1999 Minnesota Statutes

     268.052 Payment to fund by state and political 
  subdivisions. 

    Subdivision 1.    Payments.  In lieu of taxes payable on 
 a quarterly basis, the state of Minnesota or its political 
 subdivisions shall pay into the fund the amount of benefits 
 charged to its reimbursable account under section 268.047.  
 Payments in the amount of benefits charged to the reimbursable 
 account during a calendar quarter shall be made on or before the 
 last day of the month following the month that the notice of 
 benefits charged is sent pursuant to section 268.047, 
 subdivision 5.  Past due payments in lieu of taxes shall be 
 subject to the same interest charges and collection procedures 
 that apply to past due taxes. 

    Subd. 2.    Election by state or political subdivision to 
 be a taxpaying employer.  (a) The state or political 
 subdivision may elect to be a taxpaying employer for any 
 calendar year if a notice of election is filed within 30 
 calendar days following January 1 of that calendar year.  Upon 
 election, the state or political subdivision shall be assigned 
 the new employer tax rate under section 268.051, subdivision 5, 
 for the calendar year of the election and until it qualifies for 
 an experience rating under section 268.051, subdivision 3. 

    (b) An election shall be for a minimum period of three 
 calendar years following the effective date of the election and 
 continue unless a notice terminating the election is filed not 
 later than 30 calendar days before the beginning of the calendar 
 year.  The termination shall be effective at the beginning of 
 the next calendar year.  A termination of election shall be 
 allowed only if the state or political subdivision has a zero 
 experience rating and has no benefit charges to its tax account 
 that have not yet been used in computing an experience rating 
 under section 268.051, subdivision 3.  

    (c) The method of payments to the fund under subdivisions 3 
 and 4 shall apply to all taxes paid by or due from the state or 
 political subdivision that elects to be taxpaying employers 
 under this subdivision. 

    (d) The commissioner may allow a notice of election or a 
 notice terminating election to be filed by mail or electronic 
 transmission.  

    Subd. 3.    Method of payment by state.  To discharge 
 its liability, the state and its wholly owned instrumentalities 
 shall pay the fund as follows: 

    (1) Every self-sustaining department, institution and 
 wholly owned instrumentality shall pay the fund in accordance 
 with subdivision 1.  For the purposes of this clause a 
 "self-sustaining department, institution or wholly owned 
 instrumentality" is one where the dedicated income and revenue 
 substantially offsets its cost of operation. 

    (2) Every partially self-sustaining department, institution 
 and wholly owned instrumentality shall pay the fund that same 
 proportion of the amount that has been charged to its employer 
 account as the proportion of the total of its income and revenue 
 is to its annual cost of operation. 

    (3) Every department, institution or wholly owned 
 instrumentality that is not self-sustaining shall pay the fund 
 to the extent funds are available from appropriated funds. 

    (4) The departments, institutions and wholly owned 
 instrumentalities, including the University of Minnesota, that 
 have money available shall pay the fund in accordance with 
 subdivision 1.  If an applicant was paid during the base period 
 from a special account provided by law, the payment to the fund 
 shall be made from the special account with the approval of the 
 department of administration and the amounts are hereby 
 appropriated. 

    (5) For those departments, institutions and wholly owned 
 instrumentalities that cannot pay the fund, the commissioner 
 shall certify on November 1 of each calendar year to the 
 commissioner of finance the unpaid balances.  Upon receipt of 
 the certification, the commissioner of finance shall include the 
 unpaid balances in the biennial budget submitted to the 
 legislature. 

    Subd. 4.    Method of payment by political subdivision.  
 A political subdivision or instrumentality thereof is authorized 
 and directed to pay its liabilities by money collected from 
 taxes or other revenues.  Every political subdivision authorized 
 to levy taxes may include in its tax levy the amount necessary 
 to pay its liabilities.  If the taxes authorized to be levied 
 cause the total amount of taxes levied to exceed any limitation 
 upon the power of a political subdivision to levy taxes, the 
 political subdivision may levy taxes in excess of the 
 limitations in the amounts necessary to meet its liability.  The 
 expenditures authorized shall not be included in computing the 
 cost of government as defined in any home rule charter.  The 
 governing body of a municipality, for the purpose of meeting its 
 liabilities, in the event of a deficit, may issue its 
 obligations payable in not more than two years, in an amount 
 that may cause its indebtedness to exceed any statutory or 
 charter limitations, without an election, and may levy taxes in 
 the manner provided in section 475.61. 

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 22-24,27,79,80; 1999 c 107 s 29,66