2006 Minnesota Statutes

268.0511 ANNUAL PAYMENT OF SMALL LIABILITIES.
(a) An employer may pay all taxes, surcharges, and assessments due under this chapter and
section 116L.20, except late fees under section 268.044, 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 delinquent amounts due under this chapter or section 116L.20.
(b) All amounts due under this section for any calendar year shall be paid on or before
the following January 31.
History: 1997 c 66 s 80; 1997 c 80 s 2; 2004 c 183 s 31