Source: https://www.revisor.mn.gov/statutes/cite/268.066
Timestamp: 2019-06-18 15:59:21
Document Index: 80615876

Matched Legal Cases: ['art 3', 'art 3', 'art 1', 'art 2', 'art 3', 'art 3']

Section 268.066
268.065 268.067
2009 268.066 Amended 2009 c 78 art 3 s 3
2007 268.066 Amended 2007 c 128 art 3 s 11
2004 268.066 Amended 2004 c 183 s 47
1998 268.066 Amended 1998 c 265 s 21
268.066 CANCELLATION OF AMOUNTS DUE FROM AN EMPLOYER.
(a) The commissioner must cancel as uncollectible any amounts due from an employer under this chapter or section 116L.20, that remain unpaid six years after the amounts have been first determined due, except where the delinquent amounts are secured by a notice of lien, a judgment, are in the process of garnishment, or are under a payment plan.
(b) The commissioner may cancel at any time as uncollectible any amount due, or any portion of an amount due, from an employer under this chapter or section 116L.20, that (1) are uncollectible due to death or bankruptcy, or (2) the Collection Division of the Department of Revenue under section 16D.04 was unable to collect.
(c) The commissioner may cancel at any time any interest, penalties, or fees due from an employer, or any portions due, if the commissioner determines that it is not in the public interest to pursue collection of the amount due. This paragraph does not apply to unemployment insurance taxes or reimbursements due.
1987 c 385 s 39; 1996 c 305 art 1 s 58; 1997 c 66 s 79; 1998 c 265 s 21; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 47; 2007 c 128 art 3 s 11; 2009 c 78 art 3 s 3