2002 Minnesota Statutes

     268.043 Determinations of coverage. 

    (a) The commissioner, upon the commissioner's own motion or 
 upon application of an organization or person, shall determine 
 if that organization or person is an employer or whether 
 services performed for it constitute employment and covered 
 employment, or whether the compensation for services constitutes 
 wages, and shall notify the organization or person of the 
 determination.  The determination shall be final unless the 
 organization or person, within 30 calendar days after sending of 
 the determination by mail or electronic transmission, files an 
 appeal.  Proceedings on the appeal shall be conducted in 
 accordance with section 268.105. 

    (b) The commissioner may at any time upon the 
 commissioner's own motion correct any error of the department 
 resulting in an erroneous determination under this section.  A 
 corrected determination shall be final unless, within 30 
 calendar days after sending of the corrected determination to 
 the organization or person by mail or electronic transmission, 
 an appeal is filed.  Proceedings on the appeal shall be 
 conducted in accordance with section 268.105. 

    (c) No organization or person shall be initially determined 
 an employer, or that services performed for it were in 
 employment or covered employment, for periods more than four 
 years prior to the year in which the determination is made, 
 unless the commissioner finds that there was fraudulent action 
 to avoid liability under this chapter. 

    HIST: 1995 c 54 s 2; 1996 c 417 s 4; 1997 c 66 s 79; 1998 c 
 265 s 7