UNEMPLOYMENT INSURANCE TAXES

Acquisitions, Minn. Statutes 2022 268.064

Administration, private personnel data, disclosure authorized, Minn. Statutes 2022 13.43

Appeals

Business licenses, revocation, Minn. Statutes 2022 268.0625

Collection of taxes, Minn. Statutes 2022 268.057

Liability, Minn. Statutes 2022 268.063

Nonprofit organizations, election for status, Minn. Statutes 2022 268.053

Rate determination, Minn. Statutes 2022 268.051

Successor employers, determination, Minn. Statutes 2022 268.051

Successor organizations, acquisition, determination of reasonable values, Minn. Statutes 2022 268.064

Tax rates, Minn. Statutes 2022 268.051

Third party liability, determination, Minn. Statutes 2022 268.065

Assessments

Computation, Minn. Statutes 2022 268.051

Generally, Minn. Statutes 2022 268.058

Tax notices, Minn. Statutes 2022 268.051

Violations, Minn. Statutes 2022 268.057

Assignments, liens, real property rights of redemption, Minn. Statutes 2022 268.058

Burden of proof, computation, Minn. Statutes 2022 268.057

Cancellation, taxes or payments in lieu of, Minn. Statutes 2022 268.066

Collection of taxes

Assessments, fees, or surcharges, Minn. Statutes 2022 268.051

Compromise agreements, Minn. Statutes 2022 268.053, 2022 268.067

Employees, nonpayment liability, Minn. Statutes 2022 268.063

Generally, Minn. Statutes 2022 268.057, 2022 268.058

Lawsuits, Minn. Statutes 2022 268.186

Remedies not election of remedy, Minn. Statutes 2022 268.0675

Compromise agreements

Generally, Minn. Statutes 2022 268.067

Nonprofit organizations, Minn. Statutes 2022 268.053

Priority of tax payments in, Minn. Statutes 2022 268.057

Computation, correctness, presumption, Minn. Statutes 2022 268.057

Contractor or employee status, determining, Minn. Rules 3315.0555

Contribution rates

Assignment, Minn. Statutes 2022 268.0525

Buydowns, Minn. Statutes 2022 268.051, 2022 268.194

New employers, Minn. Statutes 2022 268.052, 2022 268.053

Control of means and manner of performance, independent status determination, Minn. Rules 3315.0555

Credits, Minn. Statutes 2022 268.057

Defaults, Minn. Statutes 2022 268.058, 2022 268.066

Definitions

Generally, Minn. Statutes 2022 268.058

Taxes, Minn. Statutes 2022 268.035

Delinquent taxes or reimbursements

Business licenses, revocation, Minn. Statutes 2022 268.0625

Cancellation, Minn. Statutes 2022 268.066

Compromise agreements, Minn. Statutes 2022 268.053, 2022 268.067

Defaults, Minn. Statutes 2022 268.058, 2022 268.066

Garnishment, procedures, Minn. Statutes 2022 268.059

Government entities, Minn. Statutes 2022 268.052, 2022 268.0525

Indian tribes, treatment, Minn. Statutes 2022 268.0525

Liens, Minn. Statutes 2022 268.058

Nonprofit organizations, Minn. Statutes 2022 268.053

Notices, Minn. Statutes 2022 268.059

Discharging worker, independent status determination, Minn. Rules 3315.0555

Electronic data transmission, Minn. Statutes 2022 268.051

Employee leasing companies, Minn. Statutes 2022 268.046

Employees

Agreements to pay, void, Minn. Statutes 2022 268.192

Notice received, garnishment, delinquent contributions, Minn. Statutes 2022 268.059

Employer tax clearances, Minn. Statutes 2022 268.0625

Employers

Benefits charged to accounts, Minn. Statutes 2022 268.051

Burden of proof, computation of taxes, Minn. Statutes 2022 268.057

Compromise agreements, Minn. Statutes 2022 268.067

Determination received, Minn. Statutes 2022 268.057 to 2022 268.059

Generally, Minn. Statutes 2022 268.058

Liability, Minn. Statutes 2022 268.045, 2022 268.046, 2022 268.057, 2022 268.058, 2022 268.063 to 2022 268.065

New employers, rate calculation, Minn. Statutes 2022 268.051

Payments by, Minn. Statutes 2022 268.051, 2022 268.053, 2022 268.192

Taxpaying employers, Minn. Statutes 2022 268.046, 2022 268.051

Enforceability, Minn. Statutes 2022 268.058

Fines, employers, Minn. Statutes 2022 268.046

Interest, Minn. Statutes 2022 268.057

Judgments, Minn. Statutes 2022 268.057, 2022 268.058

Lawsuits

Procedures, Minn. Statutes 2022 268.057

Taxes or reimbursements, collection, Minn. Statutes 2022 268.058, 2022 268.186

Liability

Appeals, Minn. Statutes 2022 268.058

Debts upon acquisition, Minn. Statutes 2022 268.064

Employers, Minn. Statutes 2022 268.045, 2022 268.046, 2022 268.057, 2022 268.058, 2022 268.063 to 2022 268.065

Generally, Minn. Statutes 2022 268.063, 2022 268.065

Licensees, Minn. Statutes 2022 268.0625

Liens

Acquired property, debts, Minn. Statutes 2022 268.064

Generally, Minn. Statutes 2022 268.058

Taxes or reimbursements, Minn. Statutes 2022 268.057, 2022 268.058

Local governments, Minn. Statutes 2022 268.052

Nonprofit organizations, Minn. Statutes 2022 268.053

Notices

Delinquent reimbursements, Minn. Statutes 2022 268.059

Filing, Minn. Statutes 2022 268.058

Out state records, personal services, Minn. Rules 3315.1010

Payment

Employees, agreements to pay, void, Minn. Statutes 2022 268.192

Generally, Minn. Statutes 2022 268.051

Nonprofit organizations, Minn. Statutes 2022 268.053

Priority, Minn. Statutes 2022 268.057

Payments, employee units duty, Minn. Rules 3315.1001 to 3315.1010

Penalties (monetary)

Liability, Minn. Statutes 2022 268.057

Tax reporting violations, Minn. Statutes 2022 268.184

Personal services, records, Minn. Rules 3315.1010

Protests, credit adjustments or refusals, Minn. Statutes 2022 268.057

Rates, Minn. Statutes 2022 268.046, 2022 268.047, 2022 268.051

Records and record keeping

Employee units duty, Minn. Rules 3315.1001 to 3315.1010

Out state records, personal services, Minn. Rules 3315.1010

Refunds, Minn. Statutes 2022 268.057, 2022 268.194

Reimbursable accounts, generally, Minn. Statutes 2022 268.045

Reimbursements, compromise agreements, Minn. Statutes 2022 268.067

Reports, employee units duty, Minn. Rules 3315.1001 to 3315.1010

Setoffs, Minn. Statutes 2022 268.058

Surcharges, Minn. Statutes 2022 268.051

Tax accounts, Minn. Statutes 2022 268.042, 2022 268.045

Tax notices, rates, Minn. Statutes 2022 268.051

Tax rate buydown, Minn. Statutes 2022 268.051

Tax reports

Commissioner's reports, Minn. Statutes 2022 268.051, 2022 268.057

False reports, Minn. Statutes 2022 268.058

Requirements, Minn. Statutes 2022 268.051

Taxes or reimbursements, reports, violations and penalties, Minn. Statutes 2022 268.057, 2022 268.058

Third parties, liability, Minn. Statutes 2022 268.065

Time, computation, Minn. Statutes 2022 268.033

Transfers from, Minn. Statutes 2022 268.045

Violations and penalties

Avoidance, Minn. Statutes 2022 268.051

Business licenses, revocation, Minn. Statutes 2022 268.0625