 
 and an applicant's weekly unemployment benefit amount and 
 maximum amount of unemployment benefits available shall be 
 rounded down to the next lower whole dollar.  The state's 
 maximum weekly benefit amount, computed in accordance with 
 section 268.035, subdivision 23, shall apply to a benefit 
 account established effective on or after the first Sunday in 
 August.  Once established, an applicant's weekly unemployment 
 benefit amount shall not be affected by the first Sunday in 
 August change in the state's maximum weekly unemployment benefit 
 amount.  

    (d) The maximum amount of unemployment benefits available 
 on any benefit account shall be the lower of: 

    (1) 33-1/3 percent of the applicant's total wage credits; 
 or 

    (2) 26 times the applicant's weekly unemployment benefit 
 amount.  

    Subd. 2a. Repealed by amendment, 1996 c 417 s 9 

    Subd. 3.    Second benefit account requirements.  To 
 establish a second benefit account following the expiration of a 
 benefit year on a prior benefit account, an applicant must have 
 sufficient wage credits to establish a benefit account under 
 subdivision 2 and must have performed services in covered 
 employment after the effective date of the prior benefit 
 account.  The wages paid for that employment must equal not less 
 than eight times the weekly unemployment benefit amount of the 
 prior benefit account.  The purpose of this subdivision is to 
 prevent an applicant from establishing more than one benefit 
 account as a result of one loss of employment. 

    Subd. 3a.    Right of appeal.  (a) A determination or 
 amended determination of benefit account shall be final unless 
 an applicant or base period employer within 30 calendar days 
 after the sending of the determination or amended determination 
 files an appeal.  Every determination or amended determination 
 of benefit account shall contain a prominent statement 
 indicating in clear language the consequences of not appealing.  
 Proceedings on the appeal shall be conducted in accordance with 
 section 268.105. 

    (b) Any applicant or base period employer may appeal from a 
 determination or amended determination of benefit account on the 
 issue of whether services performed constitute employment and 
 covered employment.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105. 

    Subd. 3b.    Limitations.  (a) A benefit account shall 
 be established effective the Sunday of the calendar week that 
 the application for unemployment benefits was filed.  Upon 
 specific request of an applicant, an application for 
 unemployment benefits may be backdated one calendar week prior 
 to the Sunday of the week the application was actually filed.  
 An application shall be backdated only if the applicant was 
 unemployed throughout the period of the backdating.  If an 
 individual attempted to file an application for unemployment 
 benefits, but was prevented from filing an application by the 
 department, the benefit account shall be effective the Sunday of 
 the calendar week the individual first attempted to file an 
 application. 

    (b) A benefit account, once established, may later be 
 withdrawn only if: 

    (1) a new application for unemployment benefits is filed 
 and a new benefit account is established at the time of the 
 withdrawal; and 

    (2) the applicant has not served a waiting week under 
 section 268.085, subdivision 1, clause (5).  

    A determination or amended determination pursuant to 
 section 268.101, that was issued before the withdrawal of the 
 benefit account, shall remain in effect and shall not be voided 
 by the withdrawal of the benefit account.  A determination of 
 disqualification requiring subsequent earnings to satisfy the 
 disqualification under section 268.095, subdivision 10, shall 
 apply to the weekly unemployment benefit amount on the new 
 benefit account. 

    (c) An application for unemployment benefits shall not be 
 allowed prior to the Sunday following the expiration of the 
 benefit year on a prior benefit account.  Except as allowed 
 under paragraph (b), a applicant may establish only one benefit 
 account each 52 calendar weeks. 

    Subd. 4.  MS 1949 Repealed, 1951 c 442 s 3 

    Subd. 4.  MS 1980 Repealed, 1Sp1982 c 1 s 43 

    Subd. 5.  Repealed, 1975 c 336 s 25 

    Subd. 6.  Repealed, 1947 c 32 s 9 

    HIST: (4337-25) Ex1936 c 2 s 5; 1937 c 306 s 3; 1939 c 443 s 
 4; 1941 c 554 s 4; 1943 c 650 s 3; 1945 c 376 s 4; 1947 c 432 s 
 6; 1949 c 605 s 7,8; 1951 c 442 s 3; 1953 c 587 s 1; 1955 c 816 
 s 1; 1957 c 780 s 1; 1965 c 741 s 12,13; 1967 c 573 s 4; 1969 c 
 854 s 7; 1971 c 408 s 1; 1971 c 942 s 7,8; Ex1971 c 10 s 1; 1973 
 c 599 s 5; 1975 c 104 s 1; 1975 c 336 s 11; 1977 c 4 s 6; 1977 c 
 297 s 12; 1979 c 284 s 1; 1Sp1982 c 1 s 13-15; 1983 c 372 s 
 17,18; 1985 c 248 s 70; 1986 c 444; 1987 c 242 s 2; 1987 c 362 s 
 13-15; 1987 c 385 s 19; 1989 c 65 s 6,7; 1989 c 209 art 2 s 1; 
 1990 c 516 s 3; 1992 c 484 s 8; 1996 c 417 s 9,31; 1997 c 66 s 
 29-32,79; 1998 c 265 s 23; 1998 c 408 s 3; 1999 c 107 s 41,66; 
 2000 c 343 s 4; 2001 c 175 s 23-26; 1Sp2003 c 3 art 1 s 7; art 2 
 s 8,20; 2004 c 183 s 50-52; 2005 c 112 art 2 s 16 

  268.071 Renumbered 268.115 

  268.072 Renumbered 268.155 

    268.073 Subdivision 1. Renumbered 268.125, 
 subdivision 1 

    Subd. 2. Renumbered 268.125, subd 2 

    Subd. 3. Renumbered 268.125, subd 3 

    Subd. 4. Renumbered 268.125, subd 4 

    Subd. 5. Renumbered 268.125, subd 5 

    Subd. 6. Repealed, 1994 c 503 s 7 

    Subd. 7. Repealed, 1997 c 66 s 81 

  268.074 Renumbered 268.135 

  268.075 Renumbered 268.145 

    268.08 Subdivision 1.  Renumbered 268.085, 
 subdivision 1 

    Subd. 1a.  Renumbered 268.087 

    Subd. 2.  Renumbered 268.085, subd 2 

    Subd. 2a.  Renumbered 268.085, subd 13 

    Subd. 3.  Renumbered 268.085, subd 3 

    Subd. 3a.  Renumbered 268.085, subd 5 

    Subd. 3b.  Renumbered 268.085, subd 6 

    Subd. 4.  Renumbered 268.085, subd 4 

    Subd. 5.  Repealed, 1977 c 297 s 22 

    Subd. 5a. Repealed, 1998 c 265 s 46 

    Subd. 6.  Renumbered 268.085, subd 7 

    Subd. 7.  Renumbered 268.085, subd 11 

    Subd. 8.  Renumbered 268.085, subd 12 

    Subd. 9.  Renumbered 268.085, subd 8 

    Subd. 10.  Renumbered 268.085, subd 10 

    Subd. 11.  Renumbered 268.085, subd 9 

  268.081 Repealed, 1993 c 4 s 34 

     268.084 Personal identification number; presumption. 

    (a) Each applicant shall be issued a personal 
 identification number (PIN) for the purpose of filing continued 
 biweekly requests for unemployment benefits, accessing 
 information, and engaging in other transactions with the 
 department. 

    (b) If a PIN assigned to an applicant is used in the filing 
 of a continued biweekly request for unemployment benefits under 
 section 268.086 or any other type of transaction, the applicant 
 shall be presumed to have been the individual using that PIN and 
 presumed to have received any unemployment benefit payment 
 issued.  This presumption may be rebutted by a preponderance of 
 the evidence showing that the applicant assigned the PIN was not 
 the individual who used that PIN in the transaction. 

    (c) The commissioner shall notify each applicant of this 
 section. 

    HIST: 1Sp2003 c 3 art 2 s 9 

     268.085 Eligibility requirements. 

    Subdivision 1.    Eligibility conditions.  An applicant 
 shall be eligible to receive unemployment benefits for any week 
 if: 

    (1) the applicant has an active benefit account and has 
 filed a continued biweekly request for unemployment benefits for 
 that week pursuant to section 268.086; 

    (2) the week for which unemployment benefits are requested 
 is in the applicant's benefit year; 

    (3) the applicant was unemployed as defined in section 
 268.035, subdivision 26; 

    (4) the applicant was able to work and was available for 
 suitable employment, and was actively seeking suitable 
 employment.  The applicant's weekly unemployment benefit amount 
 shall be reduced one-fifth for each day the applicant is unable 
 to work or is unavailable for suitable employment.  If the 
 computation of the reduced unemployment benefits is not a whole 
 dollar, it shall be rounded down to the next lower whole dollar. 

 This clause shall not apply to an applicant who is in 
 reemployment assistance training, or each day the applicant is 
 on jury duty or serving as an election judge; 

    (5) the applicant has served a waiting period of one week 
 that the applicant is otherwise entitled to some amount of 
 unemployment benefits.  This clause shall not apply if the 
 applicant would have been entitled to federal disaster 
 unemployment assistance because of a disaster in Minnesota, but 
 for the applicant's establishment of a benefit account under 
 section 268.07; and 

    (6) the applicant has been participating in reemployment 
 assistance services, such as job search and resume writing 
 classes, if the applicant has been determined in need of 
 reemployment assistance services by the commissioner, unless 
 there is good cause for the applicant's failure to participate. 

    Subd. 2.    Not eligible.  An applicant shall not be 
 eligible to receive unemployment benefits for any week: 

    (1) that occurs before the effective date of a benefit 
 account; 

    (2) that occurs in a period when the applicant is a student 
 in attendance at, or on vacation from a secondary school 
 including the period between academic years or terms; 

    (3) that the applicant is incarcerated or performing court 
 ordered community service.  The applicant's weekly unemployment 
 benefit amount shall be reduced by one-fifth for each day the 
 applicant is incarcerated or performing court ordered community 
 service.  If the computation of the reduced unemployment 
 benefits is not a whole dollar, it shall be rounded down to the 
 next lower whole dollar; 

    (4) that the applicant fails or refuses to provide 
 information on an issue of eligibility required under section 
 268.101 or an issue of disqualification required under section 
 268.101; 

    (5) that the applicant is performing services 32 hours or 
 more, in employment, covered employment, noncovered employment, 
 volunteer work, or self-employment regardless of the amount of 
 any earnings; or 

    (6) with respect to which the applicant is receiving, has 
 received, or has filed an application for unemployment benefits 
 under any federal law or the law of any other state.  If the 
 appropriate agency finally determines that the applicant is not 
 entitled to the unemployment benefits, this clause shall not 
 apply. 

    Subd. 3.    Payments that delay unemployment benefits.  
 (a) An applicant shall not be eligible to receive unemployment 
 benefits for any week with respect to which the applicant is 
 receiving, has received, or has filed for payment, equal to or 
 in excess of the applicant's weekly unemployment benefit amount, 
 in the form of: 

    (1) vacation pay paid upon temporary, indefinite, or 
 seasonal separation.  This clause shall not apply to vacation 
 pay paid upon a permanent separation from employment; 

    (2) severance pay, bonus pay, sick pay, and any other money 
 payments, except earnings under subdivision 5, and back pay 
 under subdivision 6, paid by an employer because of, upon, or 
 after separation from employment, but only if the money payment 
 is considered wages at the time of payment under section 
 268.035, subdivision 29, or United States Code, title 26, 
 section 3121, clause (2), of the Federal Insurance Contribution 
 Act; 

    (3) pension, retirement, or annuity payments from any plan 
 contributed to by a base period employer including the United 
 States government, except Social Security benefits which are 
 provided for in subdivision 4.  The base period employer 
 contributed to the plan if the contribution is excluded from the 
 definition of wages under section 268.035, subdivision 29, 
 clause (1), or United States Code, title 26, section 3121, 
 clause (2), of the Federal Insurance Contribution Act. 

    An applicant shall not be considered to have received the 
 lump sum payment if the applicant immediately deposits that 
 payment in a qualified pension plan or account; or 

    (4) holiday pay. 

    (b) This subdivision shall apply to all the weeks of 
 payment and shall be applied to the period immediately following 
 the last day of employment.  The number of weeks of payment 
 shall be determined as follows: 

    (1) if the payments are made periodically, the total of the 
 payments to be received shall be divided by the applicant's last 
 level of regular weekly pay from the employer; or 

    (2) if the payment is made in a lump sum, that sum shall be 
 divided by the applicant's last level of regular weekly pay from 
 the employer. 

    (c) If the payment is less than the applicant's weekly 
 unemployment benefit amount, unemployment benefits shall be 
 reduced by the amount of the payment.  If the computation of 
 reduced unemployment benefits is not a whole dollar, it shall be 
 rounded down to the next lower whole dollar. 

    Subd. 3a.    Workers' compensation and disability 
 insurance offset.  (a) An applicant is not eligible to receive 
 unemployment benefits for any week in which the applicant is 
 receiving or has received compensation for loss of wages equal 
 to or in excess of the applicant's weekly unemployment benefit 
 amount under: 

    (1) the workers' compensation law of this state; 

    (2) the workers' compensation law of any other state or 
 similar federal law; or 

    (3) any insurance or trust fund paid in whole or in part by 
 an employer. 

    (b) This subdivision shall not apply to an applicant who 
 has a claim pending for loss of wages under paragraph (a); 
 however, before unemployment benefits may be paid when a claim 
 is pending, the issue of the applicant being able to work, as 
 required under subdivision 1, clause (2), shall be determined 
 under section 268.101, subdivision 3.  If the applicant later 
 receives compensation as a result of the pending claim, the 
 applicant is subject to the provisions of paragraph (a) and the 
 unemployment benefits paid shall be subject to recoupment by the 
 commissioner to the extent that the compensation constitutes 
 overpaid unemployment benefits.  

    (c) If the amount of compensation described under paragraph 
 (a) for any week is less than the applicant's weekly 
 unemployment benefit amount, unemployment benefits requested for 
 that week shall be reduced by the amount of that compensation 
 payment. 

    Subd. 4.    Social Security benefits.  (a) Any applicant 
 aged 62 or over shall be required to state when filing an 
 application for unemployment benefits and when filing continued 
 biweekly requests for unemployment benefits whether the 
 applicant is receiving, has filed for, or intends to file for, 
 primary Social Security old age benefits for any week during the 
 benefit year. 

    There shall be deducted from an applicant's weekly 
 unemployment benefit amount 50 percent of the weekly equivalent 
 of the primary Social Security old age benefit the applicant has 
 received, has filed for, or intends to file for, with respect to 
 that week. 

    (b) An applicant who is receiving, has received, or has 
 filed for primary Social Security disability benefits 

 for any week during the benefit year shall be determined unable 
 to work and unavailable for suitable employment for that week, 
 unless: 

    (1) the Social Security Administration approved the 
 collecting of primary Social Security disability benefits each 
 month the applicant was employed during the base period; or 

    (2) the applicant provides a statement from an appropriate 
 health care professional who is aware of the applicant's Social 
 Security disability claim and the basis for that claim, 
 certifying that the applicant is able to work and available for 
 suitable employment. 

    If an applicant meets the requirements of clause (1) or 
 (2), then there shall be deducted from the applicant's weekly 
 unemployment benefit amount 50 percent of the weekly equivalent 
 of the primary Social Security disability benefits the applicant 
 is receiving, has received, or has filed for, with respect to 
 that week; provided, however, that if the Social Security 
 Administration determines that an individual is not entitled to 
 receive primary Social Security disability benefits for any week 
 the applicant has applied for those benefits, the 50 percent 
 deduction shall not apply to that week. 

    (c) Information from the Social Security Administration 
 shall be considered conclusive, absent specific evidence showing 
 that the information was erroneous. 

    (d) If the computation of the reduced unemployment benefits 
 is not a whole dollar, it shall be rounded down to the next 
 lower whole dollar. 

    (e) This subdivision does not apply to Social Security 
 survivor benefits. 

    Subd. 5.    Deductible earnings.  (a) If the applicant 
 has earnings with respect to any week, from employment, covered 
 employment, noncovered employment, self-employment, or volunteer 
 work, equal to or in excess of the applicant's weekly 
 unemployment benefit amount, the applicant shall be ineligible 
 for unemployment benefits for that week. 

    (b) If the applicant has earnings, with respect to any 
 week, that is less than the applicant's weekly unemployment 
 benefit amount, from employment, covered employment, noncovered 
 employment, self-employment, or volunteer work, that amount over 
 the following shall be deducted from the weekly unemployment 
 benefit amount: 

    (1) 25 percent of earnings or $50, whichever is higher; and 

    (2) $200 for earnings from service in the National Guard or 
 a United States military reserve unit. 

    The resulting unemployment benefit, if not a whole dollar, 
 shall be rounded down to the next lower whole dollar. 

    (c) No deduction shall be made from an applicant's weekly 
 unemployment benefit amount for earnings from direct service as 
 a volunteer firefighter or volunteer ambulance service 
 personnel.  This exception to paragraphs (a) and (b) does not 
 apply to on-call or standby pay provided to a volunteer 
 firefighter or volunteer ambulance service personnel.  No 
 deduction shall be made for jury duty pay or for pay as an 
 election judge.  

    (d) The applicant may report deductible earnings on 
 continued biweekly requests for unemployment benefits at the 
 next lower whole dollar amount. 

    (e) Deductible earnings shall not include any money 
 considered a deductible payment under subdivision 3, but shall 
 include all other money considered wages and any other money 
 considered earned income under state and federal law for income 
 tax purposes. 

    Subd. 6.    Receipt of back pay.  (a) Back pay received 
 by an applicant with respect to any week occurring in the 104 
 weeks prior to the payment of the back pay shall be deducted 
 from unemployment benefits paid for that week. 

    If the back pay is not paid with respect to a specific 
 period, the back pay shall be applied to the period immediately 
 following the last day of employment. 

    (b) If the back pay is reduced by the amount of 
 unemployment benefits that have been paid, the amount of back 
 pay withheld shall be: 

    (1) paid by the employer to the trust fund within 30 
 calendar days and subject to the same collection procedures that 
 apply to past due taxes; 

    (2) applied to unemployment benefit overpayments resulting 
 from the payment of the back pay; and 

    (3) credited to the maximum amount of unemployment benefits 
 available to the applicant in a benefit year that includes the 
 weeks for which back pay was deducted. 

    (c) Unemployment benefits paid the applicant shall be 
 removed from the computation of the tax rate for taxpaying 
 employers and removed from the reimbursable account for 
 nonprofit and government employers that have elected to be 
 liable for reimbursements in the calendar quarter the trust fund 
 receives payment.  

    (d) Payments to the trust fund under this subdivision shall 
 be considered as made by the applicant.  

    Subd. 7.    School employees.  (a) No wage credits in 
 any amount from any employment with any educational institution 
 or institutions earned in any capacity may be used for 
 unemployment benefit purposes for any week during the period 
 between two successive academic years or terms if: 

    (1) the applicant had employment for any educational 
 institution or institutions in the prior academic year or term; 
 and 

    (2) there is a reasonable assurance that the applicant will 
 have employment for any educational institution or institutions 
 in the following academic year or term, unless that subsequent 
 employment is substantially less favorable than the employment 
 of the prior academic year or term.  

    (b) Paragraph (a) shall not apply to an applicant who, at 
 the end of the prior academic year or term, had an agreement for 
 a definite period of employment between academic years or terms 
 in other than an instructional, research, or principal 
 administrative capacity and the educational institution or 
 institutions failed to provide that employment.  

    (c) If unemployment benefits are denied to any applicant 
 under paragraph (a) who was employed in the prior academic year 
 or term in other than an instructional, research, or principal 
 administrative capacity and who was not offered an opportunity 
 to perform the employment in the following academic year or 
 term, the applicant shall be entitled to retroactive 
 unemployment benefits for each week during the period between 
 academic years or terms that the applicant filed a timely 
 continued biweekly request for unemployment benefits, but 
 unemployment benefits were denied solely because of paragraph 
 (a).  

    (d) An educational assistant shall not be considered to be 
 in an instructional, research, or principal administrative 
 capacity. 

    (e) Paragraph (a) shall apply to any vacation period or 
 holiday recess if the applicant was employed immediately before 
 the vacation period or holiday recess, and there is a reasonable 
 assurance that the applicant will be employed immediately 
 following the vacation period or holiday recess.  

    (f) This subdivision shall apply to employment with an 
 educational service agency if the applicant performed the 
 services at an educational institution or institutions.  
 "Educational service agency" means a governmental agency or 
 entity established and operated exclusively for the purpose of 
 providing services to one or more educational institutions.  
 This subdivision shall also apply to employment with Minnesota 
 or a political subdivision, or a nonprofit organization, if the 
 services are provided to or on behalf of an educational 
 institution or institutions. 

    (g) Paragraphs (a) and (e) shall apply beginning the Sunday 
 of the week that there is a reasonable assurance of employment. 

    (h) Employment with multiple education institutions shall 
 be aggregated for purposes of application of this subdivision. 

    (i) If all of the applicant's employment with any 
 educational institution or institutions during the prior 
 academic year or term consisted of on-call employment, and the 
 applicant has a reasonable assurance of any on-call employment 
 with any educational institution or institutions for the 
 following academic year or term, it shall not be considered 
 substantially less favorable employment. 

    (j) Paragraph (a) shall also apply to the period between 
 two regular but not successive terms. 

    (k) A "reasonable assurance" may be written, oral, implied, 
 or established by custom or practice. 

    (l) An "educational institution" is an educational entity 
 operated by Minnesota or a political subdivision or an 
 instrumentality thereof, or an educational organization 
 described in United States Code, title 26, section 501(c)(3) of 
 the federal Internal Revenue Code, and exempt from income tax 
 under section 501(a).  

    Subd. 8.    Services for school contractors.  (a) Wage 
 credits from an employer are subject to subdivision 7, if:  

    (1) the employment was provided pursuant to a contract 
 between the employer and an elementary or secondary school; and 

    (2) the contract was for services that the elementary or 
 secondary school could have had performed by its employees.  

    (b) Wage credits from an employer are not subject to 
 subdivision 7 if: 

    (1) those wage credits were earned by an employee of a 
 private employer performing work pursuant to a contract between 
 the employer and an elementary or secondary school; and 

    (2) the employment was related to food services provided to 
 the school by the employer. 

    Subd. 9.    Business owners.  Wage credits from an 
 employer may not be used for unemployment benefit purposes by 
 any applicant who:  

    (1) individually, jointly, or in combination with the 
 applicant's spouse, parent, or child owns or controls directly 
 or indirectly 25 percent or more interest in the employer, or is 
 the spouse, parent, or minor child of any individual who owns or 
 controls directly or indirectly 25 percent or more interest in 
 the employer; and 

    (2) is not permanently separated from employment. 

    This subdivision is effective when the applicant has been 
 paid four times the applicant's weekly unemployment benefit 
 amount in the current benefit year. 

    Subd. 10.    Recreational or tourist industry employment. 
  (a) If an applicant has wage credits from recreational or 
 tourist industry employment, unemployment benefits shall be 
 available only if the applicant can establish a benefit account 
 under section 268.07, subdivision 2, excluding the wage credits 
 from recreational or tourist industry employment.  This 
 subdivision applies only to employment that is available with 
 the employer for 15 consecutive weeks or less each calendar year.

    (b) Wage credits from recreational or tourist industry 
 employment may not be used for unemployment benefit purposes 
 during weeks outside the normal employment season. 

    Subd. 11.    Athletes and coaches.  Unemployment 
 benefits shall not be paid to an applicant on the basis of any 
 wage credits from employment that consists of coaching or 
 participating in sports or athletic events or training or 
 preparing to participate for any week during the period between 
 two successive sport seasons, or similar periods, if: 

    (1) the applicant was so employed in the prior season or 
 similar period, and 

    (2) there is a reasonable assurance that the applicant will 
 be so employed in the following season or similar period. 

    Subd. 12.    Aliens.  (a) An alien shall be ineligible 
 for unemployment benefits for any week the alien is not 
 authorized to work in the United States under federal law.  
 Information from the Bureau of Citizenship and Immigration 
 Services shall be considered conclusive, absent specific 
 evidence that the information was erroneous.  Pursuant to the 
 existing agreement between the United States and Canada, this 
 paragraph shall not apply to an applicant who is a Canadian 
 citizen and has returned to and is living in Canada each week 
 unemployment benefits are requested. 

    (b) Unemployment benefits shall not be paid on the basis of 
 wage credits earned by an alien unless the alien (1) was 
 lawfully admitted for permanent residence at the time of the 
 employment, (2) was lawfully present for the purposes of the 
 employment, or (3) was permanently residing in the United States 
 under color of law at the time of the employment. 

    (c) Any information required of applicants applying for 
 unemployment benefits to determine eligibility because of their 
 alien status shall be required from all applicants. 

    Subd. 13.    Suspension from employment.  (a) An 
 applicant who has been suspended from employment without pay for 
 30 calendar days or less, as a result of employment misconduct 
 as defined under section 268.095, subdivision 6, shall be 
 ineligible for unemployment benefits beginning the Sunday of the 
 week that the applicant was suspended and continuing for the 
 duration of the suspension. 

    (b) A suspension from employment without pay for more than 
 30 calendar days shall be considered a discharge from employment 
 under section 268.095, subdivision 5. 

    (c) A suspension from employment with pay, regardless of 
 duration, shall not be considered a separation from employment 
 and the applicant shall be ineligible for unemployment benefits 
 for the duration of the suspension with pay. 

    Subd. 13a.    Leave of absence.  (a) An applicant on a 
 voluntary leave of absence shall be ineligible for unemployment 
 benefits for the duration of the leave of absence.  An applicant 
 on an involuntary leave of absence shall not be ineligible under 
 this subdivision. 

    A leave of absence is voluntary when work that the 
 applicant can then perform is available with the applicant's 
 employer but the applicant chooses not to work.  A medical leave 
 of absence shall not be presumed to be voluntary. 

    (b) A period of vacation requested by the applicant, paid 
 or unpaid, shall be considered a voluntary leave of absence.  A 
 vacation period assigned by an employer under:  (1) a uniform 
 vacation shutdown; (2) a collective bargaining agreement; or (3) 
 an established employer policy, shall be considered an 
 involuntary leave of absence. 

    (c) A voluntary leave of absence shall not be considered a 
 quit and an involuntary leave of absence shall not be considered 
 a discharge from employment for purposes of section 268.095. 

    (d) An applicant who is on a paid leave of absence, whether 
 the leave of absence is voluntary or involuntary, shall be 
 ineligible for unemployment benefits for the duration of the 
 leave. 

    (e) This subdivision shall apply to a leave of absence from 
 a base period employer, an employer during the period between 
 the end of the base period and the effective date of the benefit 
 account, or an employer during the benefit year. 

    Subd. 13b.    Labor dispute.  (a) An applicant who has 
 stopped working because of a labor dispute at the establishment 
 where the applicant is employed shall be ineligible for 
 unemployment benefits:  

    (1) until the end of the calendar week that the labor 
 dispute was in active progress if the applicant is participating 
 in or directly interested in the labor dispute; or 

    (2) until the end of the calendar week that the labor 
 dispute began if the applicant is not participating in or 
 directly interested in the labor dispute.  

    Participation includes any failure or refusal by an 
 applicant, voluntarily or involuntarily, to accept and perform 
 available and customary work at the establishment.  

    (b) An applicant who has stopped working because of a 
 jurisdictional controversy between two or more labor 
 organizations at the establishment where the applicant is 
 employed shall be ineligible for unemployment benefits until the 
 end of the calendar week that the jurisdictional controversy was 
 in progress. 

    (c) An applicant shall not be ineligible for unemployment 
 benefits under this subdivision if: 

    (1) the applicant stops working because of an employer's 
 intentional failure to observe the terms of the safety and 
 health section of a union contract or failure to comply with an 
 official citation for a violation of federal or state laws 
 involving occupational safety and health; 

    (2) the applicant stops working because of a lockout; or 

    (3) the applicant is discharged prior to the beginning of a 
 labor dispute.  

    (d) A quit from employment by the applicant during the time 
 that the labor dispute is in active progress at the 
 establishment shall not terminate the applicant's participation 
 in or direct interest in the labor dispute for purposes of this 
 subdivision. 

    (e) For the purpose of this subdivision, the term "labor 
 dispute" shall have the same definition as provided in section 
 179.01, subdivision 7. 

    Subd. 13c.    Offers of suitable employment.  (a) An 
 applicant shall be ineligible for all unemployment benefits for 
 eight calendar weeks if the applicant, without good cause: 

    (1) failed to apply for available, suitable employment of 
 which the applicant was advised by the commissioner or an 
 employer; 

    (2) failed to accept suitable employment when offered; or 

    (3) avoided an offer of suitable employment. 

    (b) "Good cause" is a reason that would cause a reasonable 
 individual who wants suitable employment to fail to apply for, 
 accept, or avoid suitable employment.  Good cause includes: 

    (1) the applicant is employed in other suitable employment; 

    (2) the applicant is in reemployment assistance training; 

    (3) the applicant formerly worked for the employer and the 
 loss of employment occurred prior to the commencement of a labor 
 dispute, was permanent or for an indefinite period, and the 
 applicant failed to apply for or accept the employment because a 
 labor dispute was in progress at the establishment; or 

    (4) the applicant formerly worked for the employer and quit 
 that employment because of a good reason caused by the employer. 

    (c) This subdivision only applies to offers of suitable 
 employment with a new or a former employer and does not apply to 
 any type of job transfers, position reassignments, or changes in 
 job duties or responsibilities during the course of employment 
 with an employer. 

    (d) The period of ineligibility under this subdivision and 
 section 268.095 shall begin the Sunday of the week the applicant 
 failed to apply for, accept, or avoided suitable employment 
 without good cause.  

    (e) This subdivision and section 268.095 shall apply to 
 offers of suitable employment that occur prior to the effective 
 date of the benefit account and that occur during the benefit 
 year. 

    (f) This subdivision and section 268.095 shall only apply 
 to offers of suitable employment that are considered covered 
 employment under section 268.035, subdivision 12. 

    Subd. 14.    Able to work defined.  "Able to work" means 
 an applicant has the physical and mental ability to perform (1) 
 the usual duties of the applicant's usual occupation or (2) the 
 usual duties of work that is gainful employment engaged in by 
 others as a means of livelihood. 

    Subd. 15.    Available for suitable employment defined.  
 (a) "Available for suitable employment" means an applicant is 
 ready and willing to accept suitable employment in the labor 
 market area.  The attachment to the work force must be genuine.  
 An applicant may restrict availability to suitable employment, 
 but there must be no other restrictions, either self-imposed or 
 created by circumstances, temporary or permanent, that prevent 
 accepting suitable employment. 

    (b) To be considered "available for suitable employment," a 
 student must be willing to quit school to accept suitable 
 employment. 

    (c) An applicant who is absent from the labor market area 
 for personal reasons, other than to search for work, is not 
 "available for suitable employment." 

    (d) An applicant who has restrictions on the hours of the 
 day or days of the week that the applicant can or will work, 
 that are not normal for the applicant's usual occupation or 
 other suitable employment, is not "available for suitable 
 employment."  An applicant must be available for daytime 
 employment, if suitable employment is performed during the 
 daytime, even though the applicant previously worked the night 
 shift. 

    (e) An applicant must have transportation throughout the 
 labor market area to be considered "available for suitable 
 employment." 

    Subd. 16.    Actively seeking suitable employment defined. 
  (a) "Actively seeking suitable employment" means those 
 reasonable, diligent efforts an individual in similar 
 circumstances would make if genuinely interested in obtaining 
 suitable employment under the existing conditions in the labor 
 market area.  Limiting the search to positions that are not 
 available or are above the applicant's training, experience, and 
 qualifications is not "actively seeking suitable employment." 

    (b) To be considered "actively seeking suitable employment" 
 an applicant shall, when reasonable, contact those employers 
 from whom the applicant was laid off due to lack of work and 
 request suitable employment. 

    (c) If reasonable prospects of suitable employment in the 
 applicant's usual or customary occupation do not exist, the 
 applicant must actively seek other suitable employment to be 
 considered "actively seeking suitable employment."  This applies 
 to an applicant who is seasonally unemployed.  

    (d) An applicant who is seeking employment only through a 
 union is not actively seeking suitable employment unless the 
 applicant is in an occupation where it is required by union rule 
 that all the hiring in that locality is done through the union.  
 The applicant must be a union member in good standing, 
 registered with the union for employment, and in compliance with 
 other union rules to be considered "actively seeking suitable 
 employment." 

    HIST: (4337-26) Ex1936 c 2 s 6,7; 1937 c 43 s 2; 1937 c 306 s 
 4; 1937 c 401 s 1; 1939 c 443 s 5,6; 1941 c 554 s 5,6; 1943 c 
 650 s 4,5; 1945 c 376 s 5,6; 1947 c 432 s 7; 1949 c 605 s 9; 
 1953 c 97 s 9; 1953 c 699 s 10; 1965 c 741 s 14-17; 1967 c 342 s 
 1; 1967 c 573 s 5; 1969 c 6 s 34; 1969 c 42 s 1; 1971 c 942 s 
 9-11; 1973 c 23 s 1; 1973 c 599 s 6-9; 1974 c 477 s 1; 1975 c 
 104 s 2; 1975 c 336 s 13-16; 1975 c 359 s 23; 1976 c 163 s 59; 
 1976 c 271 s 78; 1977 c 4 s 7,8; 1977 c 242 s 1; 1977 c 297 s 
 15-19; 1978 c 612 s 1; 1978 c 618 s 1; 1979 c 24 s 1; 1979 c 181 
 s 9-13,19; 1980 c 508 s 8,9; 1982 c 619 s 1; 1Sp1982 c 1 s 
 23-28; 1983 c 290 s 168; 1983 c 372 s 20-24,26,27; 1985 c 248 s 
 44; 1986 c 444; 1987 c 362 s 18-20; 1987 c 384 art 1 s 55; 1987 
 c 385 s 20-24; 1989 c 65 s 8; 1989 c 209 art 2 s 1; 1989 c 282 
 art 2 s 169; 1990 c 516 s 4; 1991 c 265 art 11 s 22; 1992 c 484 
 s 10-12; 1993 c 67 s 3-7; 1994 c 488 s 2-4,8; 1995 c 54 s 8,9; 
 1995 c 229 art 3 s 15; 1995 c 231 art 1 s 32; 1996 c 417 s 
 18-20,31; 1997 c 66 s 36-54,79; 1998 c 265 s 24-29,44,45; 1999 c 
 107 s 42,44,66; 2000 c 343 s 4; 2000 c 478 art 2 s 7; 2000 c 488 
 art 2 s 17; 2001 c 175 s 27-35,38-41,52; 1Sp2003 c 3 art 1 s 8; 
 art 2 s 11-14,20; 2004 c 183 s 53-65,86; 2005 c 112 art 2 s 
 17-21,27,41; 2005 c 115 s 1 

     268.086 Continued biweekly request for unemployment 
  benefits on an active benefit account. 

    Subdivision 1.    Active benefit account.  (a) A benefit 
 account shall be considered active only when an applicant files 
 continued biweekly requests for unemployment benefits in the 
 manner and within the time periods prescribed.  A benefit 
 account shall be considered inactive if an applicant stops 
 filing a continued biweekly request or fails to file a continued 
 biweekly request within the time period required.  The benefit 
 account shall be considered inactive as of the Sunday following 
 the last week or biweekly period for which a continued biweekly 
 request has been timely filed. 

    (b) A benefit account that is inactive shall be reactivated 
 the Sunday of the week that the applicant makes a contact with 
 the department to do so, in the manner prescribed by the 
 commissioner for reactivating that applicant's benefit account.  
 Upon specific request of an applicant, a benefit account may be 
 reactivated effective up to two weeks prior to the week the 
 applicant made contact with the department to reactivate. 

    Subd. 2.    Continued biweekly request for unemployment 
 benefits defined.  A continued biweekly request for 
 unemployment benefits is a certification by an applicant, done 
 on a biweekly basis, that the applicant is unemployed and meets 
 the ongoing eligibility requirements for unemployment benefits 
 under section 268.085 for a specific week or two-week period.  A 
 continued biweekly request shall include information on possible 
 issues of eligibility and disqualification in accordance with 
 section 268.101, subdivision 1, paragraph (c). 

    Subd. 3.    Methods for filing continued biweekly requests 
 for unemployment benefits.  (a) The commissioner shall 
 designate to each applicant one of the following methods for 
 filing a continued biweekly request: 

    (1) by electronic transmission under subdivision 5; 

    (2) by mail under subdivision 6; or 

    (3) by in-person interview under subdivision 7. 

    (b) The method designated by the commissioner shall be the 
 only method allowed for filing a continued biweekly request by 
 that applicant.  An applicant may ask that one of the other 
 allowed methods be designated and the commissioner shall 
 consider inconvenience to the applicant as well as 
 administrative capacity in determining whether to allow an 
 applicant to change the designated method for filing a continued 
 biweekly request for unemployment benefits. 

    Subd. 4. Repealed, 2005 c 112 art 2 s 42 

    Subd. 5.    Continued biweekly request for unemployment 
 benefits by electronic transmission.  (a) A continued biweekly 
 request for unemployment benefits by electronic transmission 
 shall be filed to that electronic mail address or Internet 
 address prescribed by the commissioner for that applicant.  In 
 order to constitute a continued biweekly request, all 
 information asked for, including information authenticating that 
 the applicant is sending the transmission, must be provided in 
 the format required.  If all of the information asked for is not 
 provided, the communication shall not constitute a continued 
 biweekly request for unemployment benefits. 

    The electronic transmission communication must be filed on 
 the date required for the applicant for filing a continued 
 biweekly request by electronic transmission. 

    (b) If the electronic transmission continued biweekly 
 request is not filed on the date required, a continued biweekly 
 request by electronic transmission shall be accepted if the 
 applicant files the continued biweekly request by electronic 
 transmission within 14 days following the week in which the date 
 required occurred.  If the continued biweekly request by 
 electronic transmission is not filed within 14 days following 
 the week in which the date required occurred, the electronic 
 continued biweekly request shall not be accepted and the 
 applicant shall be ineligible for unemployment benefits for the 
 period covered by the continued biweekly request and the benefit 
 account shall be considered inactive, unless the applicant shows 
 good cause for failing to file the continued biweekly request by 
 electronic transmission within the time period required. 

    Subd. 6.    Continued biweekly request for unemployment 
 benefits by mail.  (a) A continued biweekly request for 
 unemployment benefits by mail shall be on a form prescribed by 
 the commissioner.  The form, in order to constitute a continued 
 biweekly request, must be totally completed and signed by the 
 applicant.  

    The form must be filed on the date required for the 
 applicant for filing a continued biweekly request by mail, in an 
 envelope with postage prepaid thereon, and sent to the address 
 required by the commissioner for that applicant.  

    (b) If the mail continued biweekly request for unemployment 
 benefits is not filed on the date required, a continued biweekly 
 request shall be accepted if the form is filed by mail within 14 
 days following the week in which the date required occurred.  If 
 the form is not filed within 14 days following the week in which 
 the date required occurred, the form shall not be accepted and 
 the applicant shall be ineligible for unemployment benefits for 
 the period covered by the continued biweekly request for 
 unemployment benefits and the benefit account shall be 
 considered inactive, unless the applicant shows good cause for 
 failing to file the form by mail within the time period required.

    (c) If the applicant has been designated to file a 
 continued biweekly request for unemployment benefits by mail, an 
 applicant may submit the form by facsimile transmission on the 
 day otherwise required for mailing, or within 14 days following 
 the week in which the date required occurred.  A form submitted 
 by facsimile transmission shall be sent only to the telephone 
 number assigned for that purpose. 

    (d) An applicant who has been designated to file a 
 continued biweekly request by mail may personally deliver a 
 continued biweekly request form only to the location to which 
 the form was otherwise required to be mailed. 

    Subd. 7.    In-person continued biweekly request for 
 unemployment benefits.  The commissioner may require any 
 applicant who has been designated to make a continued biweekly 
 request for unemployment benefits by telephone, by electronic 
 transmission, or by mail to appear for a personal interview at a 
 place, time, and date designated, during which a written 
 continued biweekly request for unemployment benefits form shall 
 be completed and submitted by the applicant.  

    An applicant shall be ineligible for unemployment benefits 
 for the week or biweekly period covered by a continued biweekly 
 request and the benefit account shall be considered inactive if 
 the applicant fails, without good cause, to comply with the 
 requirement that the applicant appear for a personal interview 
 and at that time complete and submit a written continued 
 biweekly request form. 

    Subd. 8.    Good cause.  A continued biweekly request 
 for unemployment benefits that is not filed within the time 
 periods required by this section shall be accepted only for 
 those weeks that the applicant has "good cause" for not filing 
 within the time periods required. 

    Subd. 9.    Good cause defined.  "Good cause" for 
 purposes of this section is a compelling substantial reason that 
 would have prevented a reasonable person acting with due 
 diligence from filing a continued biweekly request for 
 unemployment benefits within the time periods required. 

    "Good cause" shall not include forgetfulness, loss of the 
 continued biweekly request form, having returned to work, or 
 inability to file a continued biweekly request for unemployment 
 benefits by the method designated if the applicant was aware of 
 the inability and did not make diligent effort to have the 
 method of filing a continued biweekly request changed by the 
 commissioner.  "Good cause" shall not include having previously 
 made an attempt to file a continued biweekly request for 
 unemployment benefits but where the communication was not 
 considered a continued biweekly request because the applicant 
 failed to submit all required information. 

    HIST: 1999 c 107 s 43,66; 2000 c 343 s 4; 2001 c 175 s 36,37; 
 1Sp2003 c 3 art 2 s 10,20; 2005 c 112 art 2 s 22,23 

     268.087 Unemployment benefits due deceased persons. 

    If unemployment benefits are due and payable at the time of 
 an applicant's death, those benefits may, upon application, be 
 paid to the personal representative of the estate of the 
 deceased.  In the event that no personal representative is 
 appointed, the unemployment benefits may, upon application be 
 paid in the following order:  (1) the surviving spouse, (2) the 
 surviving child or children, or (3) the surviving parent or 
 parents. 

    An individual seeking payment shall complete an application 
 prescribed by the commissioner and the payment of unemployment 
 benefits shall discharge the obligations to the applicant and no 
 other individual shall claim or assert any right to those 
 unemployment benefits. 

    HIST: (4337-26) Ex1936 c 2 s 6; 1937 c 43 s 2; 1937 c 306 s 4; 
 1939 c 443 s 5; 1941 c 554 s 5; 1943 c 650 s 4; 1945 c 376 s 5; 
 1949 c 605 s 9; 1953 c 97 s 9; 1953 c 699 s 10; 1965 c 741 s 
 14-16; 1969 c 6 s 34; 1971 c 942 s 9,10; 1973 c 599 s 6-8; 1975 
 c 104 s 2; 1975 c 336 s 13-15; 1975 c 359 s 23; 1976 c 163 s 59; 
 1976 c 271 s 78; 1977 c 4 s 7; 1977 c 297 s 15-18; 1978 c 612 s 
 1; 1979 c 24 s 1; 1979 c 181 s 9,10,19; 1980 c 508 s 8; 1Sp1982 
 c 1 s 23-25; 1983 c 290 s 168; 1983 c 372 s 20-24; 1985 c 248 s 
 44; 1986 c 444; 1987 c 362 s 18; 1987 c 384 art 1 s 55; 1987 c 
 385 s 20-22; 1989 c 209 art 2 s 1; 1989 c 282 art 2 s 169; 1990 
 c 516 s 4; 1991 c 265 art 11 s 22; 1992 c 484 s 10; 1993 c 67 s 
 3,4; 1994 c 488 s 2,3,8; 1995 c 54 s 8,9; 1995 c 231 art 1 s 32; 
 1996 c 417 s 18,31; 1997 c 66 s 36-42; 1998 c 265 s 24,45; 1999 
 c 107 s 66; 2000 c 343 s 4 

    268.09 Subdivision 1. Repealed, 1997 c 66 s 81 

    Subd. 1a.  Renumbered 268.095, subdivision 1 

    Subd. 2. Repealed, 1997 c 66 s 81 

    Subd. 2a.  Renumbered 268.095, subd 2 

    Subd. 3. Renumbered subd 18 

    Subd. 4. Repealed, 1997 c 66 s 81 

    Subd. 5. Repealed, 1997 c 66 s 81 

    Subd. 6. Repealed, 1997 c 66 s 81 

    Subd. 7. Repealed, 1997 c 66 s 81 

    Subd. 8. Repealed, 1997 c 66 s 81 

    Subd. 9.  Renumbered 268.095, subd 3 

    Subd. 10.  Renumbered 268.095, subd 4 

    Subd. 11.  Renumbered 268.095, subd 5 

    Subd. 12.  Renumbered 268.095, subd 6 

    Subd. 13.  Renumbered 268.095, subd 7 

    Subd. 14.  Renumbered 268.095, subd 8 

    Subd. 15.  Renumbered 268.095, subd 9 

    Subd. 16.  Renumbered 268.095, subd 10 

    Subd. 17.  Renumbered 268.095, subd 11 

    Subd. 18.  Renumbered 268.095, subd 12 

     268.095 Disqualification because of a quit or discharge. 

    Subdivision 1.    Quit.  An applicant who quit 
 employment shall be disqualified from all unemployment benefits 
 according to subdivision 10 except when: 

    (1) the applicant quit the employment because of a good 
 reason caused by the employer as defined in subdivision 3; 

    (2) the applicant quit the employment to accept other 
 covered employment that provided substantially better terms and 
 conditions of employment, but the applicant did not work long 
 enough at the second employment to have sufficient subsequent 
 earnings to satisfy the disqualification that would otherwise be 
 imposed under subdivision 10 for quitting the first employment; 

    (3) the applicant quit the employment within 30 calendar 
 days of beginning the employment because the employment was 
 unsuitable for the applicant; 

    (4) the employment was unsuitable for the applicant and the 
 applicant quit to enter reemployment assistance training; 

    (5) the employment was part time and the applicant also had 
 full-time employment in the base period, from which full-time 
 employment the applicant separated because of nondisqualifying 
 reasons, and the wage credits from the full-time employment are 
 sufficient to meet the minimum requirements to establish a 
 benefit account under section 268.07; 

    (6) the applicant quit because the employer notified the 
 applicant that the applicant was going to be laid off due to 
 lack of work within 30 calendar days.  An applicant who quit 
 employment within 30 calendar days of a notified date of layoff 
 due to lack of work shall be disqualified from unemployment 
 benefits through the end of the week that includes the scheduled 
 date of layoff; 

    (7) the applicant quit the employment because the 
 applicant's serious illness or injury made it medically 
 necessary that the applicant quit, provided that the applicant 
 inform the employer of the serious illness or injury and request 
 accommodation and no reasonable accommodation is made available. 

    If the applicant's serious illness is chemical dependency, 
 this exception shall not apply if the applicant was previously 
 diagnosed as chemically dependent or had treatment for chemical 
 dependency, and since that diagnosis or treatment has failed to 
 make consistent efforts to control the chemical dependency; or 

    (8) domestic abuse of the applicant or the applicant's 
 minor child, necessitated the applicant's quitting the 
 employment.  Domestic abuse shall be shown by one or more of the 
 following: 

    (i) a district court order for protection or other 
 documentation of equitable relief issued by a court; 

    (ii) a police record documenting the domestic abuse; 

    (iii) documentation that the perpetrator of the domestic 
 abuse has been convicted of the offense of domestic abuse; 

    (iv) medical documentation of domestic abuse; or 

    (v) written statement that the applicant or the applicant's 
 minor child is a victim of domestic abuse, provided by a social 
 worker, member of the clergy, shelter worker, attorney at law, 
 or other professional who has assisted the applicant in dealing 
 with the domestic abuse. 

    Domestic abuse for purposes of this clause shall be defined 
 under section 518B.01. 

    Subd. 2.    Quit defined.  (a) A quit from employment 
 occurs when the decision to end the employment was, at the time 
 the employment ended, the employee's.  

    (b) An employee who has been notified that the employee 
 will be discharged in the future, who chooses to end the 
 employment while employment in any capacity is still available, 
 shall be considered to have quit the employment. 

    (c) An employee who seeks to withdraw a previously 
 submitted notice of quitting shall be considered to have quit 
 the employment if the employer does not agree that the notice 
 may be withdrawn. 

    (d) An applicant who, within five calendar days after 
 completion of a suitable temporary job assignment from a 
 staffing service employer, (1) fails without good cause to 
 affirmatively request an additional job assignment, or (2) 
 refuses without good cause an additional suitable job assignment 
 offered, shall be considered to have quit employment. 

    This paragraph shall apply only if, at the time of 
 beginning of employment with the staffing service employer, the 
 applicant signed and was provided a copy of a separate document 
 written in clear and concise language that informed the 
 applicant of this paragraph and that unemployment benefits may 
 be affected. 

    For purposes of this paragraph, "good cause" shall be a 
 reason that is significant and would compel an average, 
 reasonable worker, who would otherwise want an additional 
 temporary job assignment with the staffing service employer, (1) 
 to fail to contact the staffing service employer, or (2) to 
 refuse an offered assignment.  

    For purposes of this paragraph, a "staffing service 
 employer" is an employer whose business involves employing 
 individuals directly for the purpose of furnishing temporary job 
 assignment workers to clients of the staffing service. 

    Subd. 3.    Good reason caused by the employer defined.  
 (a) A good reason caused by the employer for quitting is a 
 reason:  

    (1) that is directly related to the employment and for 
 which the employer is responsible; 

    (2) that is adverse to the worker; and 

    (3) that would compel an average, reasonable worker to quit 
 and become unemployed rather than remaining in the employment. 

    (b) The analysis required in paragraph (a) must be applied 
 to the specific facts of each case.  

    (c) If an applicant was subjected to adverse working 
 conditions by the employer, the applicant must complain to the 
 employer and give the employer a reasonable opportunity to 
 correct the adverse working conditions before that may be 
 considered a good reason caused by the employer for quitting. 

    (d) A reason for quitting employment shall not be 
 considered a good reason caused by the employer for quitting if 
 the reason for quitting occurred because of the applicant's 
 employment misconduct. 

    (e) Notification of discharge in the future, including a 
 layoff due to lack of work, shall not be considered a good 
 reason caused by the employer for quitting. 

    (f) An applicant has a good reason caused by the employer 
 for quitting if it results from sexual harassment of which the 
 employer was aware, or should have been aware, and the employer 
 failed to take timely and appropriate action.  Sexual harassment 
 means unwelcome sexual advances, requests for sexual favors, 
 sexually motivated physical contact or other conduct or 
 communication of a sexual nature when:  

    (1) the applicant's submission to the conduct or 
 communication is made a term or condition of the employment; 

    (2) the applicant's submission to or rejection of the 
 conduct or communication is the basis for decisions affecting 
 employment; or 

    (3) the conduct or communication has the purpose or effect 
 of substantially interfering with an applicant's work 
 performance or creating an intimidating, hostile, or offensive 
 working environment. 

    (g) The definition of a good reason caused by the employer 
 for quitting employment provided by this subdivision shall be 
 exclusive and no other definition shall apply.  

    Subd. 4.    Discharge.  An applicant who was discharged 
 from employment by an employer shall be disqualified from all 
 unemployment benefits according to subdivision 10 only if: 

    (1) the applicant was discharged because of employment 
 misconduct as defined in subdivision 6; or 

    (2) the applicant was discharged because of aggravated 
 employment misconduct as defined in subdivision 6a.  

    Subd. 4a. Renumbered subd 6a 

    Subd. 5.    Discharge defined.  (a) A discharge from 
 employment occurs when any words or actions by an employer would 
 lead a reasonable employee to believe that the employer will no 
 longer allow the employee to work for the employer in any 
 capacity.  A layoff due to lack of work shall be considered a 
 discharge.  A suspension from employment without pay of more 
 than 30 calendar days shall be considered a discharge. 

    (b) An employee who gives notice of intention to quit the 
 employment and is not allowed by the employer to work the entire 
 notice period shall be considered discharged from the employment 
 as of the date the employer will no longer allow the employee to 
 work.  If the discharge occurs within 30 calendar days prior to 
 the intended date of quitting, then, as of the intended date of 
 quitting, the separation from employment shall be considered a 
 quit from employment subject to subdivision 1. 

    Subd. 6.    Employment misconduct defined.  (a) 
 Employment misconduct means any intentional, negligent, or 
 indifferent conduct, on the job or off the job (1) that displays 
 clearly a serious violation of the standards of behavior the 
 employer has the right to reasonably expect of the employee, or 
 (2) that displays clearly a substantial lack of concern for the 
 employment. 

    Inefficiency, inadvertence, simple unsatisfactory conduct, 
 a single incident that does not have a significant adverse 
 impact on the employer, conduct an average reasonable employee 
 would have engaged in under the circumstances, poor performance 
 because of inability or incapacity, good faith errors in 
 judgment if judgment was required, or absence because of illness 
 or injury with proper notice to the employer, are not employment 
 misconduct. 

    (b) Conduct that was a direct result of the applicant's 
 chemical dependency is not employment misconduct unless the 
 applicant was previously diagnosed chemically dependent or had 
 treatment for chemical dependency, and since that diagnosis or 
 treatment has failed to make consistent efforts to control the 
 chemical dependency. 

    (c) Conduct that was a result of the applicant, or the 
 applicant's minor child, being a victim of domestic abuse as 
 defined under section 518B.01, is not employment misconduct.  
 Domestic abuse shall be shown as provided for in section 
 268.095, subdivision 1, clause (8). 

    (d) A driving offense in violation of sections 169A.20, 
 169A.31, or 169A.50 to 169A.53 that interferes with or adversely 
 affects the employment is employment misconduct. 

    (e) The definition of employment misconduct provided by 
 this subdivision shall be exclusive and no other definition 
 shall apply.  

    Subd. 6a.    Aggravated employment misconduct defined.  
 (a) For the purpose of this section, "aggravated employment 
 misconduct" means: 

    (1) the commission of any act, on the job or off the job, 
 that would amount to a gross misdemeanor or felony if the act 
 substantially interfered with the employment or had a 
 significant adverse effect on the employment; or 

    (2) for an employee of a facility as defined in section 
 626.5572, aggravated employment misconduct includes an act of 
 patient or resident abuse, financial exploitation, or recurring 
 or serious neglect, as defined in section 626.5572 and 
 applicable rules. 

    (b) If an applicant is convicted of a gross misdemeanor or 
 felony for the same act for which the applicant was discharged, 
 it is aggravated employment misconduct if the act substantially 
 interfered with the employment or had a significant adverse 
 effect on the employment. 

    (c) The definition of aggravated employment misconduct 
 provided by this subdivision shall be exclusive and no other 
 definition shall apply. 

    Subd. 7.    Act or omissions after separation.  An 
 applicant shall not be disqualified from unemployment benefits 
 under section 268.085, subdivision 13c, and this section for any 
 acts or omissions occurring after the applicant's separation 
 from employment with the employer.  A layoff due to lack of work 
 is considered a separation from employment.  

    Subd. 8. Renumbered 268.085, subd 13c 

    Subd. 9. Renumbered 268.035, subd 23a 

    Subd. 10.    Disqualification duration.  (a) A 
 disqualification from the payment of all unemployment benefits 
 under subdivisions 1 and 4 shall be for the duration of the 
 applicant's unemployment and until the end of the calendar week 
 that the applicant had total earnings in subsequent covered 
 employment of eight times the applicant's weekly unemployment 
 benefit amount. 

    (b) Any disqualification imposed under subdivisions 1 and 4 
 shall begin on the Sunday of the week that the applicant became 
 separated from employment.  

    (c) In addition to paragraph (a), if the applicant was 
 discharged from employment because of aggravated employment 
 misconduct, wage credits from that employment shall be canceled. 

    Subd. 11.    Application.  (a) Section 268.085, 
 subdivision 13c, and this section shall apply to all covered 
 employment, full time or part time, temporary or of limited 
 duration, permanent or of indefinite duration, that occurred in 
 Minnesota during the base period, the period between the end of 
 the base period and the effective date of the benefit account, 
 or the benefit year, except as provided for in subdivision 1, 
 clause (5).  

    (b) Paragraph (a) shall also apply to employment covered 
 under an unemployment insurance program of any other state or 
 established by an act of Congress. 

    Subd. 12. Renumbered 268.085, subd 13b 

    HIST: (4337-27) Ex1936 c 2 s 7; 1937 c 401 s 1; 1939 c 443 s 
 6; 1941 c 554 s 6; 1943 c 650 s 5; 1945 c 376 s 6; 1947 c 432 s 
 7; 1965 c 741 s 17; 1967 c 342 s 1; 1967 c 573 s 5; 1969 c 42 s 
 1; 1971 c 942 s 11; 1973 c 23 s 1; 1973 c 599 s 9; 1974 c 477 s 
 1; 1975 c 336 s 16; 1977 c 4 s 8; 1977 c 242 s 1; 1977 c 297 s 
 19; 1978 c 618 s 1; 1979 c 181 s 11-13; 1980 c 508 s 9; 1982 c 
 619 s 1; 1Sp1982 c 1 s 26-28; 1983 c 372 s 26,27; 1986 c 444; 
 1987 c 362 s 19,20; 1987 c 385 s 23,24; 1989 c 65 s 8; 1989 c 
 209 art 2 s 1; 1992 c 484 s 11,12; 1993 c 67 s 5-7; 1994 c 488 s 
 4,8; 1995 c 229 art 3 s 15; 1996 c 417 s 19,20,31; 1997 c 66 s 
 43-54,79; 1998 c 265 s 25-29,44,45; 1999 c 107 s 44,66; 2000 c 
 343 s 4; 2000 c 478 art 2 s 7; 2001 c 175 s 38-41,52; 1Sp2003 c 
 3 art 2 s 11-14,20; 2004 c 183 s 62-65,86; 2005 c 112 art 2 s 
 24-29 

  268.10 Repealed, 1996 c 417 s 32 

     268.101 Determinations on issues of disqualification and 
  eligibility. 

    Subdivision 1.    Notification.  (a) In an application 
 for unemployment benefits, each applicant shall report the name 
 and the reason for no longer working for the applicant's most 
 recent employer, as well as the names of all employers and the 
 reasons for no longer working for all employers during the six 
 calendar months prior to the date of the application.  If the 
 reason reported for no longer working for any of those employers 
 is other than a layoff due to lack of work, that shall raise an 
 issue of disqualification that the department shall determine.  
 An applicant shall report any offers of employment refused 
 during the eight calendar weeks prior to the date of the 
 application for unemployment benefits and the name of the 
 employer that made the offer.  An applicant's failure to report 
 the name of an employer, or giving an incorrect reason for no 
 longer working for an employer, or failing to disclose an offer 
 of employment that was refused, shall be considered a violation 
 of section 268.182, subdivision 2.  

    In an application, the applicant shall also provide all 
 information necessary to determine the applicant's eligibility 
 for unemployment benefits under section 268.085.  If the 
 applicant fails or refuses to provide information necessary to 
 determine the applicant's eligibility for unemployment benefits 
 under section 268.085, the applicant shall be ineligible for 
 unemployment benefits under section 268.085, subdivision 2, 
 until the applicant provides this required information. 

    (b) Upon establishment of a benefit account, the 
 commissioner shall notify, by mail or electronic transmission, 
 all employers the applicant was required to report on the 
 application and all base period employers and determined 
 successors to those employers under section 268.051, subdivision 
 4, in order to provide the employer an opportunity to raise, in 
 a manner prescribed by the commissioner, any issue of 
 disqualification or any issue of eligibility.  An employer shall 
 be informed of the effect that failure to raise an issue of 
 disqualification within ten calendar days after sending of the 
 notice, as provided for under subdivision 2, paragraph (b), may 
 have on the employer under section 268.047.  

    (c) Each applicant shall report any employment, loss of 
 employment, and offers of employment refused, during those weeks 
 the applicant filed continued biweekly requests for unemployment 
 benefits pursuant to section 268.086.  Each applicant who stops 
 filing continued biweekly requests during the benefit year and 
 later begins filing continued biweekly requests during that same 
 benefit year shall report the name of any employer the applicant 
 worked for during the period between the filing of continued 
 biweekly requests and the reason the applicant stopped working 
 for the employer.  The applicant shall report any offers of 
 employment refused during the period between the filing of 
 continued biweekly requests for unemployment benefits.  Those 
 employers from which the applicant has reported a loss of 
 employment pursuant to this paragraph shall be notified by mail 
 or electronic transmission and provided an opportunity to raise, 
 in a manner prescribed by the commissioner, any issue of 
 disqualification or any issue of eligibility.  An employer shall 
 be informed of the effect that failure to raise an issue may 
 have on the employer under section 268.047.  

    (d) The purpose for requiring the applicant to report the 
 name of employers and the reason for no longer working for those 
 employers, or offers of employment refused, under paragraphs (a) 
 and (c) is for the commissioner to obtain information from an 
 applicant raising all issues that may have the potential of 
 disqualifying the applicant from unemployment benefits under 
 section 268.095, or the applicant being ineligible for 
 unemployment benefits under section 268.085, subdivision 13c.  
 If the reason given by the applicant for no longer working for 
 an employer is other than a layoff due to lack of work, that 
 shall raise an issue of disqualification and the applicant shall 
 be required, as part of the determination process under 
 subdivision 2, paragraph (a), to state all the facts about the 
 cause for no longer working for the employer, if known.  If the 
 applicant fails or refuses to provide any required information, 
 the applicant shall be ineligible for unemployment benefits 
 under section 268.085, subdivision 2, until the applicant 
 provides this required information. 

    Subd. 2.    Disqualification determination.  (a) The 
 commissioner shall determine any issue of disqualification 
 raised by information required from an applicant under 
 subdivision 1, paragraph (a) or (c), and send to the applicant 
 and employer, by mail or electronic transmission, a 
 determination of disqualification or a determination of 
 nondisqualification, as is appropriate.  The determination shall 
 state the effect on the employer under section 268.047.  A 
 determination shall be made pursuant to this paragraph even if a 
 notified employer has not raised the issue of disqualification. 

    (b) The commissioner shall determine any issue of 
 disqualification raised by an employer and send to the applicant 
 and that employer, by mail or electronic transmission, a 
 determination of disqualification or a determination of 
 nondisqualification as is appropriate.  The determination shall 
 state the effect on the employer under section 268.047.  

    If a base period employer: 

    (1) was not the applicant's most recent employer prior to 
 the application for unemployment benefits; 

    (2) did not employ the applicant during the six calendar 
 months prior to the application for unemployment benefits; and 

    (3) did not raise an issue of disqualification within ten 
 calendar days of notification under subdivision 1, paragraph 
 (b); 

 then any exception under section 268.047, subdivisions 2 and 3, 
 shall begin the Sunday two weeks following the week that the 
 issue of disqualification was raised by the employer. 

    (c) If any time within 24 months from the establishment of 
 a benefit account the commissioner finds that an applicant 
 failed to report any employment, or loss of employment that was 
 required to be provided by the applicant under this section, the 
 commissioner shall determine any issue of disqualification on 
 that loss of employment and send to the applicant and involved 
 employer, by mail or electronic transmission, a determination of 
 disqualification or a determination of nondisqualification, as 
 is appropriate.  The determination shall state the effect on the 
 employer under section 268.047. 

    This paragraph shall not prevent the imposition of any 
 penalty under section 268.18, subdivision 2, or 268.182. 

    (d) An issue of disqualification shall be determined based 
 upon that information required of an applicant, any information 
 that may be obtained from an applicant or employer, and 
 information from any other source, without regard to any common 
 law burden of proof.  

    (e) A determination of disqualification or a determination 
 of nondisqualification shall be final unless an appeal is filed 
 by the applicant or notified employer within 30 calendar days 
 after sending.  The determination shall contain a prominent 
 statement indicating the consequences of not appealing. 
 Proceedings on the appeal shall be conducted in accordance with 
 section 268.105. 

    (f) An issue of disqualification for purposes of this 
 section shall include any reason for no longer working for an 
 employer other than a layoff due to lack of work, any question 
 of a disqualification from unemployment benefits under section 
 268.095, any question of an exception to disqualification under 
 section 268.095, any question of effect on an employer under 
 section 268.047, and any question of an otherwise imposed 
 disqualification that an applicant has satisfied under section 
 268.095, subdivision 10.  

    (g) Regardless of the requirements of this subdivision, the 
 commissioner is not required to send to an applicant a 
 determination where the applicant has satisfied any otherwise 
 potential disqualification under section 268.095, subdivision 10.

    Subd. 3.    Eligibility determination.  (a) The 
 commissioner shall determine any issue of eligibility raised by 
 an employer, and send to the applicant and that employer, by 
 mail or electronic transmission, a determination of eligibility 
 or a determination of ineligibility, as is appropriate. 

    (b) The commissioner shall determine any issue of 
 eligibility raised by information obtained from an applicant and 
 send to the applicant, by mail or electronic transmission, a 
 determination of eligibility or a determination of 
 ineligibility, as is appropriate.  A determination shall be made 
 pursuant to this paragraph even if a notified employer has not 
 raised the issue of eligibility.  

    (c) If any time within 24 months from the establishment of 
 a benefit account the commissioner finds the applicant failed to 
 provide, on an application for unemployment benefits or on a 
 continued biweekly request for unemployment benefits, requested 
 information on an issue of eligibility, the commissioner shall 
 determine the issue of eligibility and send to the applicant, by 
 mail or electronic transmission, a determination of eligibility 
 or a determination of ineligibility, as is appropriate. 

    This paragraph shall not prevent the imposition of a 
 penalty under section 268.18, subdivision 2, or 268.182.  

    (d) A determination of eligibility or determination of 
 ineligibility shall be final unless an appeal is filed by the 
 applicant or notified employer within 30 calendar days after 
 sending.  The determination shall contain a prominent statement 
 indicating the consequences of not appealing.  Proceedings on 
 the appeal shall be conducted in accordance with section 268.105.

    (e) An issue of eligibility for purposes of this section 
 shall include any question regarding the denial or allowing of 
 unemployment benefits under sections 268.085, 268.086, 268.115, 
 268.125, 268.135, and 268.155. 

    (f) Only if an employer raised the issue of eligibility 
 shall the employer be:  (1) sent the determination of 
 eligibility or a determination of ineligibility, or (2) 
 considered an involved employer for purposes of an appeal under 
 section 268.105.  

    Subd. 3a.    Direct hearing.  Regardless of any 
 provision of the Minnesota Unemployment Insurance Law, the 
 commissioner or an unemployment law judge may, prior to a 
 determination being made under this chapter, refer any issue of 
 disqualification, any issue of eligibility, or any other issue 
 under this chapter, directly for hearing in accordance with 
 section 268.105, subdivision 1.  The status of the issue shall 
 be the same as if a determination had been made and an appeal 
 filed. 

    Subd. 4.    Amended determination.  Unless an appeal has 
 been filed, the commissioner, on the commissioner's own motion, 
 may reconsider a determination of disqualification or 
 nondisqualification or a determination of eligibility or 
 ineligibility that has not become final and issue an amended 
 determination.  Any amended determination shall be sent to the 
 applicant and any involved employer by mail or electronic 
 transmission.  Any amended determination shall be final unless 
 an appeal is filed by the applicant or notified employer within 
 30 calendar days after sending.  Proceedings on the appeal shall 
 be conducted in accordance with section 268.105. 

    Subd. 5.    Unemployment benefit payment.  If a 
 determination or amended determination allows unemployment 
 benefits to an applicant, the unemployment benefits shall be 
 paid regardless of any appeal period or any appeal having been 
 filed. 

    Subd. 6.    Overpayment.  A determination or amended 
 determination that holds an applicant disqualified or ineligible 
 for unemployment benefits for periods an applicant has been paid 
 benefits is considered an overpayment of those unemployment 
 benefits under section 268.18, subdivision 1. 

    Subd. 7. Renumbered 268.19, subd 2 

    HIST: 1996 c 417 s 21; 1997 c 66 s 55-58,79; 1998 c 265 s 30; 
 1999 c 107 s 45,66; 2000 c 343 s 4; 2001 c 175 s 42,43,52; 
 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 66-69; 2005 c 112 art 2 s 
 30-32,41 

     268.103 Appeals by electronic transmission. 

    Subdivision 1.    In commissioner's discretion.  The 
 commissioner shall have the discretion to allow an appeal to be 
 filed by electronic transmission.  If the commissioner allows an 
 appeal to be filed by electronic transmission, that shall be 
 clearly set out on the determination or decision subject to 
 appeal. 

    The commissioner may restrict the manner, format, and 
 conditions under which an appeal by electronic transmission may 
 be filed.  Any restrictions as to days, hours, telephone number, 
 electronic address, or other conditions, shall be clearly set 
 out on the determination or decision subject to appeal. 

    All information requested by the commissioner when an 
 appeal is filed by electronic transmission must be supplied or 
 the communication shall not constitute an appeal. 

    Subd. 2.    Applicant's appeal by mail.  (a) The 
 commissioner must allow an applicant to file an appeal by mail 
 even if an appeal by electronic transmission is allowed. 

    (b) A written statement delivered or mailed to the 
 department that could reasonably be interpreted to mean that an 
 involved applicant is in disagreement with a specific 
 determination or decision shall be considered an appeal.  No 
 specific words need be used for the written statement to be 
 considered an appeal. 

    Subd. 3. Repealed by amendment, Laws 2004 c 183 s 70 

    Subd. 4.    Protests by electronic transmission.  This 
 section shall apply to the filing of protests to those 
 determinations and notices that require a protest and 
 affirmation procedure prior to an appeal. 

    HIST: 1997 c 66 s 59; 1999 c 107 s 46; 2004 c 183 s 70; 2005 c 
 112 art 2 s 33 

     268.105 Appeals. 

    Subdivision 1.    Evidentiary hearing by an unemployment 
 law judge.  (a) Upon a timely appeal having been filed, the 
 department shall send, by mail or electronic transmission, a 
 notice of appeal to all involved parties that an appeal has been 
 filed, that a de novo due process evidentiary hearing will be 
 scheduled, and that the parties have certain rights and 
 responsibilities regarding the hearing.  The department shall 
 set a time and place for a de novo due process evidentiary 
 hearing and send notice to any involved applicant and any 
 involved employer, by mail or electronic transmission, not less 
 than ten calendar days prior to the date of the hearing. 

    (b) The evidentiary hearing shall be conducted by an 
 unemployment law judge without regard to any common law burden 
 of proof as an evidence gathering inquiry and not an adversarial 
 proceeding.  The unemployment law judge shall ensure that all 
 relevant facts are clearly and fully developed.  The department 
 shall adopt rules on evidentiary hearings.  The rules need not 
 conform to common law or statutory rules of evidence and other 
 technical rules of procedure.  The department shall have 
 discretion regarding the method by which the evidentiary hearing 
 is conducted.  A report of any employee of the department, 
 except a determination, made in the regular course of the 
 employee's duties, shall be competent evidence of the facts 
 contained in it. 

    (c) After the conclusion of the hearing, upon the evidence 
 obtained, the unemployment law judge shall make findings of fact 
 and decision and send those, by mail or electronic transmission, 
 to all involved parties.  When the credibility of an involved 
 party or witness testifying in an evidentiary hearing has a 
 significant effect on the outcome of a decision, the 
 unemployment law judge must set out the reason for crediting or 
 discrediting that testimony.  The unemployment law judge's 
 decision is final unless a request for reconsideration is filed 
 pursuant to subdivision 2. 

    (d) Only employees of the department who are attorneys 
 shall serve as unemployment law judges.  The commissioner may 
 transfer to another unemployment law judge any proceedings 
 pending before an unemployment law judge.  

    Subd. 2.    Request for reconsideration.  (a) Any 
 involved applicant, involved employer, or the commissioner may, 
 within 30 calendar days of the sending of the unemployment law 
 judge's decision under subdivision 1, file a request for 
 reconsideration asking the unemployment law judge to reconsider 
 that decision.  Section 268.103 shall apply to a request for 
 reconsideration.  If a request for reconsideration is timely 
 filed, the unemployment law judge shall issue an order: 

    (1) modifying the findings of fact and decision issued 
 under subdivision 1; 

    (2) setting aside the findings of fact and decision issued 
 under subdivision 1 and directing that an additional evidentiary 
 hearing be conducted under subdivision 1; or 

    (3) affirming the findings of fact and decision issued 
 under subdivision 1. 

    (b) Upon a timely request for reconsideration having been 
 filed, the department shall send a notice, by mail or electronic 
 transmission, to all involved parties that a request for 
 reconsideration has been filed.  The notice shall inform the 
 involved parties: 

    (1) of the opportunity to provide comment on the request 
 for reconsideration, and the right under subdivision 5 to obtain 
 a copy of any recorded testimony and exhibits offered or 
 received into evidence at the evidentiary hearing; 

    (2) that providing specific comments as to a perceived 
 factual or legal error in the decision, or a perceived error in 
 procedure during the evidentiary hearing, will assist the 
 unemployment law judge in deciding the request for 
 reconsideration; 

    (3) of the right to obtain any comments and submissions 
 provided by the other involved party regarding the request for 
 reconsideration; and 

    (4) of the provisions of paragraph (c) regarding additional 
 evidence. 

 This paragraph shall not apply if paragraph (d) is applicable. 

    (c) In deciding a request for reconsideration, the 
 unemployment law judge shall not, except for purposes of 
 determining whether to order an additional evidentiary hearing, 
 consider any evidence that was not submitted at the evidentiary 
 hearing conducted under subdivision 1. 

    The unemployment law judge must order an additional 
 evidentiary hearing if an involved party shows that evidence 
 which was not submitted at the evidentiary hearing:  (1) would 
 likely change the outcome of the decision and there was good 
 cause for not having previously submitted that evidence; or (2) 
 would show that the evidence that was submitted at the 
 evidentiary hearing was likely false and that the likely false 
 evidence had an effect on the outcome of the decision. 

    (d) If the involved applicant or involved employer who 
 filed the request for reconsideration failed to participate in 
 the evidentiary hearing conducted under subdivision 1, an order 
 setting aside the findings of fact and decision and directing 
 that an additional evidentiary hearing be conducted must be 
 issued if the party who failed to participate had good cause for 
 failing to do so.  In the notice of the request for 
 reconsideration, the party who failed to participate shall be 
 informed of the requirement, and provided the opportunity, to 
 show good cause for failing to participate.  If the unemployment 
 law judge determines that good cause for failure to participate 
 has not been shown, the unemployment law judge must state that 
 in the order issued under paragraph (a). 

    Submission of a written statement at the evidentiary 
 hearing under subdivision 1 shall not constitute participation 
 for purposes of this paragraph. 

    All involved parties must be informed of this paragraph 
 with the notice of appeal and notice of hearing provided for in 
 subdivision 1. 

    "Good cause" for purposes of this paragraph is a reason 
 that would have prevented a reasonable person acting with due 
 diligence from participating at the evidentiary hearing. 

    (e) A request for reconsideration shall be decided by the 
 unemployment law judge who issued the findings of fact and 
 decision under subdivision 1 unless that unemployment law 
 judge:  (1) is no longer employed by the department; (2) is on 
 an extended or indefinite leave; (3) has been disqualified from 
 the proceedings on the judge's own motion; or (4) has been 
 removed from the proceedings as provided for under subdivision 1 
 or applicable rule. 

    (f) The unemployment law judge shall send to any involved 
 applicant or involved employer, by mail or electronic 
 transmission, the order issued under this subdivision.  An order 
 modifying the previously issued findings of fact and decision or 
 an order affirming the previously issued findings of fact and 
 decision shall be the final department decision on the matter 
 and shall be final and binding on the involved applicant and 
 involved employer unless judicial review is sought under 
 subdivision 7. 

    Subd. 2a. Repealed by amendment, 2005 c 112 art 2 s 34 

    Subd. 3.    Withdrawal of appeal.  (a) Any appeal that 
 is pending before an unemployment law judge may be withdrawn by 
 the appealing person, or an authorized representative of that 
 person, upon filing of a notice of withdrawal. 

    (b) The appeal shall, by order, be dismissed if a notice of 
 withdrawal is filed, unless an unemployment law judge directs 
 that further adjudication is required for a proper result. 

    (c) A notice of withdrawal may be filed by mail or by 
 electronic transmission. 

    Subd. 3a.    Decisions.  (a) If an unemployment law 
 judge's decision or order allows unemployment benefits to an 
 applicant, the unemployment benefits shall be paid regardless of 
 any request for reconsideration or any appeal to the Minnesota 
 Court of Appeals having been filed. 

    (b) If an unemployment law judge's decision or order 
 modifies or reverses a determination, or prior decision of the 
 unemployment law judge, allowing unemployment benefits to an 
 applicant, any benefits paid pursuant to the determination, or 
 prior decision of the unemployment law judge, is considered an 
 overpayment of those unemployment benefits under section 268.18, 
 subdivision 1. 

    (c) If an unemployment law judge's order under subdivision 
 2 allows unemployment benefits to an applicant under section 
 268.095 because of a quit or discharge and the unemployment law 
 judge's decision is reversed by the Minnesota Court of Appeals 
 or the Supreme Court of Minnesota, any unemployment benefits 
 paid the applicant shall not be considered an overpayment of 
 those unemployment benefits under section 268.18, subdivision 1. 

    (d) If an unemployment law judge, pursuant to subdivision 
 2, orders the taking of additional evidence, the unemployment 
 law judge's prior decision shall continue to be enforced until 
 new findings of fact and decision are made by the unemployment 
 law judge. 

    Subd. 4.    Testimonial powers.  An unemployment law 
 judge may administer oaths and affirmations, take depositions, 
 and issue subpoenas to compel the attendance of witnesses and 
 the production of documents and other personal property 
 considered necessary as evidence in connection with the subject 
 matter of an evidentiary hearing.  The subpoenas shall be 
 enforceable through the district court in the district that the 
 subpoena is issued.  Witnesses subpoenaed, other than an 
 involved applicant or involved employer or officers and 
 employees of an involved employer, shall be paid by the 
 department the same witness fees as in a civil action in 
 district court.  

    Subd. 5.    Use of evidence; data privacy.  (a) All 
 testimony at any evidentiary hearing conducted pursuant to 
 subdivision 1 shall be recorded.  A copy of any recorded 
 testimony and exhibits offered or received into evidence at the 
 hearing shall, upon request, be furnished to a party at no cost 
 during the time period for filing a request for reconsideration 
 or while a request for reconsideration is pending.  

    (b) Regardless of any provision of law to the contrary, if 
 recorded testimony and exhibits received into evidence at the 
 evidentiary hearing are not requested during the time period for 
 filing a request for reconsideration, or while a request for 
 reconsideration is pending, that testimony and other evidence 
 shall later be made available only pursuant to a district court 
 order.  A subpoena shall not be considered a district court 
 order. 

    (c) Testimony obtained under subdivision 1, may not be used 
 or considered for any purpose, including impeachment, in any 
 civil, administrative, or contractual proceeding, except by a 
 local, state, or federal human rights agency with enforcement 
 powers, unless the proceeding is initiated by the department. 

    Subd. 5a.    No collateral estoppel.  No findings of 
 fact or decision or order issued by an unemployment law judge 
 may be held conclusive or binding or used as evidence in any 
 separate or subsequent action in any other forum, be it 
 contractual, administrative, or judicial, except proceedings 
 provided for under this chapter, regardless of whether the 
 action involves the same or related parties or involves the same 
 facts. 

    Subd. 6.    Representation; fees.  (a) In any proceeding 
 under subdivision 1 or 2, an applicant or involved employer may 
 be represented by any agent.  

    (b) Except for services provided by an attorney-at-law, an 
 applicant shall not be charged fees, costs, or disbursements of 
 any kind in a proceeding before an unemployment law judge, the 
 Minnesota Court of Appeals, or the Supreme Court of Minnesota. 

    Subd. 7.    Judicial review.  (a) The Minnesota Court of 
 Appeals shall, by writ of certiorari to the department, review 
 the unemployment law judge's decision, provided a petition for 
 the writ is filed with the court and a copy is served upon the 
 unemployment law judge or the commissioner and any other 
 involved party within 30 calendar days of the sending of the 
 unemployment law judge's order under subdivision 2.  

    (b) Any employer petitioning for a writ of certiorari shall 
 pay to the court the required filing fee and upon the service of 
 the writ shall furnish a cost bond to the department in 
 accordance with the Rules of Civil Appellate Procedure.  If the 
 employer requests a written transcript of the testimony received 
 at the evidentiary hearing conducted pursuant to subdivision 1, 
 the employer shall pay to the department the cost of preparing 
 the transcript.  That money shall be credited to the 
 administration account. 

    (c) Upon issuance by the Minnesota Court of Appeals of a 
 writ of certiorari as a result of an applicant's petition, the 
 department shall furnish to the applicant at no cost a written 
 transcript of any testimony received at the evidentiary hearing 
 conducted pursuant to subdivision 1, and, if requested, a copy 
 of all exhibits entered into evidence.  No filing fee or cost 
 bond shall be required of an applicant petitioning the Minnesota 
 Court of Appeals for a writ of certiorari.  

    (d) The Minnesota Court of Appeals may affirm the decision 
 of the unemployment law judge or remand the case for further 
 proceedings; or it may reverse or modify the decision if the 
 substantial rights of the petitioner may have been prejudiced 
 because the findings, inferences, conclusion, or decision are: 

    (1) in violation of constitutional provisions; 

    (2) in excess of the statutory authority or jurisdiction of 
 the department; 

    (3) made upon unlawful procedure; 

    (4) affected by other error of law; 

    (5) unsupported by substantial evidence in view of the 
 entire record as submitted; or 

    (6) arbitrary or capricious. 

    (e) The department shall be considered the primary 
 responding party to any judicial action involving an 
 unemployment law judge's decision.  The department may be 
 represented by an attorney who is an employee of the department. 

    HIST: 1995 c 54 s 11; 1996 c 417 s 22,31; 1997 c 66 s 60; 1998 
 c 265 s 31,44; 1999 c 107 s 47,66; 2000 c 343 s 4; 2001 c 175 s 
 44; 1Sp2003 c 3 art 2 s 15; 2004 c 183 s 71; 2005 c 112 art 2 s 
 34 

  268.11 Renumbered 268.042 

  268.115 Extended unemployment benefits. 

    Subdivision 1.    Definitions.  The terms used in this 
 section shall have the following meaning:  

    (1) "Extended unemployment benefit period" means a period 
 that lasts for a minimum of 13 weeks and that:  

    (i) Begins with the third week after there is a state "on" 
 indicator; and 

    (ii) Ends with the third week after there is a state "off" 
 indicator. 

    No extended unemployment benefit period may begin before 
 the 14th week following the end of a prior extended unemployment 
 benefit period. 

    (2) There is a "state 'on' indicator" for a week if:  

    (i) for that week and the prior 12 weeks, the rate of 
 insured unemployment: 

    (a) equaled or exceeded 120 percent of the average of the 
 rates for the corresponding 13-week period ending in each of the 
 prior two calendar years, and was five percent or more; or 

    (b) equaled or exceeded six percent; or 

    (ii) The United States Secretary of Labor determines that 
 the average rate of seasonally adjusted total unemployment in 
 Minnesota for the most recent three months for which data is 
 published equals or exceeds 6.5 percent and this rate equals or 
 exceeds 110 percent of the rate of the corresponding three-month 
 period in either of the prior two calendar years.  

    (3) There is a "state 'off' indicator" for a week if: 

    (i) under clause (2)(i), for that week and the prior 12 
 weeks, the requirements for a "state 'on' indicator" are not 
 satisfied; or 

    (ii) under clause (2)(ii) the requirements for a "state 
 'on' indicator" are not satisfied. 

    (4) "Rate of insured unemployment," means the percentage 
 derived by dividing the average weekly number of applicants 
 filing continued biweekly requests for regular unemployment 
 benefits in the most recent 13-week period by the average 
 monthly covered employment for the first four of the last six 
 completed calendar quarters before the end of that 13-week 
 period. 

    (5) "Regular unemployment benefits" means unemployment 
 benefits available to an applicant other than extended 
 unemployment benefits and additional unemployment benefits.  

    (6) "Eligibility period" for an applicant means the period 
 consisting of the weeks remaining in the applicant's benefit 
 year within the extended unemployment benefit period and, if the 
 benefit year ends within the extended unemployment benefit 
 period, any weeks in the extended unemployment benefit period. 

    (7) "Exhaustee" means an applicant who, in the eligibility 
 period: 

    (a) the benefit year having not expired has received the 
 maximum amount of regular unemployment benefits that were 
 available under section 268.07; 

    (b) the benefit year having expired, has insufficient wage 
 credits to establish a new benefit account; and 

    (c) has no right to any type of unemployment benefits under 
 the law of any other state or under federal laws and is not 
 receiving unemployment benefits under the law of Canada. 

    Subd. 2. Repealed by amendment, 1999 c 107 s 48 

    Subd. 3.    Requirements for extended unemployment 
 benefits.  If an extended unemployment benefit period is in 
 effect, an applicant shall be paid extended unemployment 
 benefits from the trust fund for any week in the applicant's 
 eligibility period if the applicant:  

    (1) is an "exhaustee"; 

    (2) has satisfied the same requirements as those for 
 regular unemployment benefits under section 268.069; 

    (3) has wage credits of not less than 40 times the weekly 
 unemployment benefit amount; and 

    (4) is not subject to a denial of extended unemployment 
 benefits under subdivision 9.  

    Subd. 4.    Weekly extended unemployment benefit amount. 
  The weekly extended unemployment benefit amount shall be the 
 same as the weekly unemployment benefit amount of regular 
 unemployment benefits. 

    Subd. 5.    Maximum amount of extended unemployment 
 benefits.  The maximum amount of extended unemployment 
 benefits available to an applicant shall be 50 percent of the 
 maximum amount of regular unemployment benefits available in the 
 benefit year, rounded down to the next lower whole dollar.  If 
 the total rate of unemployment computed under subdivision 1, 
 clause (2)(ii), equaled or exceeded eight percent, the maximum 
 amount of extended unemployment benefits available shall be 80 
 percent of the maximum amount of regular unemployment benefits 
 available in the benefit year.  

    Subd. 6.    Public announcement.  Whenever an extended 
 unemployment benefit period is to begin as a result of a state 
 "on" indicator, or an extended unemployment benefit period is to 
 end as a result of a state "off" indicator the commissioner 
 shall make an appropriate public announcement. 

    Subd. 7.    Federal law.  This section is enacted to 
 conform to the requirements of United States Code, title 26, 
 section 3304, the Federal-State Extended Unemployment 
 Compensation Act of 1970 as amended and the applicable federal 
 regulations. 

    Subd. 8.    Interstate applicants.  An applicant 
 residing in a state other than Minnesota shall be eligible for 
 only the first two weeks of extended unemployment benefits if 
 the applicant's benefit account was established pursuant to the 
 interstate benefit payment plan and no extended unemployment 
 benefit period is in effect for the week in that state.  

    Subd. 9.    Denial provisions.  (a) An applicant shall 
 be denied extended unemployment benefits for any week in the 
 applicant's eligibility period if during that week the applicant 
 failed to accept any offer of suitable employment, failed to 
 apply for any suitable employment that the applicant was 
 referred to by the commissioner, or failed to actively seek 
 suitable employment. 

    The denial shall continue until the applicant has been 
 employed in covered employment in each of four subsequent weeks, 
 whether or not consecutive, and had earnings from that covered 
 employment of not less than four times the applicant's weekly 
 unemployment benefit amount. 

    (b) For the purpose of this subdivision "suitable 
 employment" means any employment that is within the applicant's 
 capabilities and that has a gross average weekly wage that 
 exceeds the applicant's weekly unemployment benefit amount.  The 
 employment must pay wages not less than the higher of the 
 federal minimum wage without regard to any exemption, or the 
 applicable state minimum wage.  

    (c) No applicant shall be denied extended unemployment 
 benefits for failure to accept an offer of or apply for any 
 suitable employment if:  

    (1) the position was not offered to the applicant in 
 writing; 

    (2) the position was not listed with the job service; or 

    (3) the applicant furnishes satisfactory evidence that 
 prospects for obtaining employment in the applicant's customary 
 occupation within a reasonably short period are good.  If the 
 evidence is satisfactory, the determination of whether any 
 employment is suitable shall be made in accordance with the 
 definition of suitable employment in section 268.035, 
 subdivision 23a.  

    (d) For the purpose of this subdivision an applicant is 
 "actively seeking suitable employment" only if the applicant has 
 engaged in a systematic and sustained effort to obtain 
 employment, and the applicant furnishes tangible evidence of 
 that effort.  

    Subd. 10.    Job service referral.  The job service 
 shall refer any applicant who is filing continued biweekly 
 requests for extended unemployment benefits to any employment 
 that is suitable under subdivision 9. 

    HIST: 1971 c 61 s 1; 1974 c 355 s 58; 1975 c 1 s 1; 1975 c 336 
 s 12; 1977 c 297 s 13,14; 1Sp1982 c 1 s 16-21; 1983 c 372 s 19; 
 1985 c 248 s 70; 1986 c 444; 1987 c 362 s 16; 1992 c 484 s 9; 
 1993 c 13 art 1 s 33; 1997 c 66 s 33-35,79,80; 1998 c 265 s 
 44,45; 1999 c 107 s 48,66; 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 
 20; 2004 c 183 s 72 

    268.12 Subdivision 1. Repealed, 1Sp1985 c 14 art 9 s 
 78 subd 1 

    Subd. 1a. Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

    Subd. 2. Repealed, 1997 c 66 s 81 

    Subd. 3. Repealed, 1983 c 268 s 2 

    Subd. 4. Repealed, 1997 c 66 s 81 

    Subd. 5. Repealed, 1997 c 66 s 81 

    Subd. 6. Repealed, 1989 c 343 s 7 

    Subd. 7. Repealed, 1997 c 66 s 81 

    Subd. 8. Renumbered 268.186 

    Subd. 9. Repealed, 1995 c 54 s 29 

    Subd. 9a. Renumbered 268.188 

    Subd. 10. Repealed, 1995 c 54 s 29 

    Subd. 11. Repealed, 1997 c 66 s 81 

    Subd. 12. Renumbered 268.19 

    Subd. 13. Repealed, 1995 c 54 s 29 

    Subd. 14.  Repealed, 1949 c 605 s 15 

  268.121 Renumbered 268.044 

     268.125 Additional unemployment benefits. 

    Subdivision 1.    Additional unemployment benefits; when 
 available.  Additional unemployment benefits are available if: 

    (1) at a facility that had 100 or more employees, the 
 employer reduced operations, resulting within a one-month period 
 in the layoff of 50 percent or more of the facility's work 
 force, including reductions caused as a result of a major 
 natural disaster declared by the president; 

    (2) the employer has no expressed plan to resume operations 
 that would lead to the reemployment of those employees in the 
 immediate future; and 

    (3) the seasonally adjusted unemployment rate in the county 
 that the facility is located was ten percent or more during the 
 month of the reduction or any of the three months before or 
 after the month of the reduction. 

    Subd. 2.    Payment of unemployment benefits.  
 Additional unemployment benefits are payable from the trust fund.

    Subd. 3.    Eligibility conditions.  An applicant is 
 eligible to receive additional unemployment benefits for any 
 week during the applicant's benefit year if:  

    (1) the applicant was laid off from employment as a result 
 of a reduction under subdivision 1 or was laid off due to lack 
 of work from that employer during the three-month period before, 
 or the three-month period after, the month of the reduction 
 under subdivision 1; 

    (2) the applicant meets the eligibility requirements under 
 section 268.085; 

    (3) the applicant is not subject to a disqualification 
 under section 268.095; for the purpose of this subdivision, the 
 disqualifying conditions in section 268.095, and the 
 requalifying requirements, apply to the receipt of additional 
 unemployment benefits; 

    (4) the applicant has exhausted regular unemployment 
 benefits under section 268.07, is not entitled to receive 
 extended unemployment benefits under section 268.115, and is not 
 entitled to receive unemployment benefits under any other state 
 or federal law for that week; 

    (5) a majority of the applicant's wage credits were from 
 the employer that had a reduction in operations under 
 subdivision 1. 

    Subd. 4.    Weekly unemployment benefit amount.  An 
 applicant's weekly additional unemployment benefit amount shall 
 be the same as the applicant's weekly unemployment benefit 
 amount during the current benefit year under section 268.07. 

    Subd. 5.    Maximum amount of unemployment benefits.  
 The maximum amount of additional unemployment benefits available 
 in the applicant's benefit year shall be one-half of the 
 applicant's maximum amount of regular unemployment benefits 
 available under section 268.07, subdivision 2, rounded down to 
 the next lower whole dollar.  Extended unemployment benefits 
 paid and unemployment benefits paid under any federal law other 
 than regular unemployment benefits shall be deducted from the 
 maximum amount of additional unemployment benefits available. 

    HIST: 1987 c 362 s 17; 1994 c 488 s 8; 1994 c 503 s 1-3; 1996 
 c 417 s 13-15; 1997 c 66 s 79; 2Sp1997 c 2 s 18,19; 1998 c 265 s 
 32; 1999 c 107 s 49-51,66; 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 
 20; 2004 c 183 s 73 

    268.13 Subdivision 1.  (a) Renumbered 268.042, subd 4 

    (b) Renumbered 268.131, subdivision 1, para (a) 

    (c) Renumbered 268.131, subdivision 1, para (b) 

    Subd. 2.  Renumbered 268.194, subd 3a 

    Subd. 3. Repealed, 1998 c 265 s 46 

    Subd. 4.  Renumbered 268.131, subd 2 

    Subd. 5. Repealed, 1998 c 265 s 46 

     268.131 Reciprocal unemployment benefit arrangements. 

    Subdivision 1.    Cooperation with other state and federal 
 government.  (a) The commissioner shall participate in 
 reciprocal arrangements with other states and the federal 
 government, or both, for the payment of unemployment benefits on 
 the basis of combining an applicant's wages and employment 
 covered under this law with wages and employment covered under 
 the unemployment insurance programs of other states or the 
 federal government that include provisions for applying the base 
 period of a single state law to an account involving the 
 combining of an applicant's wages and employment and avoiding 
 the duplicate use of wages by reason of such combining.  No 
 reciprocal arrangement shall be entered into unless it contains 
 provisions for reimbursements to the trust fund, by the other 
 state or the federal government, for unemployment benefits paid 
 from the trust fund to applicants based upon wages and 
 employment covered under the laws of the other state or the 
 federal government. 

    (b) On any reciprocal arrangement, the wages paid an 
 applicant from employment covered under an unemployment 
 insurance program of another state or of the federal government, 
 shall be considered wages from covered employment for the 
 purpose of determining the applicant's rights to unemployment 
 benefits under the Minnesota Unemployment Insurance Law. 

    Subd. 2.    Cooperation with foreign governments.  The 
 commissioner is authorized to enter into or cooperate in 
 arrangements whereby facilities and services provided under the 
 Minnesota Unemployment Insurance Law and facilities and services 
 provided under the unemployment insurance program of any foreign 
 government, may be used for the taking of applications for 
 unemployment benefits and continued biweekly requests and the 
 payment of unemployment benefits under this law or under a 
 similar law of a foreign government.  

    HIST: (4337-31) Ex1936 c 2 s 11; 1937 c 306 s 8; 1939 c 443 s 
 9; 1941 c 554 s 10; 1943 c 650 s 8; 1945 c 376 s 10; 1947 c 432 
 s 8-10; 1965 c 45 s 45; 1969 c 9 s 64; 1971 c 942 s 13; 1979 c 
 181 s 16; 1986 c 444; 1989 c 209 art 2 s 1; 1996 c 417 s 31; 
 1997 c 66 s 79; 1998 c 265 s 33-35,45; 1999 c 107 s 66; 2000 c 
 343 s 4; 2001 c 175 s 45,52; 1Sp2003 c 3 art 2 s 20 

     268.135 Shared work plan. 

    Subdivision 1.    Definitions.  For purposes of this 
 section: 

    (1) "Affected employee" means an employee who was 
 continuously employed as a member of the affected group, for at 
 least six months, on a full-time basis, prior to submission of 
 the shared work plan. 

    (2) "Affected group" means five or more employees 
 designated by the employer to participate in a shared work plan. 

    (3) "Shared work plan" or "plan" means an employer's plan, 
 submitted in a manner and format prescribed by the commissioner, 
 under which a group of employees whose normal weekly hours of 
 work are reduced, in order to prevent employees from being laid 
 off due to lack of work. 

    (4) "Normal weekly hours of work" means the number of hours 
 in a week that the employee normally would work for the shared 
 work employer or 40 hours, whichever is less. 

    Subd. 2.    Participation.  (a) An employer wishing to 
 participate in the shared work benefit program shall submit a 
 shared work plan to the commissioner in a manner and format 
 prescribed for approval.  The commissioner may approve a shared 
 work plan only if it: 

    (1) specifies the employees in the affected group; 

    (2) applies to only one affected group; 

    (3) includes a certified statement by the employer that 
 each employee specified in the affected group is an affected 
 employee; 

    (4) includes a certified statement by the employer that for 
 the duration of the plan the reduction in normal weekly hours of 
 work of the employees in the affected group is instead of 
 layoffs that otherwise would result in at least as large a 
 reduction in the total normal weekly hours of work; 

    (5) specifies an expiration date that is no more than one 
 year from the date the employer submits the plan for approval; 

    (6) specifies that fringe benefits, such as health and 
 retirement, available to the employees in the affected group are 
 not reduced beyond the percentage of reduction in hours of work; 
 and 

    (7) is approved in writing by the collective bargaining 
 agent for each collective bargaining agreement that covers any 
 employee in the affected group. 

    (b) The commissioner shall set the beginning and ending 
 dates of an approved shared work plan. 

    (c) The commissioner shall send to the employer a 
 determination, by mail or electronic transmission, approving or 
 disapproving the plan within 15 calendar days of its receipt.  
 Determinations are final. 

    (d) Disapproval of a plan may be reconsidered at the 
 discretion of the commissioner.  Approval of a shared work plan 
 may be revoked if the approval was based, in whole or in part, 
 upon information that was false or misleading. 

    Subd. 3.    Eligibility.  (a) Regardless of any other 
 provision, an applicant is eligible to receive shared work 
 benefits with respect to any week if: 

    (1) during the week the applicant is employed as a member 
 of an affected group in a plan that was approved prior to the 
 week and is in effect for the week; and 

    (2) during the week the normal weekly hours of work were 
 reduced, in accordance with the plan, at least 20 percent but 
 not more than 40 percent, with a corresponding reduction in 
 wages. 

    (b) Shared work benefits shall not be paid to an applicant 
 beyond one benefit year. 

    (c) The total amount of regular unemployment benefits and 
 shared work benefits paid to an applicant in a benefit year 
 shall not exceed the maximum amount of regular unemployment 
 benefits available. 

    (d) An otherwise eligible applicant shall not be denied 
 shared work benefits because of the application of any provision 
 relating to availability for employment, active search for 
 employment, or refusal to apply for or accept suitable 
 employment from other than the applicant's shared work employer. 

    Subd. 4.    Weekly benefit amount.  (a) An applicant who 
 is eligible for shared work benefits shall be paid an amount 
 equal to the regular weekly unemployment benefit amount 
 multiplied by the nearest full percentage of reduction of the 
 applicant's regular weekly hours of work as set in the plan.  
 The benefit payment, if not a whole dollar shall be rounded down 
 to the next lower whole dollar. 

    (b) The deductible earnings provisions of section 268.085, 
 subdivision 5, shall not apply to earnings from the shared work 
 employer of an applicant eligible for shared work benefits 
 unless the resulting amount would be less than the regular 
 weekly unemployment benefit amount the applicant would otherwise 
 be eligible for without regard to shared work benefits. 

    (c) An applicant shall not be eligible for shared work 
 benefits for any week that employment is performed for the 
 shared work employer in excess of the reduced hours set forth in 
 the plan. 

    HIST: 1994 c 503 s 4; 1996 c 417 s 16; 1997 c 66 s 79,80; 1998 
 c 265 s 45; 1999 c 107 s 52,66; 2000 c 343 s 4; 2004 c 183 s 
 74-76 

    268.14 Subdivision 1. Renumbered 268.198, subdivision 
 1 

    Subd. 2. Renumbered 268.198, subd 2 

    Subd. 3. Repealed, 1997 c 66 s 81 

    Subd. 4. Repealed, 1997 c 66 s 81 

    Subd. 5. Renumbered 268.198, subd 3 

    Subd. 6. Expired 

     268.145 Income tax withholding. 

    Subdivision 1.    Notification.  (a) Upon filing an 
 application for unemployment benefits, the applicant shall be 
 informed that: 

    (1) unemployment benefits are subject to federal and state 
 income tax; 

    (2) there are requirements for filing estimated tax 
 payments; 

    (3) the applicant may elect to have federal income tax 
 withheld from unemployment benefits; 

    (4) if the applicant elects to have federal income tax 
 withheld, the applicant may, in addition, elect to have 
 Minnesota state income tax withheld; and 

    (5) at any time during the benefit year the applicant may 
 change a prior election. 

    (b) If an applicant elects to have federal income tax 
 withheld, the commissioner shall deduct ten percent for federal 
 income tax, rounded down to the next lower whole dollar.  If an 
 applicant also elects to have Minnesota state income tax 
 withheld, the commissioner shall make an additional five percent 
 deduction for state income tax, rounded down to the next lower 
 whole dollar.  Any amounts deducted or offset pursuant to 
 sections 268.155, 268.18, and 268.184 have priority over any 
 amounts deducted under this section.  Federal income tax 
 withholding has priority over state income tax withholding. 

    (c) An election to have income tax withheld shall not be 
 retroactive and shall only apply to unemployment benefits paid 
 after the election. 

    Subd. 2.    Transfer of funds.  The amount of any 
 unemployment benefits deducted under this section shall remain 
 in the trust fund until transferred to the federal Internal 
 Revenue Service, or the Department of Revenue, as an income tax 
 payment on behalf of the applicant. 

    Subd. 3.    Correction of errors.  Any error that 
 resulted in underwithholding or overwithholding under this 
 section shall not be corrected retroactively. 

    Subd. 4.    Federal requirement.  The commissioner shall 
 follow all federal requirements for the deduction and 
 withholding of income tax from unemployment benefits. 

    Subd. 5.    Effect of payments.  Any amount deducted 
 under this section shall be considered as unemployment benefits 
 paid to the applicant. 

    HIST: 1996 c 417 s 17; 1997 c 66 s 79; 1998 c 254 art 1 s 73; 
 1999 c 107 s 53,66; 2000 c 343 s 4; 1Sp2001 c 4 art 2 s 23; 
 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 77; 2005 c 112 art 2 s 35 

    268.15 Subdivision 1. Renumbered 268.196, subdivision 
 1 

    Subd. 2. Renumbered 268.196, subd 2 

    Subd. 3. Renumbered 268.196, subd 3 

    Subd. 4. Repealed, 2Sp1981 c 1 s 8 

     268.155 Child support deducted from unemployment 
  benefits. 

    Subdivision 1.    Definitions.  As used in this section: 

    (1) "Child support obligations" means obligations that are 
 being enforced by a child support agency pursuant to a plan 
 described in United States Code, title 42, section 454, of the 
 Social Security Act that has been approved by the secretary of 
 health and human services under part D of title IV of the Social 
 Security Act.  This shall not include any type of spousal 
 maintenance or foster care payments; and 

    (2) "Child support agency" means the public agency 
 responsible for child support enforcement.  

    Subd. 2.    Notice upon application.  In an application 
 for unemployment benefits, the applicant shall disclose if child 
 support obligations are owed and, if so, in what state and 
 county.  If child support obligations are owed, the commissioner 
 shall, if the applicant establishes a benefit account, notify 
 the child support agency. 

    Subd. 3.    Withholding of unemployment benefits.  The 
 commissioner shall deduct and withhold from any unemployment 
 benefits payable to an applicant who owes child support 
 obligations: 

    (1) the amount required pursuant to a proper order of a 
 court or administrative agency; or 

    (2) if clause (1) is not applicable, the amount determined 
 pursuant to an agreement under United States Code, title 42, 
 section 454 (20) (B) (i), of the Social Security Act; or 

    (3) if clause (1) or (2) is not applicable, the amount 
 specified by the applicant. 

    Subd. 4.    Payment.  Any amount deducted and withheld 
 shall be paid to the child support agency, but shall for all 
 purposes be treated as if it were paid to the applicant as 
 unemployment benefits and paid by the applicant to the child 
 support agency in satisfaction of the applicant's child support 
 obligations. 

    Subd. 5.    Payment of costs.  The child support agency 
 shall pay the costs incurred by the commissioner in the 
 implementation and administration of this section and sections 
 518.551 and 518.6111. 

    Subd. 6. Renumbered subd 5 

    HIST: 1Sp1982 c 1 s 22; 1986 c 444; 1987 c 384 art 2 s 67; 
 1994 c 488 s 8; 1996 c 417 s 10-12; 1997 c 66 s 79,80; 1997 c 
 203 art 6 s 92; 1999 c 107 s 54,66; 2000 c 343 s 4 

    268.16 Subdivision 1. Renumbered 268.057, subd 5 

    Subd. 1a. Renumbered 268.057, subd 6 

    Subd. 2. Renumbered 268.057, subdivision 1 

    Subd. 3. Repealed, 1Sp1982 c 1 s 43 

    Subd. 3a. Renumbered 268.057, subd 4 

    Subd. 4. Renumbered 268.067 

    Subd. 5. Renumbered 268.057, subd 10 

    Subd. 6. Renumbered 268.057, subd 7 

    Subd. 7. Renumbered 268.057, subd 8 

    Subd. 8. Repealed, 1997 c 66 s 81 

    Subd. 9. Renumbered 268.057, subd 9 

    268.161 Subdivision 1. Renumbered 268.058, 
 subdivision 1 

    Subd. 1a. Renumbered 268.058, subd 2 

    Subd. 2. Renumbered 268.058, subd 6 

    Subd. 3. Repealed, 1997 c 66 s 81 

    Subd. 4. Renumbered 268.058, subd 5 

    Subd. 5. Renumbered 268.058, subd 4 

    Subd. 6. Renumbered 268.057, subd 2 

    Subd. 7. Renumbered 268.057, subd 3 

    Subd. 8. Renumbered 268.058, subd 3 

    Subd. 9. Renumbered 268.063 

  268.162 Renumbered 268.064 

  268.163 Renumbered 268.065 

  268.164 Renumbered 268.0625 

  268.165 Repealed, 1997 c 66 s 81 

  268.166 Renumbered 268.066 

  268.167 Renumbered 268.059 

  268.17 Renumbered 268.192 

     268.18 Unemployment benefit overpayments. 

    Subdivision 1.    Nonfraud overpayment.  (a) Any 
 applicant who (1) by reason of the applicant's own mistake, or 
 (2) because of an error by any employee of the department, or 
 (3) because of a determination or amended determination issued 
 pursuant to section 268.07 or 268.101, or (4) because of an 
 appeal decision under section 268.105, has received any 
 unemployment benefits that the applicant was not entitled to, 
 shall promptly repay the unemployment benefits to the trust 
 fund. The commissioner shall, as soon as the overpayment is 
 discovered, determine the amount due and notify the applicant to 
 repay the unemployment benefits. 

    (b) Unless the applicant files an appeal within 30 calendar 
 days after the sending of the determination of overpayment to 
 the applicant by mail or electronic transmission, the 
 determination shall become final.  Proceedings on the appeal 
 shall be conducted in accordance with section 268.105.  An 
 applicant may not collaterally attack, by way of an appeal to an 
 overpayment determination, any prior determination issued 
 pursuant to section 268.07 or 268.101, or decision issued 
 pursuant to section 268.105, that has become final. 

    (c) If the applicant fails to repay the unemployment 
 benefits determined overpaid under this subdivision, the 
 commissioner may offset from any future unemployment benefits 
 otherwise payable the amount of the overpayment.  Except when 
 the overpayment resulted because the applicant failed to report 
 deductible earnings or deductible or benefit delaying payments, 
 no single offset shall exceed 50 percent of the amount of the 
 payment from which the offset is made.  The overpayment may also 
 be collected by the same methods as delinquent payments from an 
 employer.  A determination of overpayment shall state the 
 methods of collection the commissioner may use to recover the 
 overpayment.  

    (d) If an applicant has been overpaid unemployment benefits 
 under the law of another state, due to a reason other than 
 fraud, and that state certifies that the applicant is liable 
 under its law to repay the unemployment benefits and requests 
 the commissioner to recover the overpayment, the commissioner 
 may offset from future unemployment benefits otherwise payable 
 the amount of overpayment, except that no single offset shall 
 exceed 50 percent of the amount of the payment from which the 
 offset is made.  

    (e) If under paragraph (c) or (d) the reduced unemployment 
 benefits as a result of a 50 percent offset is not a whole 
 dollar amount, it shall be rounded down to the next lower whole 
 dollar. 

    (f) Unemployment benefits paid for weeks more than three 
 years prior to the date of a determination of overpayment issued 
 under this subdivision shall not be considered overpaid 
 unemployment benefits. 

    Subd. 2.    Overpayment due to fraud.  (a) Any applicant 
 who receives unemployment benefits by knowingly misrepresenting, 
 misstating, or failing to disclose any material fact, or who 
 makes a false statement or representation without a good faith 
 belief as to the correctness of the statement or representation, 
 has committed fraud.  After the discovery of facts indicating 
 fraud, the commissioner shall make a determination that the 
 applicant obtained unemployment benefits by fraud and that the 
 applicant must promptly repay the unemployment benefits to the 
 trust fund.  In addition, the commissioner shall assess a 
 penalty equal to 25 percent of the amount fraudulently 
 obtained.  If the applicant had a prior overpayment due to 
 fraud, the commissioner shall, on the present overpayment, 
 assess a penalty equal to 50 percent of the amount fraudulently 
 obtained.  This penalty is in addition to penalties under 
 section 268.182. 

    (b) Unless the applicant files an appeal within 30 calendar 
 days after the sending of the determination of overpayment by 
 fraud to the applicant by mail or electronic transmission, the 
 determination shall become final.  Proceedings on the appeal 
 shall be conducted in accordance with section 268.105.  

    (c) If the applicant fails to repay the unemployment 
 benefits, penalty, and interest assessed, the commissioner shall 
 offset from future unemployment benefits otherwise payable the 
 total amount due.  The total due may also be collected by the 
 same methods as delinquent payments from an employer.  A 
 determination of overpayment by fraud shall state the methods of 
 collection the commissioner may use to recover the overpayment.  
 Money received in repayment of fraudulently obtained 
 unemployment benefits, penalties, and interest shall first be 
 applied to the unemployment benefits overpaid, then to the 
 penalty amount due, then to any interest due.  Payments made 
 toward the penalty shall be credited to the contingent account. 

    (d) If an applicant has been overpaid unemployment benefits 
 under the law of another state because of fraud and that state 
 certifies that the applicant is liable to repay the unemployment 
 benefits and requests the commissioner to recover the 
 overpayment, the commissioner may offset from future 
 unemployment benefits otherwise payable the amount of 
 overpayment.  

    (e) Unemployment benefits paid for weeks more than four 
 years prior to the date of a determination of overpayment by 
 fraud issued under this subdivision shall not be considered 
 overpaid unemployment benefits.  

    Subd. 2a.  Renumbered subd 3a 

    Subd. 2b.    Interest.  (a) On any unemployment benefits 
 fraudulently obtained, and any penalty amounts assessed under 
 subdivision 2, the commissioner may assess interest at the rate 
 of 1-1/2 percent per month on any amount that remains unpaid 30 
 calendar days after the date of the determination of overpayment 
 by fraud.  A determination of overpayment by fraud shall state 
 that interest shall be assessed. 

    (b) If this subdivision became effective after the date of 
 the determination, or the determination did not state that 
 interest shall be assessed, interest shall be assessed beginning 
 30 calendar days after notification, by mail or electronic 
 transmission, to the applicant. 

    (c) Interest payments under this section shall be credited 
 to the administration account. 

    Subd. 3. Renumbered 268.182 

    Subd. 3a.    Offset of federal unemployment benefits.  
 The commissioner is authorized to enter into reciprocal 
 agreements with the United States Secretary of Labor, whereby, 
 overpayments of unemployment benefits as determined under 
 federal law, may be recovered by offset from unemployment 
 benefits otherwise payable and unemployment benefit overpayments 
 under subdivisions 1 and 2 may be recovered by offset from 
 unemployment benefits otherwise payable under a federal program. 

    Subd. 4.    Cancellation of overpayments.  (a) If 
 unemployment benefits determined overpaid under subdivision 1 
 are not repaid or offset from subsequent unemployment benefits 
 as provided for in subdivision 1 within six years after the date 
 of the determination of overpayment, the commissioner shall 
 cancel the overpayment balance, and no administrative or legal 
 proceedings shall be used to enforce collection of those amounts.

    (b) If unemployment benefits determined overpaid under 
 subdivision 2 including penalties and interest are not repaid or 
 offset from subsequent unemployment benefits as provided for in 
 subdivision 2 within ten years after the date of the 
 determination of overpayment by fraud, the commissioner shall 
 cancel the overpayment balance and any penalties and interest 
 due, and no administrative or legal proceeding shall be used to 
 enforce collection of those amounts. 

    (c) The commissioner may cancel at any time any 
 overpayment, including penalties and interest, that the 
 commissioner determines is uncollectible due to death or 
 bankruptcy. 

    Subd. 4a.    Court fees.  (a) If the commissioner is 
 required to pay any court fees in an attempt to enforce 
 collection of overpaid unemployment benefits, penalties, or 
 interest, the commissioner may add the amount of the court fees 
 to the total amount due. 

    (b) If an applicant who has been determined overpaid 
 unemployment benefits because of fraud seeks to have any portion 
 of the debt discharged under the federal bankruptcy code, and 
 the commissioner files an objection in bankruptcy court to the 
 discharge, the commissioner may add the commissioner's cost of 
 any court fees to the debt if the bankruptcy court does not 
 discharge the debt. 

    Subd. 5. Repealed, 1997 c 66 s 81 

    Subd. 5.    Remedies.  (a) Any method undertaken to 
 recover an overpayment of unemployment benefits, including any 
 penalties and interest, shall not be considered an election of a 
 method of recovery.  

    (b) Intervention or lack thereof, in whole or in part, in a 
 workers' compensation matter under section 176.361 shall not be 
 considered an election of a remedy and shall not prevent the 
 commissioner from determining any unemployment benefits overpaid 
 under subdivision 1 or 2 or taking action under section 268.182. 

    Subd. 6. Renumbered 268.184 

    Subd. 6.    Collection of overpayments.  (a) The 
 commissioner may not compromise the amount that has been 
 determined overpaid under this section including penalties and 
 interest.  

    (b) The commissioner shall have discretion regarding the 
 recovery of any overpayment under subdivision 1.  Regardless of 
 any law to the contrary, the commissioner shall not be required 
 to refer any amount determined overpaid under subdivision 1 to a 
 public or private collection agency, including agencies of this 
 state.  

    (c) Amounts determined overpaid under subdivision 1 shall 
 not be considered a "debt" to the state of Minnesota for 
 purposes of any reporting requirements to the commissioner of 
 finance. 

    (d) A pending appeal under section 268.105 shall not 
 suspend the assessment of interest, penalties, or collection of 
 an overpayment under this section. 

    (e) Section 16A.626 applies to the repayment by an 
 applicant of any overpayment, penalty, or interest under this 
 section. 

    HIST: (4337-36) Ex1936 c 2 s 16; 1941 c 554 s 15; 1951 c 442 s 
 11; 1953 c 97 s 18; 1969 c 567 s 3; 1973 c 254 s 3; 1975 c 336 s 
 24; 1977 c 4 s 10; 1977 c 430 s 25 subd 1; 1979 c 181 s 17,18; 
 1Sp1982 c 1 s 37-40; 1983 c 216 art 1 s 42,87; 1983 c 372 s 
 45,46; 1985 c 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 
 1987 c 385 s 40-45; 1988 c 712 s 3; 1989 c 209 art 2 s 1; 1990 c 
 566 s 8; 1992 c 484 s 15; 1994 c 483 s 1; 1995 c 54 s 21-24; 
 1996 c 417 s 29,31; 1997 c 66 s 71-73,79; 1998 c 265 s 36,45; 
 1999 c 107 s 55,66; 2000 c 343 s 4; 2001 c 175 s 46; 1Sp2003 c 3 
 art 2 s 16,17,20; 2004 c 183 s 78-81; 2004 c 206 s 52; 2005 c 
 112 art 2 s 36-38 

     268.182 Applicant's false representations; concealment 
  of facts; penalty. 

    Subdivision 1.    Criminal penalties.  Whoever obtains, 
 or attempts to obtain, or aids or abets any individual to obtain 
 by means of an intentional false statement or representation, by 
 intentional concealment of a material fact, or by impersonation 
 or other fraudulent means, unemployment benefits that the 
 individual is not entitled or unemployment benefits greater than 
 the individual is entitled under this chapter, or under the law 
 of any state or of the federal government, either personally or 
 for any other individual, is guilty of theft and shall be 
 sentenced pursuant to section 609.52.  

    Subd. 2.    Administrative penalties.  Any applicant who 
 knowingly makes a false statement or representation, who 
 knowingly fails to disclose a material fact, or who makes a 
 false statement or representation without a good faith belief as 
 to the correctness of the statement or representation, in order 
 to obtain or in an attempt to obtain unemployment benefits may 
 be assessed, in addition to any other penalties, an 
 administrative penalty of being ineligible for unemployment 
 benefits for 13 to 104 weeks.  A determination of ineligibility 
 setting out the weeks the applicant shall be ineligible shall be 
 sent to the applicant by mail or electronic transmission.  
 Unless an appeal is filed within 30 calendar days of sending, 
 the determination shall be final.  Proceeding on the appeal 
 shall be conducted in accordance with section 268.105.  

    HIST: Ex1936 c 2 s 16; 1941 c 554 s 15; 1951 c 442 s 11; 1953 
 c 97 s 18; 1969 c 567 s 3; 1973 c 254 s 3; 1975 c 336 s 24; 1977 
 c 4 s 10; 1977 c 430 s 25 subd 1; 1979 c 181 s 17,18; 1Sp1982 c 
 1 s 37-40; 1983 c 216 art 1 s 42,87; 1983 c 372 s 45,46; 1985 c 
 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 385 s 
 40-45; 1988 c 712 s 3; 1989 c 209 art 2 s 1; 1990 c 566 s 8; 
 1992 c 484 s 15; 1994 c 483 s 1; 1995 c 54 s 21-24; 1996 c 417 s 
 29,31; 1997 c 66 s 74,79; 1998 c 265 s 37; 1999 c 107 s 56,66; 
 2000 c 343 s 4; 2004 c 183 s 82; 2004 c 206 s 52; 2005 c 112 art 
 2 s 39 

     268.184 Employer misconduct; penalty. 

    Subdivision 1.    Administrative penalties.  (a) If the 
 commissioner finds that any employer or any employee, officer, 
 or agent of any employer, is in collusion with any applicant for 
 the purpose of assisting the applicant to receive unemployment 
 benefits fraudulently, the employer shall be penalized $500 or 
 the amount of unemployment benefits determined to be overpaid, 
 whichever is greater. 

    (b) If the commissioner finds that any employer or any 
 employee, officer, or agent of an employer has made (1) a false 
 statement or representation knowing it to be false, including 
 reporting employees on a wage detail report under section 
 268.044 knowing the employees actually are employed by a 
 different employer, or (2) has made a false statement or 
 representation without a good faith belief as to correctness of 
 the statement or representation, or (3) who knowingly fails to 
 disclose a material fact, to prevent or reduce the payment of 
 unemployment benefits to any applicant or to reduce or avoid any 
 payment required from an employer under this chapter or section 
 116L.20, the employer shall be penalized $500, or 50 percent of 
 the reduced unemployment benefits or payment required, whichever 
 is greater. 

    (c) If the commissioner finds that an employer failed or 
 refused to honor a subpoena issued under section 268.105, 
 subdivision 4, or section 268.188, the employer shall be 
 penalized $500 and any costs of enforcing the subpoena, 
 including attorney fees. 

    (d) Penalties under this subdivision shall be in addition 
 to any other penalties and subject to the same collection 
 procedures that apply to past due taxes.  Penalties shall be 
 paid to the department within 30 calendar days of assessment and 
 credited to the contingent account. 

    (e) The assessment of the penalty shall be final unless the 
 employer files an appeal within 30 calendar days after the 
 sending of notice of the penalty to the employer by mail or 
 electronic transmission.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105. 

    Subd. 1a.    Notification and misreporting penalties.  
 (a) If the commissioner finds that any employer or agent of an 
 employer failed to meet the notification requirements of section 
 268.051, subdivision 4, the employer shall be assessed a penalty 
 of $5,000 or two percent of the first full quarterly payroll 
 acquired, whichever is higher.  Payroll is wages paid as defined 
 in section 268.035, subdivision 30.  The penalty under this 
 paragraph shall be canceled if the commissioner determines that 
 the failure occurred because of ignorance or inadvertence. 

    (b) If the commissioner finds that any individual advised 
 an employer to violate the employer's notification requirements 
 under section 268.051, subdivision 4, the individual, and that 
 individual's employer, shall each be assessed the penalty in 
 paragraph (a). 

    (c) If the commissioner finds that any person or agent of a 
 person violated the reporting requirements of section 268.0435 
 or 268.046, the person shall be assessed a penalty of $5,000 or 
 two percent of the quarterly payroll reported in violation of 
 section 268.0435 or 268.046, whichever is higher.  Payroll is 
 wages paid as defined in section 268.035, subdivision 30. 

    (d) Penalties under this subdivision shall be in addition 
 to any other penalties and subject to the same collection 
 procedures that apply to past due amounts from an employer.  
 Penalties must be paid within 30 calendar days after sending of 
 the notice of penalty. 

    (e) The assessment of a penalty shall be final unless the 
 person assessed files an appeal within 30 calendar days after 
 sending of the notice of the penalty by mail or electronic 
 transmission.  Proceedings on the appeal shall be conducted in 
 accordance with section 268.105. 

    Subd. 2.    Criminal penalties.  Any employer or any 
 officer or agent of an employer or any other individual who: 

    (1) makes a false statement or representation knowing it to 
 be false; 

    (2) knowingly fails to disclose a material fact, including 
 notification required under section 268.051, subdivision 4; or 

    (3) knowingly advises or assists an employer in violating 
 clause (1) or (2), to avoid or reduce any payment required from 
 an employer under this chapter or section 116L.20, or to prevent 
 or reduce the payment of unemployment benefits to any applicant, 
 is guilty of a gross misdemeanor unless the underpayment exceeds 
 $500, in that case the individual is guilty of a felony.  

    HIST: Ex1936 c 2 s 16; 1941 c 554 s 15; 1951 c 442 s 11; 1953 
 c 97 s 18; 1969 c 567 s 3; 1973 c 254 s 3; 1975 c 336 s 24; 1977 
 c 4 s 10; 1977 c 430 s 25 subd 1; 1979 c 181 s 17,18; 1Sp1982 c 
 1 s 37-40; 1983 c 216 art 1 s 42,87; 1983 c 372 s 45,46; 1985 c 
 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 385 s 
 40-45; 1988 c 712 s 3; 1989 c 209 art 2 s 1; 1990 c 566 s 8; 
 1992 c 484 s 15; 1994 c 483 s 1; 1995 c 54 s 21-24; 1996 c 417 s 
 29,31; 1997 c 66 s 76,79; 1998 c 265 s 38; 1999 c 107 s 56,66; 
 2000 c 343 s 4; 2001 c 175 s 47; 2004 c 183 s 83; 2005 c 112 art 
 1 s 11-13 

     268.186 Records; audits. 

    (a) Each employer shall keep true and accurate records for 
 the periods of time and containing the information the 
 commissioner may require.  For the purpose of administering this 
 chapter, the commissioner has the power to audit, examine, or 
 cause to be supplied or copied, any books, correspondence, 
 papers, records, or memoranda that are relevant, whether the 
 books, correspondence, papers, records, or memoranda are the 
 property of or in the possession of the employer or any other 
 person at any reasonable time and as often as may be necessary. 

    (b) Any employer that refuses to allow an audit of its 
 records by the department, or that fails to make all necessary 
 records available for audit in Minnesota upon request of the 
 commissioner, may be assessed an administrative penalty of 
 $500.  The penalty collected shall be credited to the 
 administration account to be used by the commissioner to ensure 
 integrity in the administration of the unemployment insurance 
 program. 

    (c) The commissioner may make summaries, compilations, 
 photographs, duplications, or reproductions of any records, or 
 reports that the commissioner considers advisable for the 
 preservation of the information contained therein.  Any 
 summaries, compilations, photographs, duplications, or 
 reproductions shall be admissible in any proceeding under this 
 chapter.  The commissioner may duplicate records, reports, 
 summaries, compilations, instructions, determinations, or any 
 other written or recorded matter pertaining to the 
 administration of this chapter. 

    (d) Regardless of any law to the contrary, the commissioner 
 may provide for the destruction of any records, reports, or 
 reproductions thereof, or other papers that are no longer 
 necessary for the administration of this chapter, including any 
 required audit.  In addition, the commissioner may provide for 
 the destruction or disposition of any record, report, or other 
 paper from which the information has been electronically 
 captured and stored, or that has been photographed, duplicated, 
 or reproduced.  

    HIST: Ex1936 c 2 s 10; 1937 c 306 s 7; 1939 c 441 s 42; 1939 c 
 443 s 8,10; 1941 c 554 s 9; 1943 c 650 s 7; 1945 c 376 s 9; 1947 
 c 600 s 3-6; 1949 c 605 s 15; 1949 c 739 s 8; 1951 c 442 s 6-10; 
 1951 c 713 s 29; 1953 c 97 s 15; 1953 c 603 s 1; 1953 c 612 s 1; 
 1955 c 847 s 22; 1957 c 883 s 7; 1965 c 45 s 42-44; 1965 c 741 s 
 18; 1967 c 770 s 1; 1969 c 9 s 63; 1969 c 310 s 2; 1969 c 567 s 
 1,3; 1969 c 854 s 11,12; 1969 c 1129 art 8 s 7; 1971 c 942 s 12; 
 1973 c 254 s 1,3; 1973 c 492 s 14; 1974 c 241 s 1; 1975 c 315 s 
 19; 1975 c 336 s 20,21; 1977 c 172 s 2; 1977 c 237 s 1; 1977 c 
 297 s 20; 1977 c 305 s 31; 1977 c 430 s 25 subd 1; 1978 c 674 s 
 60; 1979 c 181 s 15; 1980 c 615 s 37; 1981 c 311 s 39; 1982 c 
 424 s 130; 1982 c 545 s 23,24; 1Sp1982 c 1 s 31,32; 1983 c 216 
 art 1 s 87; 1983 c 247 s 114; 1983 c 260 s 58; 1983 c 312 art 8 
 s 2; 1983 c 372 s 37,38; 1984 c 544 s 89; 1985 c 248 s 70; 
 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 165 s 1; 1987 c 312 
 art 1 s 26 subd 2; 1987 c 362 s 23; 1987 c 385 s 25; 1989 c 65 s 
 11; 1989 c 209 art 2 s 1; 1990 c 516 s 6,7; 1991 c 202 s 16; 
 1993 c 67 s 10; 1994 c 483 s 1; 1994 c 488 s 8; 1995 c 54 s 12; 
 1996 c 417 s 23,31; 1996 c 440 art 1 s 47; 1997 c 66 s 62,79; 
 1998 c 265 s 44; 1999 c 107 s 57,66; 2000 c 343 s 4; 1Sp2003 c 1 
 art 2 s 77; 2004 c 183 s 84 

     268.188 Subpoenas; oaths. 

    (a) The commissioner shall have power to administer oaths 
 and affirmations, take depositions, certify to official acts, 
 and issue subpoenas to compel the attendance of individuals and 
 the production of documents and other personal property 
 necessary in connection with the administration of the Minnesota 
 unemployment insurance program. 

    (b) Individuals subpoenaed, other than applicants or 
 officers and employees of an employer that is the subject of the 
 inquiry, shall be allowed fees the same as witness fees in civil 
 actions in district court.  The fees need not be paid in advance.

    (c) The subpoena shall be enforceable through the district 
 court in the district that the subpoena is issued. 

    HIST: Ex1936 c 2 s 10; 1937 c 306 s 7; 1939 c 441 s 42; 1939 c 
 443 s 8,10; 1941 c 554 s 9; 1943 c 650 s 7; 1945 c 376 s 9; 1947 
 c 600 s 3-6; 1949 c 605 s 15; 1949 c 739 s 8; 1951 c 442 s 6-10; 
 1951 c 713 s 29; 1953 c 97 s 15; 1953 c 603 s 1; 1953 c 612 s 1; 
 1955 c 847 s 22; 1957 c 883 s 7; 1965 c 45 s 42-44; 1965 c 741 s 
 18; 1967 c 770 s 1; 1969 c 9 s 63; 1969 c 310 s 2; 1969 c 567 s 
 1,3; 1969 c 854 s 11,12; 1969 c 1129 art 8 s 7; 1971 c 942 s 12; 
 1973 c 254 s 1,3; 1973 c 492 s 14; 1974 c 241 s 1; 1975 c 315 s 
 19; 1975 c 336 s 20,21; 1977 c 172 s 2; 1977 c 237 s 1; 1977 c 
 297 s 20; 1977 c 305 s 31; 1977 c 430 s 25 subd 1; 1978 c 674 s 
 60; 1979 c 181 s 15; 1980 c 615 s 37; 1981 c 311 s 39; 1982 c 
 424 s 130; 1982 c 545 s 23,24; 1Sp1982 c 1 s 31,32; 1983 c 216 
 art 1 s 87; 1983 c 247 s 114; 1983 c 260 s 58; 1983 c 312 art 8 
 s 2; 1983 c 372 s 37,38; 1984 c 544 s 89; 1985 c 248 s 70; 
 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 165 s 1; 1987 c 312 
 art 1 s 26 subd 2; 1987 c 362 s 23; 1987 c 385 s 25; 1989 c 65 s 
 11; 1989 c 209 art 2 s 1; 1990 c 516 s 6,7; 1991 c 202 s 16; 
 1993 c 67 s 10; 1994 c 483 s 1; 1994 c 488 s 8; 1995 c 54 s 12; 
 1996 c 417 s 23,31; 1996 c 440 art 1 s 47; 1997 c 66 s 63,79; 
 1998 c 265 s 44; 1999 c 107 s 58,66; 2001 c 175 s 52; 2004 c 206 s 52 

     268.19 Data privacy. 

    Subdivision 1.    Use of data.  (a) Except as otherwise 
 provided by this section, data gathered from any person pursuant 
 to the administration of the Minnesota Unemployment Insurance 
 Law are private data on individuals or nonpublic data not on 
 individuals as defined in section 13.02, subdivisions 9 and 12, 
 and may not be disclosed except pursuant to a district court 
 order or section 13.05.  A subpoena shall not be considered a 
 district court order.  These data may be disseminated to and 
 used by the following agencies without the consent of the 
 subject of the data:  

    (1) state and federal agencies specifically authorized 
 access to the data by state or federal law; 

    (2) any agency of any other state or any federal agency 
 charged with the administration of an unemployment insurance 
 program; 

    (3) any agency responsible for the maintenance of a system 
 of public employment offices for the purpose of assisting 
 individuals in obtaining employment; 

    (4) human rights agencies within Minnesota that have 
 enforcement powers; 

    (5) the Department of Revenue only to the extent necessary 
 for its duties under Minnesota laws; 

    (6) public and private agencies responsible for 
 administering publicly financed assistance programs for the 
 purpose of monitoring the eligibility of the program's 
 recipients; 

    (7) the Department of Labor and Industry and the Division 
 of Insurance Fraud Prevention in the Department of Commerce on 
 an interchangeable basis with the department for uses consistent 
 with the administration of their duties under Minnesota law; 

    (8) local and state welfare agencies for monitoring the 
 eligibility of the data subject for assistance programs, or for 
 any employment or training program administered by those 
 agencies, whether alone, in combination with another welfare 
 agency, or in conjunction with the department or to monitor and 
 evaluate the statewide Minnesota family investment program by 
 providing data on recipients and former recipients of food 
 stamps or food support, cash assistance under chapter 256, 256D, 
 256J, or 256K, child care assistance under chapter 119B, or 
 medical programs under chapter 256B, 256D, or 256L; 

    (9) local and state welfare agencies for the purpose of 
 identifying employment, wages, and other information to assist 
 in the collection of an overpayment debt in an assistance 
 program; 

    (10) local, state, and federal law enforcement agencies for 
 the sole purpose of ascertaining the last known address and 
 employment location of a person who is the subject of a criminal 
 investigation; 

    (11) the federal Immigration and Naturalization Service 
 shall have access to data on specific individuals and specific 
 employers provided the specific individual or specific employer 
 is the subject of an investigation by that agency; and 

    (12) the Department of Health solely for the purposes of 
 epidemiologic investigations.  

    (b) Data on individuals and employers that are collected, 
 maintained, or used by the department in an investigation 
 pursuant to section 268.182 are confidential as to data on 
 individuals and protected nonpublic data not on individuals as 
 defined in section 13.02, subdivisions 3 and 13, and must not be 
 disclosed except pursuant to statute or district court order or 
 to a party named in a criminal proceeding, administrative or 
 judicial, for preparation of a defense.  

    (c) Data gathered by the department pursuant to the 
 administration of the Minnesota unemployment insurance program 
 must not be made the subject or the basis for any suit in any 
 civil proceedings, administrative or judicial, unless the action 
 is initiated by the department. 

    Subd. 1a.    Wage detail data.  (a) Wage and employment 
 data gathered pursuant to section 268.044 may be disseminated to 
 and used, without the consent of the subject of the data, by an 
 agency of another state that is designated as the performance 
 accountability and consumer information agency for that state 
 pursuant to Code of Federal Regulations, volume 20, part 
 663.510(c), in order to carry out the requirements of the 
 Workforce Investment Act of 1998, United States Code, title 29, 
 sections 2842 and 2871. 

    (b) The commissioner may enter into a data exchange 
 agreement with an employment and training service provider under 
 section 116L.17, or the Workforce Investment Act of 1998, United 
 States Code, title 29, section 2864, under which the 
 commissioner, with the consent of the subject of the data, may 
 furnish data on the quarterly wages paid and number of hours 
 worked on those individuals who have received employment and 
 training services from the provider.  With the initial consent 
 of the subject of the data, this data may be shared for up to 
 three years after termination of the employment and training 
 services provided to the individual without execution of an 
 additional consent.  This data shall be furnished solely for the 
 purpose of evaluating the employment and training services 
 provided.  The data subject's ability to receive service is not 
 affected by a refusal to give consent under this paragraph.  The 
 consent form must state this fact. 

    Subd. 2.    Employer information; absolute privilege.  
 (a) Regardless of any provision of law to the contrary, an 
 employer may provide the commissioner with information on an 
 applicant so that the commissioner can determine an applicant's 
 entitlement to unemployment benefits under the Minnesota 
 Unemployment Insurance Law. 

    (b) The commissioner may disseminate an employer's name and 
 address and the name and address of any employer's unemployment 
 insurance processing agent in order to administer the Minnesota 
 unemployment insurance program. 

    (c) Information obtained pursuant to the Minnesota 
 Unemployment Insurance Law, in order to determine an applicant's 
 entitlement to unemployment benefits, shall be absolutely 
 privileged and shall not be made the subject matter or the basis 
 for any civil proceeding, administrative, or judicial.  

    HIST: Ex1936 c 2 s 10; 1937 c 306 s 7; 1939 c 441 s 42; 1939 c 
 443 s 8,10; 1941 c 554 s 9; 1943 c 650 s 7; 1945 c 376 s 9; 1947 
 c 600 s 3-6; 1949 c 605 s 15; 1949 c 739 s 8; 1951 c 442 s 6-10; 
 1951 c 713 s 29; 1953 c 97 s 15; 1953 c 603 s 1; 1953 c 612 s 1; 
 1955 c 847 s 22; 1957 c 883 s 7; 1965 c 45 s 42-44; 1965 c 741 s 
 18; 1967 c 770 s 1; 1969 c 9 s 63; 1969 c 310 s 2; 1969 c 567 s 
 1,3; 1969 c 854 s 11,12; 1969 c 1129 art 8 s 7; 1971 c 942 s 12; 
 1973 c 254 s 1,3; 1973 c 492 s 14; 1974 c 241 s 1; 1975 c 315 s 
 19; 1975 c 336 s 20,21; 1977 c 172 s 2; 1977 c 237 s 1; 1977 c 
 297 s 20; 1977 c 305 s 31; 1977 c 430 s 25 subd 1; 1978 c 674 s 
 60; 1979 c 181 s 15; 1980 c 615 s 37; 1981 c 311 s 39; 1982 c 
 424 s 130; 1982 c 545 s 23,24; 1Sp1982 c 1 s 31,32; 1983 c 216 
 art 1 s 87; 1983 c 247 s 114; 1983 c 260 s 58; 1983 c 312 art 8 
 s 2; 1983 c 372 s 37,38; 1984 c 544 s 89; 1985 c 248 s 70; 
 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 165 s 1; 1987 c 312 
 art 1 s 26 subd 2; 1987 c 362 s 23; 1987 c 385 s 25; 1989 c 65 s 
 11; 1989 c 209 art 2 s 1; 1990 c 516 s 6,7; 1991 c 202 s 16; 
 1993 c 67 s 10; 1994 c 483 s 1; 1994 c 488 s 8; 1995 c 54 s 12; 
 1996 c 417 s 21,23,31; 1996 c 440 art 1 s 47; 1997 c 66 s 
 55-58,79; 1998 c 265 s 30; 1998 c 273 s 13; 1998 c 371 s 11; 
 1999 c 107 s 45,66; 2000 c 343 s 4; 2000 c 468 s 25; 2001 c 175 
 s 52; 1Sp2003 c 3 art 2 s 20; 1Sp2003 c 4 s 1; 1Sp2003 c 8 art 2 
 s 16; 1Sp2003 c 14 art 1 s 106; 2004 c 183 s 85; 2004 c 206 s 
 52; 2004 c 269 art 1 s 10; 2004 c 290 s 31,32; 2005 c 112 art 2 
 s 41; 1Sp2005 c 1 art 4 s 74 

     268.192 Protection of rights. 

    Subdivision 1.    Waiver of rights void.  Any agreement 
 by an individual to waive, release, or commute rights to 
 unemployment benefits or any other rights under the Minnesota 
 Unemployment Insurance Law shall be void.  Any agreement by an 
 employee to pay all or any portion of an employer's taxes, shall 
 be void.  No employer shall directly or indirectly make or 
 require or accept any deduction from wages to pay the employer's 
 taxes, require or accept any waiver of any right or in any 
 manner obstruct or impede an application or continued biweekly 
 request for unemployment benefits.  Any employer or officer or 
 agent of any employer who violates any portion of this 
 subdivision shall, for each offense, be guilty of a misdemeanor. 

    Subd. 2.    No assignment of unemployment benefits; 
 exemptions.  Any assignment, pledge, or encumbrance of 
 unemployment benefits shall be void.  Unemployment benefits 
 shall be exempt from levy, execution, attachment, or any other 
 remedy provided for the collection of debt.  Any waiver of this 
 subdivision shall be void. 

    HIST: Ex1936 c 2 s 15; 1941 c 554 s 14; 1986 c 444; 1989 c 209 
 art 2 s 1; 1996 c 417 s 31; 1997 c 66 s 79; 1998 c 265 s 39; 
 1999 c 107 s 59; 2000 c 343 s 4; 2001 c 175 s 48,52; 1Sp2003 c 3 
 art 2 s 20 

     268.194 Unemployment insurance trust fund. 

    Subdivision 1.    Establishment.  There is hereby 
 established as a special state trust fund, separate and apart 
 from all other public money or funds of this state, an 
 unemployment insurance trust fund, that shall be administered by 
 the commissioner exclusively for the payment of unemployment 
 benefits.  This trust fund shall consist of: 

    (1) all taxes collected; 

    (2) interest earned upon any money in the trust fund; 

    (3) reimbursements paid by nonprofit organizations and the 
 state and political subdivisions; 

    (4) voluntary payments under section 268.051, subdivision 
 7; 

    (5) any money received as a loan from the federal 
 unemployment trust fund in accordance with United States Code, 
 title 42, section 1321, of the Social Security Act; 

    (6) any other money received pursuant to a reciprocal 
 unemployment benefit arrangement with the federal government or 
 any other state; 

    (7) all money recovered on overpaid unemployment benefits; 

    (8) all money recovered on losses sustained by the trust 
 fund; 

    (9) all money received from the contingent account under 
 section 268.196, subdivision 3; 

    (10) all money credited to the account of Minnesota in the 
 federal unemployment trust fund pursuant to United States Code, 
 title 42, section 1103, of the Social Security Act, also known 
 as the Reed Act; and 

    (11) all money received for the trust fund from any other 
 source. 

    Subd. 2.    Commissioner of finance to be custodian; 
 separate accounts.  (a) The commissioner of finance shall be 
 the treasurer and custodian of the trust fund, administer the 
 trust fund in accordance with the directions of the 
 commissioner, and issue warrants upon it.  The commissioner of 
 finance shall maintain within the trust fund three separate 
 accounts: 

    (1) a clearing account; 

    (2) an unemployment trust fund account; and 

    (3) an unemployment benefit payment account.  

    All money payable to the trust fund, upon receipt by the 
 commissioner, shall be forwarded to the commissioner of finance 
 who shall immediately deposit the money in the clearing 
 account.  All money in the clearing account, after clearance, 
 shall be deposited to the credit of Minnesota's account in the 
 federal unemployment trust fund.  Tax refunds payable pursuant 
 to section 268.057 may be paid from the clearing account or the 
 unemployment benefit payment account.  

    (b) The unemployment benefit payment account shall consist 
 of all money requisitioned from Minnesota's account in the 
 federal unemployment trust fund for the payment of unemployment 
 benefits.  Money in the clearing and unemployment benefit 
 payment accounts may be deposited by the commissioner of 
 finance, under the direction of the commissioner, in any 
 depository bank that general funds of Minnesota may be 
 deposited, but no public deposit insurance charge or premium 
 shall be paid out of the trust fund.  Money in the clearing and 
 unemployment benefit payment accounts shall be maintained in 
 separate accounts on the books of the depository bank.  This 
 money shall be secured by the depository bank to the same extent 
 and in the same manner as required by the general depository law 
 of Minnesota.  

    Subd. 3.    Exclusive use.  (a) Money requisitioned from 
 Minnesota's account in the federal unemployment trust fund shall 
 be used exclusively for the payment of unemployment benefits and 
 for tax refunds pursuant to section 268.057, except that money 
 credited to Minnesota's account pursuant to United States Code, 
 title 42, section 1103 of the Social Security Act, also known as 
 the Reed Act, may be used for the payment of expenses of 
 administration.  The commissioner shall from time to time 
 requisition from the federal unemployment trust fund the amounts 
 necessary for the payment of unemployment benefits and tax 
 refunds for a reasonable future period.  Upon receipt the 
 commissioner of finance shall deposit the money in the 
 unemployment benefit payment account and issue warrants for the 
 payment of unemployment benefits solely from the unemployment 
 benefit payment account. 

    (b) Expenditures of money in the unemployment benefit 
 payment account and tax refunds from the clearing account shall 
 not be subject to any provisions of law requiring specific 
 appropriations or other formal release by state officers.  

    (c) All warrants issued for the payment of unemployment 
 benefits and tax refunds shall bear the signature of the 
 commissioner of finance and the counter signature of the 
 commissioner. 

    Subd. 3a. Renumbered subd 4 

    Subd. 4.    Reimbursements.  The commissioner is 
 authorized to make to other state or federal agencies and to 
 receive from other state or federal agencies, reimbursements 
 from or to the trust fund, in accordance with reciprocal 
 arrangements entered into pursuant to section 268.131. 

    Money received pursuant to a reciprocal agreement shall be 
 placed directly in the unemployment benefit payment account of 
 the trust fund.  

    Subd. 5.    Reed Act money.  (a) Money credited to the 
 account of Minnesota in the federal unemployment trust fund 
 pursuant to United States Code, title 42, section 1103, of the 
 Social Security Act, also known as the Reed Act, may be 
 requisitioned and used for (1) the payment of unemployment 
 benefits, or (2) expenses incurred for the administration of the 
 Minnesota unemployment insurance program pursuant to a specific 
 appropriation by the legislature.  Any 
 money used for the payment of unemployment benefits may be 
 restored for appropriation and use for administrative expenses 
 upon request of the governor to the United States Secretary of 
 Labor.  

    (b) Reed Act money may be used for expenses in the 
 administration of the Minnesota unemployment insurance program 
 provided that the expenses are incurred and 
 the money is requisitioned after the enactment of an 
 appropriation law that: 

    (1) specifies the amounts and the purposes for which the 
 money is appropriated; 

    (2) limits the period within which the money may be 
 obligated to a period ending not more than two years after the 
 date of the enactment of the appropriation law; and 

    (3) limits the amount that may be obligated to an amount 
 that does not exceed the amount by which the aggregate of the 
 amounts transferred to the account of Minnesota pursuant to the 
 Reed Act exceeds the aggregate of the amounts used pursuant to 
 this subdivision and charged against the amounts transferred to 
 the account of Minnesota.  For the purposes of this subdivision, 
 amounts used for administration shall be chargeable against the 
 transferred amounts at the time of the obligation. 

    (c) Reed Act money requisitioned for the payment of 
 expenses of administration shall remain a part of the 
 unemployment insurance trust fund.  The commissioner shall 
 account for the use of this money in accordance with the 
 standards established by the United States Secretary of Labor.  
 If any money is not spent for the purpose for which it was 
 appropriated, or, if it remains unspent at the end of the period 
 specified by the law appropriating the money, it shall be 
 returned for credit to Minnesota's account in the federal 
 unemployment trust fund.  

    Subd. 6.    Borrowing federal funds.  (a) The governor 
 is hereby authorized, if necessary, to borrow funds from the 
 federal unemployment trust fund in accordance with United States 
 Code, title 42, section 1321 of the Social Security Act in order 
 to pay unemployment benefits. 

    (b) Any amount transferred to the trust fund under the 
 terms of any loan shall be repayable as provided in United 
 States Code, title 42, sections 1101(d)(1), 1103(b)(2), and 1322 
 of the Social Security Act. 

    (c) Interest payable on any loan shall be paid in 
 accordance with section 268.051, subdivision 8, paragraph (b). 

    HIST: Ex1936 c 2 s 3,11; 1937 c 306 s 8; 1937 c 452 s 1; 1939 
 c 443 s 2,9; 1941 c 554 s 2,10; 1943 c 650 s 8; 1945 c 376 s 
 2,10; 1947 c 432 s 8-10; 1949 c 605 s 2; 1953 c 97 s 3,4; 1957 c 
 883 s 2-5; 1961 c 517 s 1; 1965 c 45 s 45; 1969 c 9 s 64; 1969 c 
 310 s 1; 1969 c 567 s 3; 1971 c 942 s 13; 1975 c 302 s 1; 1979 c 
 181 s 16; 1Sp1982 c 1 s 4; 1983 c 216 art 1 s 87; 1983 c 372 s 
 8; 1985 c 248 s 70; 1Sp1985 c 13 s 300; 1986 c 444; 1989 c 209 
 art 2 s 1; 1994 c 488 s 8; 1996 c 417 s 31; 1997 c 66 s 79,80; 
 1998 c 265 s 33-35,40-42,45; 1999 c 107 s 60,66; 2000 c 343 s 4; 
 2001 c 175 s 52; 1Sp2003 c 3 art 2 s 20; 2004 c 206 s 52 

     268.196 Administration account. 

    Subdivision 1.    Administration account.  (a) There is 
 hereby created in the state treasury a special account to be 
 known as the administration account.  All money that is 
 deposited or paid into this account shall be continuously 
 available to the commissioner for expenditure to administer the 
 Minnesota unemployment insurance program, 
 and shall not lapse at any time.  The administration account 
 shall consist of: 

    (1) all money received from the federal government to 
 administer the Minnesota unemployment insurance program; 

    (2) any money received as compensation for services or 
 facilities supplied to the federal government or any other 
 state; 

    (3) any amounts received for losses sustained by this 
 account or by reason of damage to equipment or supplies; and 

    (4) any proceeds from the sale or disposition of any 
 equipment or supplies that may no longer be necessary for the 
 proper administration of those sections.  

    (b) All money in this account shall be deposited, 
 administered, and disbursed in the same manner and under the 
 same conditions and requirements as are provided by law for the 
 other special accounts in the state treasury.  The commissioner 
 of finance, as treasurer and custodian of this account, shall be 
 liable for the faithful performance of duties in connection with 
 this account. 

    (c) All money in this account shall be spent solely for the 
 purposes and in the amounts found necessary by the United States 
 Secretary of Labor for the proper and efficient administration 
 of the Minnesota unemployment insurance program. 

    Subd. 2.    State to replace money wrongfully used.  If 
 any money received under United States Code, title 42, section 
 501 of the Social Security Act or the Wagner-Peyser Act, is 
 found by the United States Secretary of Labor to have been spent 
 for purposes other than, or in amounts in excess of, those 
 necessary for the proper administration of the Minnesota 
 unemployment insurance program, the 
 commissioner may replace the money from the contingent account.  
 If the money is not replaced from the contingent account, it is 
 the policy of this state that the money be replaced by money 
 appropriated for that purpose from the general funds of this 
 state.  If not replaced from the contingent account, the 
 commissioner shall, at the earliest opportunity, submit to the 
 legislature a request for the appropriation of that amount.  

    Subd. 3.    Contingent account.  (a) There is hereby 
 created in the state treasury a special account, to be known as 
 the contingent account, that shall not lapse nor revert to any 
 other trust fund.  This account shall consist of all money 
 appropriated therefor by the legislature, all money in the form 
 of interest and penalties collected pursuant to sections 
 268.057, 268.18, and 268.184, all money received in the form of 
 voluntary contributions to this account, and any interest earned 
 on the account.  All money in this account shall be supplemental 
 to all federal money available to the commissioner.  Money in 
 this account is hereby appropriated to the commissioner and 
 shall be available to the commissioner for those expenditures 
 the commissioner considers necessary in connection with the 
 administration of the Minnesota unemployment insurance program. 

    (b) Whenever the commissioner spends money from the 
 contingent account for the administration of the Minnesota 
 unemployment insurance program for which 
 money will later be made available by the federal government, 
 the contingent account shall, when money is available, be 
 reimbursed from the administration account.  The commissioner 
 shall certify to the commissioner of finance the amount of the 
 reimbursement and the commissioner of finance shall transfer 
 that amount from the administration account to the contingent 
 account.  

    (c) All money in this account shall be deposited, 
 administered, and disbursed in the same manner and under the 
 same conditions and requirements as is provided by law for the 
 other special accounts in the state treasury.  On June 30 of 
 each year, all amounts in excess of $300,000 in this account 
 shall be paid over to the unemployment insurance trust fund. 

    HIST: Ex1936 c 2 s 13; 1941 c 554 s 12; 1945 c 376 s 12; 1953 
 c 97 s 16; 1957 c 883 s 8-10; 1963 c 721 s 1; 1965 c 45 s 46; 
 1969 c 399 s 1; 1969 c 567 s 3; 1973 c 254 s 3; 1973 c 492 s 14; 
 1973 c 720 s 73 subd 1; 1974 c 497 s 1; 1975 c 302 s 2; 1Sp1982 
 c 1 s 33; 1983 c 216 art 1 s 87; 1986 c 444; 1987 c 362 s 25; 
 1987 c 385 s 27; 1989 c 209 art 2 s 1; 1994 c 488 s 8; 1996 c 
 417 s 31; 1997 c 7 art 1 s 106; 1997 c 66 s 79,80; 1998 c 265 s 
 43; 1999 c 107 s 61,66; 2000 c 343 s 4; 2001 c 175 s 52; 1Sp2003 
 c 3 art 2 s 20; 2004 c 206 s 52 

  268.198 Renumbered 268.26 

     268.20 Representation in court. 

    In any civil action to enforce the provisions of the 
 Minnesota Unemployment Insurance Law, the commissioner shall be 
 represented by the attorney general.  

    HIST: (4337-37) Ex1936 c 2 s 17; 1941 c 554 s 16; 1989 c 209 
 art 2 s 1; 1996 c 417 s 31; 2001 c 175 s 52; 1Sp2003 c 3 art 2 s 
 20 

     268.21 Nonliability of state. 

    (a) Unemployment benefits shall be payable only to the 
 extent provided in this chapter and to the extent that money is 
 available in the trust fund and neither the state nor the 
 commissioner shall be liable for any amount in excess of the 
 money available in the trust fund.  

    (b) No person shall make any demand, bring any suit, or 
 other proceeding to recover from the state or the commissioner 
 any sum alleged to be due on a benefit account after the 
 expiration of two years from the effective date of the benefit 
 account. 

    HIST: (4337-38) Ex1936 c 2 s 18; 1941 c 554 s 17; 1989 c 209 
 art 2 s 1; 1994 c 488 s 8; 1996 c 417 s 31; 1997 c 66 s 77; 1998 
 c 265 s 44; 1999 c 107 s 63; 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 
 20 

     268.22 Saving clause. 

    The legislature reserves the right to amend or repeal all 
 or any part of the Minnesota Unemployment Insurance Law at any 
 time; and there shall be no vested private right of any kind 
 against such amendment or repeal.  All the rights, privileges, 
 or immunities conferred thereby, or by acts done pursuant 
 thereto, shall exist subject to the power of the legislature to 
 amend or repeal these sections at any time.  

    HIST: (4337-39) Ex1936 c 2 s 19; 1941 c 554 s 18; 1991 c 199 
 art 2 s 1; 1996 c 417 s 31; 2001 c 175 s 52; 1Sp2003 c 3 art 2 s 
 20 

     268.23 Severable. 

    In the event that the United States Department of Labor 
 determines that any provision of the Minnesota Unemployment 
 Insurance Law, or any other provision of Minnesota Statutes 
 relating to the unemployment insurance program, is not in 
 conformity with the requirements of federal law, the provision 
 shall have no force or effect; but if only a portion of the 
 provision, or the application to any person or circumstances, is 
 held not in conformity, the remainder of the provision and the 
 application of the provision to other persons or circumstances 
 shall not be affected. 

    HIST: (4337-40) Ex1936 c 2 s 20; 1941 c 554 s 19; 1949 c 605 s 
 14; 1965 c 45 s 47; 1991 c 199 art 2 s 1; 1996 c 417 s 30,31; 
 1999 c 107 s 64,66; 2000 c 343 s 4; 2001 c 175 s 52; 1Sp2003 c 3 
 art 2 s 20 

  268.231 Repealed, 1996 c 417 s 32 

  268.24 Repealed, 1987 c 385 s 50 

  268.25 Repealed, 1998 c 265 s 46 

  268.26 Repealed, 2004 c 206 s 53 

  268.29 Renumbered 299A.72 

  268.30 Renumbered 116L.30 

  268.31 Repealed, 1994 c 632 art 4 s 84 

  268.315 Repealed, 1994 c 632 art 4 s 84 

  268.32 Repealed, 1994 c 632 art 4 s 84 

  268.33 Repealed, 1994 c 632 art 4 s 84 

  268.34 Repealed, 1994 c 632 art 4 s 84 

  268.35 Repealed, 1994 c 632 art 4 s 84 

  268.36 Repealed, 1994 c 632 art 4 s 84 

    268.361 Subdivision 1.  Renumbered 116L.361, 
 subdivision 1 

    Subd. 2.  Renumbered 116L.361, subd 2 

    Subd. 3. Repealed, 2004 c 206 s 53 

    Subd. 4.  Renumbered 116L.361, subd 3 

    Subd. 4a.  Renumbered 116L.361, subd 4 

    Subd. 5.  Renumbered 116L.361, subd 5 

    Subd. 6.  Renumbered 116L.361, subd 6 

    Subd. 7.  Renumbered 116L.361, subd 7 

  268.362 Renumbered 116L.362 

  268.3625 Renumbered 116L.3625 

  268.363 Renumbered 116L.363 

    268.364 Subdivision 1.  Renumbered 116L.364, 
 subdivision 1 

    Subd. 2.  Renumbered 116L.364, subd 2 

    Subd. 3.  Renumbered 116L.364, subd 3 

    Subd. 4.  Renumbered 116L.364, subd 4 

    Subd. 5. Repealed by amendment, 1989 c 328 art 7 s 4 

    Subd. 6.  Renumbered 116L.364, subd 5 

    268.365 Subdivision 1. Repealed, 1993 c 369 s 146 

    Subd. 2.  Renumbered 116L.365, subdivision 1 

    Subd. 3.  Renumbered 116L.365, subd 2 

    Subd. 4.  Renumbered 116L.365, subd 3 

  268.366 Renumbered 116L.366 

  268.3661 Repealed, 2004 c 206 s 53 

  268.367 Repealed, 1996 c 339 s 10 

  268.37 Repealed, 1998 c 273 s 15 

  268.371 Repealed, 1998 c 273 s 15 

    268.38 Subdivision 1. Repealed, 1998 c 273 s 15 

    Subd. 2. Repealed, 1998 c 273 s 15 

    Subd. 3. Repealed, 1998 c 273 s 15 

    Subd. 4. Repealed, 1998 c 273 s 15 

    Subd. 5. Repealed, 1998 c 273 s 15 

    Subd. 6. Repealed, 1998 c 273 s 15 

    Subd. 7. Repealed, 1998 c 273 s 15 

    Subd. 8. Repealed, 1998 c 273 s 15 

    Subd. 9. Repealed, 1998 c 273 s 15 

    Subd. 10.  Deleted, 1995 c 233 art 2 s 56 

    Subd. 11. Repealed, 1996 c 339 s 10 

    Subd. 12. Repealed, 1998 c 273 s 15 

    Subd. 13.  Renumbered 119A.43, subd 11 

  268.39 Repealed, 1997 c 200 art 4 s 23 

  268.40 Expired 

  268.41 Expired 

  268.42 Expired 

  268.43 Expired 

  268.52 Renumbered 119A.374 

    268.53 Subdivision 1.  Renumbered 119A.375, 
 subdivision 1 

    Subd. 1a.  Renumbered 119A.375, subd 2 

    Subd. 2.  Renumbered 119A.375, subd 3 

    Subd. 3.  Renumbered 119A.375, subd 4 

    Subd. 4.  Renumbered 119A.375, subd 5 

    Subd. 5.  Renumbered 119A.375, subd 6 

    Subd. 6.  Renumbered 119A.375, subd 7 

    Subd. 7.  Renumbered 119A.375, subd 8 

  268.54 Renumbered 119A.376 

  268.55 Repealed, 1998 c 273 s 15 

  268.551 Repealed, 2004 c 206 s 53 

  268.552 Repealed, 2004 c 206 s 53 

    268.56 Subdivision 1.  Renumbered 116L.56, 
 subdivision 1 

    Subd. 2. Repealed, 2004 c 206 s 53 

    Subd. 3.  Renumbered 116L.56, subd 2 

    Subd. 4.  Renumbered 116L.56, subd 3 

    268.561 Subdivision 1.  Renumbered 116L.561, 
 subdivision 1 

    Subd. 2.  Renumbered 116L.561, subd 2 

    Subd. 3.  Renumbered 116L.561, subd 3 

    Subd. 4.  Renumbered 116L.561, subd 4 

    Subd. 5.  Renumbered 116L.561, subd 5 

    Subd. 6.  Renumbered 116L.561, subd 6 

    Subd. 7.  Renumbered 116L.561, subd 7 

    Subd. 8.  Renumbered 116L.561, subd 8 

    Subd. 9.  Renumbered 116L.561, subd 9 

    Subd. 10. Repealed, 2004 c 206 s 53 

  268.60 Renumbered 116L.60 

    268.61 Subdivision 1.  Renumbered 116L.61, 
 subdivision 1 

    Subd. 2. Repealed, 2004 c 206 s 53 

    Subd. 3.  Renumbered 116L.61, subd 2 

    Subd. 4.  Renumbered 116L.61, subd 3 

    Subd. 5.  Renumbered 116L.61, subd 4 

    Subd. 6.  Renumbered 116L.61, subd 5 

  268.62 Renumbered 116L.62 

  268.63 Renumbered 116L.63 

  268.64 Renumbered 116L.64 

  268.65 Repealed, 2004 c 206 s 53 

  268.66 Renumbered 116L.66 

    268.665 Subdivision 1.  Renumbered 116L.665, 
 subdivision 1 

    Subd. 2.  Renumbered 116L.665, subd 2 

    Subd. 3.  Renumbered 116L.665, subd 3 

    Subd. 3a.  Renumbered 116L.665, subd 4 

    Subd. 4.  Renumbered 116L.665, subd 5 

    Subd. 5.  Renumbered 116L.665, subd 6 

    Subd. 6.  Renumbered 116L.665, subd 7 

    268.666 Subdivision 1.  Renumbered 116L.666, 
 subdivision 1 

    Subd. 2.  Renumbered 116L.666, subd 2 

    Subd. 3.  Renumbered 116L.666, subd 3 

    Subd. 4.  Renumbered 116L.666, subd 4 

    Subd. 5. Repealed, 2004 c 206 s 53 

  268.671 Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

  268.6715 Repealed, 2001 c 79 s 8 

  268.672 Repealed, 2001 c 79 s 8 

  268.673 Repealed, 2001 c 79 s 8 

  268.674 Repealed, 1Sp1985 c 14 art 9 s 78 subd 2 

  268.675 Repealed, 1Sp1985 c 14 art 9 s 78 subd 2 

  268.6751 Repealed, 2001 c 79 s 8 

  268.676 Repealed, 1997 c 200 art 3 s 19 

  268.677 Repealed, 2001 c 79 s 8 

  268.678 Repealed, 1997 c 200 art 3 s 19 

    268.679 Subdivision 1. Repealed, 1Sp1985 c 14 art 9 s 
 78 subd 2 

    Subd. 2. Repealed, 1Sp1985 c 14 art 9 s 78 subd 2 

    Subd. 3. Repealed, 1997 c 200 art 3 s 19 

  268.68 Repealed, 1Sp1985 c 14 art 9 s 78 subd 2 

  268.681 Repealed, 2001 c 79 s 8 

  268.6811 Repealed, 2001 c 79 s 8 

  268.682 Repealed, 2001 c 79 s 8 

  268.683 Repealed, 1Sp1985 c 14 art 9 s 78 subd 2 

  268.684 Repealed, 1Sp1985 c 14 art 9 s 78 subd 2 

  268.685 Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

  268.686 Repealed, 1Sp1985 c 9 art 2 s 104; 1Sp1985 c 14 
  art 9 s 78 subd 2 

  268.80 Repealed, 1983 c 312 art 8 s 18; 1Sp1985 c 14 art 9 
  s 78 subd 1 

  268.81 Repealed, 1983 c 312 art 8 s 18; 1Sp1985 c 14 art 9 
  s 78 subd 1 

  268.82 Repealed, 1983 c 312 art 8 s 18; 1Sp1985 c 14 art 9 
  s 78 subd 1 

  268.83 Repealed, 1983 c 312 art 8 s 18; 1Sp1985 c 14 art 9 
  s 78 subd 1 

  268.84 Repealed, 1Sp1985 c 14 art 9 s 78 subd 1 

  268.85 Repealed, 2001 c 79 s 8 

    268.86 Subdivision 1. Repealed, 1987 c 403 art 3 s 98 

    Subd. 2.  Renumbered 116L.86, subdivision 1 

    Subd. 3. Repealed, 1987 c 403 art 3 s 98 

    Subd. 4. Repealed, 1987 c 403 art 3 s 98 

    Subd. 5. Repealed, 1987 c 403 art 3 s 98 

    Subd. 6.  Renumbered 116L.86, subd 2 

    Subd. 7. Repealed, 1989 c 282 art 5 s 133 

    Subd. 8. Repealed, 2001 c 79 s 8 

    Subd. 9. Repealed, 1990 c 568 art 4 s 85 

    Subd. 10.  Renumbered 116L.86, subd 3 

    268.871 Subdivision 1.  Renumbered 116L.871, 
 subdivision 1 

    Subd. 1a.  Renumbered 116L.871, subd 2 

    Subd. 2. Repealed, 2001 c 79 s 8 

    Subd. 3.  Renumbered 116L.871, subd 3 

    Subd. 4. Repealed, 2001 c 79 s 8 

    Subd. 5. Repealed, 1999 c 159 s 154 

    268.872 Subdivision 1.  Renumbered 116L.872, 
 subdivision 1 

    Subd. 2.  Renumbered 116L.872, subd 2 

    Subd. 3. Repealed, 1990 c 568 art 4 s 85 

  268.88 Renumbered 116L.88 

  268.881 Renumbered 116L.881 

  268.89 Repealed, 2004 c 206 s 53 

  268.90 Repealed, 2001 c 79 s 8 

    268.91 Subdivision 1. Renumbered 256H.01 

    Subd. 2. Renumbered 256H.02 

    Subd. 3. Renumbered 256H.03 

    Subd. 3a. Renumbered 256H.04 

    Subd. 3b. Renumbered 256H.05 

    Subd. 3c. Renumbered 256H.06 

    Subd. 3d. Renumbered 256H.07 

    Subd. 3e. Renumbered 256H.08 

    Subd. 3f. Renumbered 256H.09 

    Subd. 4. Renumbered 256H.10 

    Subd. 5. Renumbered 256H.11 

    Subd. 6. Renumbered 256H.12 

    Subd. 6a. Renumbered 256H.13 

    Subd. 7. Renumbered 256H.14 

    Subd. 8. Renumbered 256H.15 

    Subd. 9. Renumbered 256H.16 

    Subd. 10. Renumbered 256H.17 

    Subd. 11. Renumbered 256H.18 

    Subd. 12. Renumbered 256H.19 

  268.911 Renumbered 256H.20 

  268.912 Renumbered 119A.50 

    268.913 Subdivision 1.  Renumbered 119A.51, 
 subdivision 1 

    Subd. 2.  Renumbered 119A.51, subd 2 

    Subd. 3.  Renumbered 119A.51, subd 3 

    Subd. 4.  Renumbered 119A.51, subd 4 

    Subd. 5. Repealed, 1997 c 162 art 1 s 19 

    Subd. 6.  Renumbered 119A.51, subd 5 

    268.914 Subdivision 1.  Renumbered 119A.52 

    Subd. 2. Repealed, 1993 c 369 s 146 

  268.915 Renumbered 119A.53 

  268.916 Renumbered 119A.54 

  268.9165 Renumbered 119A.545 

  268.917 Repealed, 1998 c 273 s 15 

  268.918 Repealed, 2004 c 206 s 53 

  268.92 Repealed, 1998 c 273 s 15 

  268.95 Repealed, 2004 c 206 s 53 

  268.96 Renumbered 116L.96 

  268.971 Repealed, 2001 c 79 s 8 

  268.975 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.9755 Repealed, 1995 c 131 s 3 

    268.976 Subdivision 1. Repealed, 2004 c 206 s 53 

    Subd. 2.  Renumbered 116L.976, subdivision 1 

    Subd. 3.  Renumbered 116L.976, subd 2 

  268.977 Repealed, 1993 c 369 s 146 

  268.9771 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.978 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.9781 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.9782 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.9783 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.979 Repealed, 1Sp2001 c 4 art 2 s 41 

  268.98 Repealed, 1Sp2001 c 4 art 2 s 41