Minnesota § 268.045 EMPLOYER TAX OR REIMBURSABLE ACCOUNTS

Minnesota Statutes

§ 268.045 — EMPLOYER TAX OR REIMBURSABLE ACCOUNTS

Minnesota § 268.045

PartEMPLOYMENT AND ECONOMIC DEVELOPMENT

Ch. 268UNEMPLOYMENT INSURANCE

This text of Minnesota § 268.045 (EMPLOYER TAX OR REIMBURSABLE ACCOUNTS) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 268.045 (2026).

Text

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 section268.052or268.053to be liable for reimbursements, except as provided in section268.046. The commissioner must assess the tax account for all the taxes due under section268.051and credit the tax account with all taxes paid. The commissioner must charge the reimbursable account for any unemployment benefits determined chargeable under section268.047and 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2.[Repealed,2005 c 112 art 1 s 16] Subd.

3.[Repealed,2005 c 112 art 1 s 16] Subd.

4.[Repealed,2005 c 112 art 1 s 16]

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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 section268.052or268.053to be liable for reimbursements, except as provided in section268.046. The commissioner must assess the tax account for all the taxes due under section268.051and credit the tax account with all taxes paid. The commissioner must charge the reimbursable account for any unemployment benefits determined chargeable under section268.047and 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[Repealed,2005 c 112 art 1 s 16]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[Repealed,2005 c 112 art 1 s 16]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[Repealed,2005 c 112 art 1 s 16]

Legislative History

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 605 s 3-6,17,18;1951 c 442 s 2;1953 c 97 s 5,6,8;1953 c 288 s 1;1955 c 380 s 2-4,6;1957 c 25 s 1;1957 c 873 s 2;1959 c 702 s 2-4;1965 c 45 s 40;1965 c 741 s 6-11;1967 c 573 s 3;1967 c 617 s 1;1967 c 856 s 1;1969 c 3 s 1;1969 c 567 s 3;1969 c 854 s 6;1971 c 860 s 1;1971 c 942 s 3-6;1973 c 254 s 3;1973 c 599 s 2-4;1975 c 336 s 6-10;1977 c 4 s 4,5;1977 c 297 s 6-11;1977 c 430 s 25subd 1;1977 c 455 s 82;1978 c 674 s 60;1979 c 181 s 4-8;1980 c 508 s 2-7;1Sp1982 c 1 s 5-12;1983 c 216 art 1 s 87;1983 c 247 s 112;1983 c 372 s 9-15;1985 c 248 s 70;1Sp1985 c 14 art 9 s 75;1986 c 444;1986 c 451 s 1;1987 c 242 s 1;1987 c 362 s 9-12;1987 c 385 s 10-18;1989 c 65 s 3-5;1989 c 209 art 2 s 1;1992 c 484 s 4-7;1994 c 483 s 1;1994 c 488 s 8;1995 c 54 s 3-7;1996 c 417 s 5-7,31;1997 c 66 s 19,26,79;1998 c 265 s 9;1999 c 107 s 17;2000 c 343 s 4;2001 c 175 s 10;1Sp2003 c 3 art 2 s 20;2004 c 183 s 22;2005 c 112 art 1 s 4;2007 c 128 art 6 s 20;2009 c 78 art 4 s 50