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268.0435 [Repealed, 2007 c 128 art 1 s 23]
NOTE:This section was also amended by Laws 2007, chapter 128, article 6, section 16, to
read as follows:
    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 is subject to
the penalties under section 268.184, subdivision 1a. Penalties are credited to the administration
account to be used to ensure integrity in the unemployment insurance program."

Official Publication of the State of Minnesota
Revisor of Statutes