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268.21 NONLIABILITY OF STATE.

(a) Unemployment benefits are payable only to the extent provided in this chapter and to the extent that money is available in the trust fund and neither the state nor the commissioner is liable for any amount in excess of the money available in the trust fund.

(b) No person may make any demand, bring any suit, or other proceeding to recover from the state or the commissioner any sum alleged to be due on a benefit account after the expiration of two years from the effective date of the benefit account.