Collection of tax, interest, and penalty is legally enforceable under Minnesota Economic Security Law. MDES can file liens against an employer's property and seize assets to recover unpaid tax, interest and penalty. An employer who fails to pay amounts due will be notified of the authority of MDES to take these actions. MDES will act if the employer does not respond . Corporate officers can be held personally liable for the debts of their corporation.
Individuals are subject to the same collection actions as employers.
If you find that you have overpaid the tax due, an adjustment may be made if you apply within four years from the date the tax was paid. MDES-506, Employer's Application for Wage Adjustment . You may also obtain this form from any of the MDES offices listed in the back of this publication. Keep the copy for your records. MDES will issue a credit statement when the application is approved.