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Minnesota Legislature

Office of the Revisor of Statutes

UNEMPLOYMENT INSURANCE TAXES

Acquisitions, Minn. Statutes 2005 268.064

Administration, private personnel data

Disclosure authorized, Minn. Statutes 2005 13.43

Administrative account, Minn. Statutes 2005 268.0435

Appeals

Business licenses, revocation, Minn. Statutes 2005 268.0625

Collection of taxes, Minn. Statutes 2005 268.057

Liability, Minn. Statutes 2005 268.063

Rate determination, Minn. Statutes 2005 268.051

Successor employers, determination, Minn. Statutes 2005 268.051

Successor organizations, acquisition, determination of reasonable values, Minn. Statutes 2005 268.064

Third party liability, determination, Minn. Statutes 2005 268.065

Application of law

Employee leasing companies, Minn. Statutes 2005 268.046

Assessments

Computation, Minn. Statutes 2005 268.051

Generally, Minn. Statutes 2005 268.058

Small liabilities, Minn. Statutes 2005 268.0511

Tax notices, Minn. Statutes 2005 268.051

Violations, Minn. Statutes 2005 268.057

Assignments

Liens, real property rights of redemption, Minn. Statutes 2005 268.058

Burden of proof, computation, Minn. Statutes 2005 268.057

Cancellation, taxes or payments in lieu of, Minn. Statutes 2005 268.066

Collection of taxes

Assessments, fees, or surcharges, Minn. Statutes 2005 268.051

Compromise agreements, Minn. Statutes 2005 268.053, 2005 268.067

Employees, nonpayment liability, Minn. Statutes 2005 268.063

Generally, Minn. Statutes 2005 268.057, 2005 268.058

Lawsuits, Minn. Statutes 2005 268.186

Remedies not election of remedy, Minn. Statutes 2005 268.0675

Compromise agreements and settlement, Minn. Statutes 2005 268.067

Compromise agreements, Minn. Statutes 2005 268.053

Compromise and settlement, Minn. Statutes 2005 268.057

Computation, correctness, presumption, Minn. Statutes 2005 268.057

Contribution rates

Assignment, Minn. Statutes 2005 268.0525

Buydowns, Minn. Statutes 2005 268.051

New employers, Minn. Statutes 2005 268.052, 2005 268.053

Credits, Minn. Statutes 2005 268.057

Defaults, Minn. Statutes 2005 268.058, 2005 268.066

Definitions

Generally, Minn. Statutes 2005 268.058

Taxes, Minn. Statutes 2005 268.035

Unemployment insurance, revocation of business licenses, Minn. Statutes 2005 268.0625

Delinquent taxes or reimbursements

Business licenses, revocation, Minn. Statutes 2005 268.0625

Cancellation, Minn. Statutes 2005 268.066

Compromise agreements, Minn. Statutes 2005 268.053, 2005 268.067

Defaults, Minn. Statutes 2005 268.058, 2005 268.066

Garnishment, procedures, Minn. Statutes 2005 268.059

Government entities, Minn. Statutes 2005 268.052, 2005 268.0525

Indian tribes, treatment, Minn. Statutes 2005 268.0525

Liens, Minn. Statutes 2005 268.058

Nonprofit organizations, Minn. Statutes 2005 268.053

Notices, Minn. Statutes 2005 268.059

Electronic data transmission, Minn. Statutes 2005 268.051, 2005 268.0511

Employees

Agreements to pay, void, Minn. Statutes 2005 268.192

Notice received, garnishment, delinquent contributions, Minn. Statutes 2005 268.059

Employer tax clearances, Minn. Statutes 2005 268.0625

Employers

Agreements by, compromise agreements, Minn. Statutes 2005 268.067

Benefits charged to accounts, Minn. Statutes 2005 268.051

Burden of proof, computation of taxes, Minn. Statutes 2005 268.057

Generally, Minn. Statutes 2005 268.058

Liability, Minn. Statutes 2005 268.045, 2005 268.046, 2005 268.057, 2005 268.058, 2005 268.063 to 2005 268.065

Notice received, Minn. Statutes 2005 268.057 to 2005 268.059

Payments by, Minn. Statutes 2005 268.051, 2005 268.053, 2005 268.192

Signatures, compromise agreements, Minn. Statutes 2005 268.067

Taxpaying employers, Minn. Statutes 2005 268.046, 2005 268.051, 2005 268.0511

Enforceability, Minn. Statutes 2005 268.058

Fines

Employers, Minn. Statutes 2005 268.046

Interest, Minn. Statutes 2005 268.057

Judgments, Minn. Statutes 2005 268.057, 2005 268.058

Lawsuits

Procedures, Minn. Statutes 2005 268.057

Taxes or reimbursements, collection, Minn. Statutes 2005 268.058, 2005 268.186

Liability

Appeals, Minn. Statutes 2005 268.058

Debts upon acquisition, Minn. Statutes 2005 268.064

Employers, Minn. Statutes 2005 268.057, 2005 268.058, 2005 268.063

Generally, Minn. Statutes 2005 268.063, 2005 268.065

Licensees, Minn. Statutes 2005 268.0625

Liens

Acquired property, debts, Minn. Statutes 2005 268.064

Generally, Minn. Statutes 2005 268.058

Taxes or reimbursements, Minn. Statutes 2005 268.057, 2005 268.058

Notices

Delinquent reimbursements, Minn. Statutes 2005 268.059

Filing, Minn. Statutes 2005 268.058

Payment

Employees, agreements to pay, void, Minn. Statutes 2005 268.192

Generally, Minn. Statutes 2005 268.051

Nonprofit organizations, Minn. Statutes 2005 268.053

Priority, Minn. Statutes 2005 268.057

Small liabilities, Minn. Statutes 2005 268.0511

Penalties (monetary), Minn. Statutes 2005 268.057

Tax reporting violations, Minn. Statutes 2005 268.184

Protests

Credit adjustments or refusals, Minn. Statutes 2005 268.057

Tax rates, Minn. Statutes 2005 268.051

Rates, Minn. Statutes 2005 268.046, 2005 268.047, 2005 268.051

Refunds, Minn. Statutes 2005 268.057, 2005 268.194

Reimbursable accounts, generally, Minn. Statutes 2005 268.045

Reimbursements, compromise agreements, Minn. Statutes 2005 268.067

Setoffs, Minn. Statutes 2005 268.058

Surcharges, Minn. Statutes 2005 268.051, 2005 268.0511

Tax accounts, Minn. Statutes 2005 268.045

Tax notices, rates, Minn. Statutes 2005 268.051

Tax reports

Commissioner's reports, Minn. Statutes 2005 268.057

False reports, Minn. Statutes 2005 268.058

Requirements, Minn. Statutes 2005 268.051

Taxes or reimbursements, reports

Violations and penalties, Minn. Statutes 2005 268.058

Third parties, liability, Minn. Statutes 2005 268.065

Time, computation, Minn. Statutes 2005 268.033

Transfers from, Minn. Statutes 2005 268.045

Violations and penalties

Avoidance, Minn. Statutes 2005 268.051

Business licenses, revocation, Minn. Statutes 2005 268.0625

Taxes or reimbursements, reports, Minn. Statutes 2005 268.057