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    (a) The commissioner, upon the commissioner's own motion or upon application of a person,
shall determine if that person is an employer or whether services performed for it constitute
employment and covered employment, or whether the compensation for services constitutes
wages, and notify the person of the determination. The determination is final unless the person,
within 20 calendar days after sending of the determination by mail or electronic transmission,
files an appeal. Proceedings on the appeal are conducted in accordance with section 268.105.
    (b) No person may be initially determined an employer, or that services performed for it
were in employment or covered employment, for periods more than four years before the year in
which the determination is made, unless the commissioner finds that there was fraudulent action
to avoid liability under this chapter.
History: 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; 2007 c 128 art 1 s 3

Official Publication of the State of Minnesota
Revisor of Statutes