Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
- Search Minnesota Statutes
- About Minnesota Statutes
- 2006 Statutes New, Amended or Repealed
- 2006 Table of Chapters
- 2006 Statutes Topics (Index)
Chapter 268
Section 268.0435
Topics
Recent History
- 2007 268.0435 Amended 2007 c 128 art 6 s 16
- 2007 268.0435 Repealed 2007 c 128 art 1 s 23
- 2005 268.0435 New 2005 c 112 art 1 s 1
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History: 2005 c 112 art 1 s 1
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.
History: 2005 c 112 art 1 s 1
Official Publication of the State of Minnesota
Revisor of Statutes