2003 Minnesota Statutes

     268.0511 Annual payment of small liabilities. 

    (a) An employer may file tax reports and pay taxes and 
 assessments for any calendar year on an annual basis if the 
 employer: 

    (1) has an experience rating of zero for that calendar 
 year; 

    (2) had total taxable wages paid in the 12-month period 
 ending the prior June 30 of less than five times the state's 
 taxable wage base; and 

    (3) has no outstanding tax or assessment liability, 
 including penalties and interest. 

    (b) Tax reports and taxes and assessments due under this 
 section for any calendar year shall be paid on or before the 
 following January 31. 

    HIST: 1997 c 66 s 80; 1997 c 80 s 2