2006 Minnesota Statutes

268.043 DETERMINATIONS OF COVERAGE.
(a) The commissioner, upon the commissioner's own motion or upon application of a 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 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 a protest. Upon receipt of a protest, the commissioner shall
review all available evidence and determine whether an error has been made. The commissioner
shall send to the person, by mail or electronic transmission, an affirmation or redetermination. The
affirmation or redetermination shall be final unless, within 30 calendar days after sending of the
affirmation or redetermination to the person by mail or electronic transmission, an appeal is filed.
Proceedings on the appeal shall be conducted in accordance with section 268.105.
(b) No 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.
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