1998 Minnesota Statutes

     355.46 Social security contributions. 

    Subdivision 1.  Repealed, 1Sp1985 c 12 art 11 s 22 

    Subd. 2.  Repealed, 1Sp1985 c 12 art 11 s 22 

    Subd. 3.    Social security contributions.  The employer 
 taxes due with respect to employment by educational employees 
 who have made their selection pursuant to section 218(d)(6)(C) 
 of the Social Security Act, shall be paid in the following 
 manner: 

    (a) Contributions required to be made for current service 
 by political subdivisions employing educational employees and 
 payments required by section 355.49 shall be paid by the 
 political subdivision.  Payments for school district or 
 technical institute employees who are paid from normal operating 
 funds, shall be made from the appropriate fund of the district 
 or technical institute.  The state shall make payments for 
 services rendered prior to July 1, 1986. 

    (b) Contributions required to be made with respect to 
 educational employees of state departments and institutions and 
 payments required by section 355.49 shall be paid by the 
 departments and institutions in accordance with the provisions 
 of sections 355.49 and 355.50. 

    Subd. 4.  Repealed, 1971 c 535 s 6 

    Subd. 5.  Repealed, 1Sp1985 c 12 art 11 s 22 

    HIST: Ex1957 c 18 s 6; Ex1959 c 50 s 40; 1971 c 40 s 35; 1971 
 c 535 s 5; 1973 c 492 s 14; 1980 c 614 s 144; 1981 c 224 s 163; 
 1Sp1985 c 12 art 11 s 18,20; 1986 c 444; 1Sp1986 c 1 art 9 s 27; 
 1989 c 293 s 80