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Minn. Stat. § 268.045

EMPLOYER TAX OR REIMBURSABLE ACCOUNTS.

Applied in 1 court decision — leading case Irvine v. St. John's Lutheran Church of Mound (2010)

Most recently applied in Irvine v. St. John's Lutheran Church of Mound (March 2010)

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 60…

Subdivision 1. Account for each employer.

The commissioner must maintain (1) a tax account for each taxpaying employer and (2) a reimbursable account for each nonprofit or government employer that has elected under section 268.052 or 268.053 to be liable for reimbursements, except as provided in section 268.046 . The commissioner must assess the tax account for all the taxes due under section 268.051 and credit the tax account with all taxes paid. The commissioner must charge the reimbursable account for any unemployment benefits determined chargeable under section 268.047 and credit the reimbursable account with the payments made.

Subd. 2.

[Repealed, 2005 c 112 art 1 s 16 ]

Subd. 3.

[Repealed, 2005 c 112 art 1 s 16 ]

Subd. 4.

[Repealed, 2005 c 112 art 1 s 16 ]

Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.