Source: https://www.revisor.mn.gov/statutes/2008/cite/289A.31
Timestamp: 2019-10-22 00:11:59
Document Index: 732766579

Matched Legal Cases: ['art 1', 'art 6', 'art 11', 'art 6', 'art 8', 'art 1', 'art 6', 'art 16', 'art 1', 'art 12', 'art 3', 'art 8', 'art 8', 'art 2', 'art 6']

(b) If the employer or person withholding tax under section 290.92 or 290.923, subdivision 2, fails to deduct and withhold the tax in violation of those sections, and later the taxes against which the tax may be credited are paid, the tax required to be deducted and withheld will not be collected from the employer. This does not, however, relieve the employer from liability for any penalties and interest otherwise applicable for failure to deduct and withhold.
1990 c 480 art 1 s 14; 1991 c 291 art 6 s 46; art 11 s 7; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24; 1997 c 84 art 6 s 22; 1999 c 243 art 16 s 14; 2000 c 418 art 1 s 3,44; 1Sp2001 c 5 art 12 s 2; 2003 c 127 art 3 s 3; art 8 s 7,8; 1Sp2003 c 21 art 8 s 3; 2005 c 151 art 2 s 17; art 6 s 4