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    Subdivision 1. Employer registration. (a) Each employer must, 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, including
the actual physical street and city address of the employer.
    (b) Within 30 calendar days, each employer must notify the commissioner by electronic
transmission, in a format prescribed, of a change in legal entity, of the transfer, sale, or acquisition
of a business conducted in Minnesota, in whole or in part, if the transaction results in the creation
of a new or different employer or affects the establishment of employer accounts, the assignment
of tax rates, or the transfer of experience rating history.
    (c) Except as provided in subdivision 3, any person that is or becomes an employer subject
to the Minnesota Unemployment Insurance Law because of the application of section 268.035,
subdivision 20
, clause (14), (17), or (33), within any calendar year is considered to be subject to
this chapter the entire calendar year.
    (d) Within 30 calendar days of the termination of business, an employer that has been
assigned a tax account or reimbursable account must 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 notification, the employer is no longer required to file wage
detail reports under section 268.044, subdivision 1, paragraph (d).
    (e) An employer that has terminated business regains its previous tax account under section
268.045, with the experience rating history of that account, if the employer again commences
business and if:
    (1) less than 14 calendar quarters have elapsed in which no wages were paid for covered
    (2) the experience rating history regained contains taxable wages; and
    (3) the experience rating history has not been transferred to a successor under section
268.051, subdivision 4.
    Subd. 2.[Repealed, 1998 c 265 s 46]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 employment, in one or more
distinct establishments or places of business, is considered covered employment for not less than
two calendar years. The commissioner has discretion on the approval of any election. Upon the
approval of the commissioner, sent by mail or electronic transmission, the employment constitutes
covered employment beginning the calendar quarter after the date of approval or beginning
a later calendar quarter if requested by the employer. The employment ceases to be considered
covered employment as of the first day of January of any calendar year only if at least 30 calendar
days before 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 is 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, under which all the employment by the employee
or employees for the employer is considered to be performed entirely within that state.
History: 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; 2007 c 128 art 4 s 5; art 6 s 14,15

Official Publication of the State of Minnesota
Revisor of Statutes