16A.13 FEDERAL TAX WITHHOLDING.
Subdivision 1. Custodian; bond.
The commissioner of finance is the custodian of all
money deposited with the commissioner of finance for federal tax withheld from the pay of any
officer or employee of the state of Minnesota. The commissioner of finance's bond to the state
shall cover the liability for the custodian's acts. The deposits are subject to laws on keeping
and paying out state money.
Subd. 2. Commissioner as federal agent.
The commissioner may cooperate with and act as
agent for the United States of America in collecting federal tax from the pay of employees.
Subd. 2a. Procedure.
The commissioner shall see that the deduction for the withheld tax
is made from an employee's pay on the payroll abstract. The commissioner shall approve one
warrant payable to the commissioner for the total amount deducted on the abstract. Deductions
from the pay of an employee paid direct by an agency shall be made by the employee's payroll
authority. A later deduction must correct an error made on an earlier deduction. The paying
authority shall see that a warrant or check for the deductions is promptly sent to the commissioner.
The commissioner shall deposit the amount of the warrant or check to the credit of the proper
federal authority or other person authorized by federal law to receive it.
Subd. 2b. Appropriation.
There is appropriated the amount necessary to discharge the state's
obligation under federal law requiring the deductions from pay in this section.
Subd. 3. Reports; payments.
The commissioner shall report as required by federal law on
the deductions made under this section and see that the deducted money is paid out as required.
Subd. 4. Employees to provide information.
An employee shall prepare and send to the
commissioner the information and forms the commissioner requires under this section.
History: 1943 c 1 s 1-4; 1973 c 492 s 14; 1984 c 628 art 2 s 1; art 6 s 1; 1984 c 654 art 2
s 58,59; 1986 c 444; 2003 s 112 art 2 s 26