Minnesota Statutes Employment and Economic Development (Ch. 268-269) § 268.045. Employer tax or reimbursable accounts

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 undersection 268.052or268.053to be liable for reimbursements, except as provided insection 268.046. The commissioner must assess the tax account for all the taxes due undersection 268.051and credit the tax account with all taxes paid. The commissioner must charge the reimbursable account for any unemployment benefits determined chargeable undersection 268.047and credit the reimbursable account with the payments made.

Subds. 2 to 4. Repealed byLaws 2005, c. 112, art. 1, § 16, par. (b), eff. July 1, 2005.