reglab/statecodes huggingface dataset:
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 260E — Reporting Of Maltreatment Of Minors › Section 260E.38 — Audit.

260E.38 AUDIT.
Subdivision 1.
Audit required.
The commissioner shall regularly audit for accuracy the data reported by counties on maltreatment of children.
Subd. 2.
Audit procedure.
The commissioner shall develop a plan to perform quality assurance reviews of local welfare agency screening practices and decisions. The commissioner shall provide oversight and guidance to counties to ensure consistent application of screening guidelines, thorough and appropriate screening decisions, and correct documentation and maintenance of reports.
Subd. 3.
Report required.
(a) The commissioner shall produce an annual report of the summary results of the reviews. The report must only contain aggregate data and may not include any data that could be used to personally identify any subject whose data is included in the report. The report is public information and must be provided to the chairs and ranking minority members of the legislative committees having jurisdiction over child protection issues. The commissioner shall include the information required under this paragraph in the annual report on child maltreatment and on children in out-of-home placement under section 257.0725.
(b) This subdivision expires January 1, 2032.
History:
1Sp2020 c 2 art 7 s 38; 2022 c 98 art 14 s 30
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.001 — Abolition Of Town System Of Poor Relief.

261.001 ABOLITION OF TOWN SYSTEM OF POOR RELIEF.
Subdivision 1.
Abolition.
The town system for caring for the poor is hereby abolished; hereafter, the local social services agency of each county shall administer poor relief.
Subd. 2.
Local social services agencies takeover.
All local social services agencies affected by Laws 1973, chapter 380, are hereby authorized to take over for the county as of January 1, 1974, the ownership of all case records relating to the administration of poor relief in the several municipalities and towns in the county.
History:
1973 c 380 s 1; 1994 c 631 s 31
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.003 — Eligibility Standards, Rules.

261.003 ELIGIBILITY STANDARDS, RULES.
The commissioner of human services shall promulgate rules in accordance with chapter 14, prescribing minimum standards of eligibility and payment for poor relief, which shall recognize cost of living differences in the various counties of the state.
History:
1973 c 380 s 4; 1982 c 424 s 130; 1984 c 654 art 5 s 58; 1985 c 248 s 70
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.035 — Cremation, Burial, And Funerals At Expense Of County.

261.035 CREMATION, BURIAL, AND FUNERALS AT EXPENSE OF COUNTY.
When a person dies in any county without apparent means to provide for that person's funeral or final disposition, the county board shall first investigate to determine whether that person had contracted for any prepaid funeral arrangements. If prepaid arrangements have been made, the county shall authorize arrangements to be implemented in accord with the instructions of the deceased. If it is determined that the person did not leave sufficient means to defray the necessary expenses of a funeral and final disposition, nor any spouse of sufficient ability to procure the burial, the county board shall pay for cremation of the person's remains and the person's burial or interment if the spouse or next of kin does not want to take possession of the ashes. If it is determined that cremation is not in accordance with the decedent's personal preferences or the known practices of the decedent's faith tradition or the personal preferences of the decedent's spouse or the decedent's next of kin, the county board shall provide for a burial and funeral. Any burial, funeral, and final disposition provided at the expense of the county shall be in accordance with personal preferences or known practices of the decedent's faith tradition or the personal preferences of the decedent's spouse or the decedent's next of kin. If neither the wishes of the decedent nor the practices of the decedent's faith tradition are known, and the county has no information about the existence of or location of any next of kin, the county may provide for cremation of the person's remains and burial or interment.
History:
(3176) RL s 1503; 1984 c 534 s 28; 1986 c 444; 1991 c 292 art 3 s 32; 1992 c 513 art 8 s 50; 2009 c 174 art 1 s 10
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.04 — Liability Of Estate.

261.04 LIABILITY OF ESTATE.
Subdivision 1.
Support, maintenance, care, or burial.
When any person is furnished or provided with support, maintenance, care, including care at the University of Minnesota hospitals, or burial as a poor person the county so furnishing such aid shall have a claim therefor against the person or the person's estate for the reasonable value thereof, which claim may be presented and prosecuted by such county at its option upon discovery of any property belonging to the poor person or to the estate.
Subd. 2.
Claims filed in district court.
Such claims, when against the estate of a deceased person, shall be filed in district court and acted upon as in the case of other claims.
History:
(3159-1, 3159-2) 1925 c 60 s 1,2; 1969 c 247 s 1; 1973 c 380 s 8; 1973 c 650 art 21 s 23; 1986 c 444; 1995 c 189 s 8; 1996 c 277 s 1
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.062 — Tax For Support Of Poor.

261.062 TAX FOR SUPPORT OF POOR.
The county board may levy a tax annually sufficient to defray the estimated expenses of supporting and relieving the poor therein during the succeeding year, and to make up any deficiency in the fund raised for that purpose during the preceding year.
History:
(3177) RL s 1504; 1Sp2001 c 9 art 10 s 60; 2002 c 379 art 1 s 113
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.063 — Tax Levy For Social Services; Board Duty; Penalty.

261.063 TAX LEVY FOR SOCIAL SERVICES; BOARD DUTY; PENALTY.
(a) The board of county commissioners of each county shall annually levy taxes and fix a rate sufficient to produce the full amount required for poor relief, general assistance, Minnesota family investment program, county share of county and state supplemental aid to Supplemental Security Income applicants or recipients, and any other Social Security measures wherein there is now or may hereafter be county participation, sufficient to produce the full amount necessary for each such item, including administrative expenses, for the ensuing year, within the time fixed by law in addition to all other tax levies and tax rates, however fixed or determined, and any commissioner who shall fail to comply herewith shall be guilty of a gross misdemeanor and shall be immediately removed from office by the governor. For the purposes of this paragraph, "poor relief" means county services provided under sections 261.035 and 261.21 to 261.231.
(b) Nothing within the provisions of this section shall be construed as requiring a county agency to provide income support or cash assistance to needy persons when they are no longer eligible for assistance under general assistance, chapter 256J, or Minnesota supplemental aid.
History:
(3177-1) 1937 c 304 s 1; 1973 c 380 s 9; 1973 c 650 art 21 s 24; 1973 c 717 s 23; 1974 c 487 s 9; 1999 c 159 s 116; 2002 c 375 art 3 s 10; 1Sp2003 c 14 art 1 s 103; 2023 c 70 art 10 s 93
NOTE:
The amendment to this section by Laws 2023, chapter 70, article 10, section 93, is effective March 1, 2026. Laws 2023, chapter 70, article 10, section 93, the effective date.
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.21 — Hospitalization For Indigent Persons.

261.21 HOSPITALIZATION FOR INDIGENT PERSONS.
Subdivision 1.
In county or elsewhere.
The county board of any county in this state is hereby authorized to provide for the hospitalization in hospitals within the county or elsewhere of indigent residents of such county who are afflicted with a malady, injury, deformity, or ailment of a nature which can probably be remedied by hospitalization and who are unable financially to secure and pay for such hospitalization or, in the case of an unemancipated minor, whose parent, guardian, trustee, or other person having lawful custody of the minor, as the case may be, is unable to secure or provide such hospitalization.
Subd. 2.
Free choice of hospital.
An indigent person eligible to receive care under this section shall have free choice in the selection of a hospital for the delivery of medical care.
History:
(3164-19) 1935 c 359 s 1; 1941 c 473 s 1; 1971 c 257 s 1; 1975 c 437 art 2 s 9; 1976 c 186 s 2; 1986 c 444
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.23 — Costs Of Hospitalization.

261.23 COSTS OF HOSPITALIZATION.
The costs of hospitalization of such indigent persons exclusive of medical and surgical care and treatment shall not exceed in amount the full rates fixed and charged by the Minnesota general hospital for the hospitalization of such indigent patients. For indigent persons hospitalized pursuant to sections 261.21 to 261.232, the state shall pay 90 percent of the cost allowable under the medical assistance program and ten percent of the allowable cost of hospitalization shall be paid by the county of the residence of the indigent persons at the times provided for in the contract; and in case of an injury or emergency requiring immediate surgical or medical treatment, for a period not to exceed 72 hours, 90 percent of the cost allowable under the medical assistance program shall be paid by the state and ten percent of the cost shall be paid by the county from which the patient, if indigent, is certified. State payments for services rendered pursuant to this section shall be ratably reduced to the same extent and during the same time period as payments are reduced under medical assistance. If the county of residence of the patient is not the county in which the patient has legal settlement for the purposes of poor relief, then the county of residence may seek reimbursement from the county in which the patient has settlement for the purposes of poor relief for all costs it has necessarily incurred and paid in connection with the hospitalization of said patient.
History:
(3164-21) 1935 c 359 s 3; 1941 c 473 s 3; 1943 c 31 s 5; 1975 c 437 art 2 s 11; 1983 c 312 art 5 s 36; 2015 c 69 art 2 s 45; 2016 c 158 art 2 s 115
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.231 — County Board May Delegate Certain Powers.

261.231 COUNTY BOARD MAY DELEGATE CERTAIN POWERS.
The county board of any county in this state is hereby authorized to delegate to the local social services agency of such county all the rights, powers, and duties conferred upon it by Laws 1941, chapter 473, with reference to the hospitalization of indigent persons.
History:
1943 c 31 s 7; 1994 c 631 s 31
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.232 — Duties Of Commissioner Of Human Services.

261.232 DUTIES OF COMMISSIONER OF HUMAN SERVICES.
The commissioner of human services shall promulgate rules to establish administrative and fiscal procedures for payment of the state share of the costs incurred by the counties under sections 261.21 to 261.231. The rules may include:
(a) procedures by which state liability for the costs of hospitalization of indigent persons may be deducted from county liability to the state under any other public assistance program authorized by law;
(b) procedures for processing claims of counties for reimbursement by the state for expenditures made by the counties for the hospitalization of indigent persons; and
(c) standards for eligibility and utilization of medical care.
History:
1975 c 437 art 2 s 12; 1984 c 654 art 5 s 58; 1985 c 248 s 70
2023 Minnesota Statutes › Chapters 245 - 267 — Public Welfare And Related Activities › Chapter 261 — County And Local Social Services, Generally › Section 261.25 — Uniform Transfer Of Dependents Act.

261.25 UNIFORM TRANSFER OF DEPENDENTS ACT.
Subject to the approval of the attorney general, as to form and legality, the commissioner of human services may enter into reciprocal agreements with agencies of other states regarding the interstate transportation of poor and indigent persons, and may arrange with the proper officials in this state for the acceptance, transfer, and support within this state of persons receiving public aid in other states in accordance with the terms of these agreements, provided that this state shall not, nor shall any county or other political subdivision of this state, be committed to the support of persons who are not in the opinion of the commissioner of human services entitled to public support by the laws of this state; provided further that determination of legal settlement in a county or other political subdivision of this state shall be made before authorization is granted for the return of an indigent person to this state.
History:
1955 c 250 s 1; 1984 c 654 art 5 s 58
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.001 — Citation; Minnesota Unemployment Insurance Law.

268.001 CITATION; MINNESOTA UNEMPLOYMENT INSURANCE LAW.
This chapter will be known and may be cited as the "Minnesota Unemployment Insurance Law."
History:
1987 c 385 s 47; 1994 c 483 s 1; 2004 c 206 s 38; 2007 c 128 art 6 s 2
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.03 — Public Purpose Of The Minnesota Unemployment Insurance Program.

268.03 PUBLIC PURPOSE OF THE MINNESOTA UNEMPLOYMENT INSURANCE PROGRAM.
Subdivision 1.
Statement.
The public purpose of this chapter is: Economic insecurity because of involuntary unemployment of workers in Minnesota is a subject of general concern that requires appropriate action by the legislature. The public good is promoted by providing workers who are unemployed through no fault of their own a temporary partial wage replacement to assist the unemployed worker to become reemployed. This program is the "Minnesota unemployment insurance program."
Subd. 2.
MS 2006 [Renumbered 268.031]
History:
(4337-21) Ex1936 c 2 s 1; 1989 c 209 art 2 s 1; 1994 c 488 s 1; 1997 c 7 art 1 s 105; 1998 c 265 s 3; 1999 c 107 s 66; 2000 c 343 s 1; 2001 c 175 s 2,52; 1Sp2003 c 3 art 2 s 20; 2005 c 112 art 2 s 1; 2007 c 128 art 6 s 3,4; 2008 c 300 s 51
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.031 — Standard Of Proof; Statutory Interpretation And Application.

268.031 STANDARD OF PROOF; STATUTORY INTERPRETATION AND APPLICATION.
Subdivision 1.
Standard of proof.
All issues under the Minnesota Unemployment Insurance Law are determined by a preponderance of the evidence.
Subd. 2.
Statutory application.
This chapter is remedial in nature and must be applied in favor of awarding unemployment benefits. Any legal conclusion that results in an applicant being ineligible for unemployment benefits must be fully supported by the facts. In determining eligibility or ineligibility for benefits, any statutory provision that would preclude an applicant from receiving benefits must be narrowly construed.
History:
(4337-21) Ex1936 c 2 s 1; 1989 c 209 art 2 s 1; 1994 c 488 s 1; 1997 c 7 art 1 s 105; 1998 c 265 s 3; 1999 c 107 s 66; 2000 c 343 s 1; 2001 c 175 s 2,52; 1Sp2003 c 3 art 2 s 20; 2005 c 112 art 2 s 1; 2007 c 128 art 6 s 3,4; 2008 c 300 s 51; 2009 c 78 art 4 s 1; 2017 c 35 art 3 s 1
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.032 — Electronic Transmission; When Allowed; Sending To Last Known Address Required.

268.032 ELECTRONIC TRANSMISSION; WHEN ALLOWED; SENDING TO LAST KNOWN ADDRESS REQUIRED.
(a) If any required notice, determination, or decision issued under this chapter provides that the commissioner may send the notice, determination, or decision by mail or electronic transmission, the commissioner may send the notice, determination, or decision to an applicant or employer by electronic transmission only if the applicant or employer has affirmatively indicated that the applicant or employer would prefer required notices, determinations, or decisions be sent by electronic transmission rather than by mail. An applicant or employer may withdraw an indicated preference for electronic transmission.
(b) If any required notice, determination, or decision issued under this chapter is sent by mail to an applicant or an employer, the notice, determination, or decision must be sent to the last known address. If any required notice, determination, or decision issued under this chapter is sent by electronic transmission, the notice, determination, or decision must be sent to the last known electronic address of the applicant or employer. If any required notice, determination, or decision issued under this chapter is sent by electronic transmission and the commissioner is notified that the electronic address of the applicant or employer is no longer in service, the commissioner must then send the required notice, determination, or decision by mail to the last known address.
History:
2004 c 183 s 2
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.033 — Computation Of Time.

268.033 COMPUTATION OF TIME.
The computation of time provisions of sections 645.15 and 645.151 apply to this chapter.
History:
2004 c 183 s 3; 2014 c 251 art 2 s 24
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.034 — Computations Of Money Rounded Down.

268.034 COMPUTATIONS OF MONEY ROUNDED DOWN.
Computations of money required under this chapter that do not result in a whole dollar are rounded down to the next lower whole dollar, unless specifically provided otherwise by law.
History:
2009 c 78 art 4 s 2
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.0425 — Electronic Transaction Presumption.

268.0425 ELECTRONIC TRANSACTION PRESUMPTION.
If any electronic transaction is done under this chapter using an identification number or code assigned an employer by the commissioner, the transaction is presumed as done by that employer unless a preponderance of the available evidence shows that it was not done by that employer.
History:
2004 c 183 s 15,86; 1Sp2019 c 7 art 8 s 7
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.043 — Determinations Of Coverage.

268.043 DETERMINATIONS OF COVERAGE.
(a) The commissioner, upon the commissioner's own motion or upon application of a person, must determine if that person is an employer or whether services performed for it constitute employment and covered employment, or whether any compensation constitutes wages, and notify the person of the determination. The determination is final unless the person files an appeal within 45 calendar days after the commissioner sends the determination by mail or electronic transmission. Proceedings on the appeal are conducted in accordance with section 268.105.
(b) No person may be initially determined an employer, or that services performed for it were in employment or covered employment, for periods more than four years before the year in which the determination is made, unless the commissioner finds that there was fraudulent action to avoid liability under this chapter.
History:
1995 c 54 s 2; 1996 c 417 s 4; 1997 c 66 s 79; 1998 c 265 s 7; 2004 c 183 s 16; 2005 c 112 art 2 s 9; 2007 c 128 art 1 s 3; 2009 c 78 art 4 s 9; 2023 c 33 s 7
NOTE:
The amendment to this section by Laws 2023, chapter 33, section 7, is effective for determinations issued on or after May 5, 2024. Laws 2023, chapter 33, section 7, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.045 — Employer Tax Or Reimbursable Accounts.

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 under section 268.052 or 268.053 to be liable for reimbursements, except as provided in section 268.046. The commissioner must assess the tax account for all the taxes due under section 268.051 and credit the tax account with all taxes paid. The commissioner must charge the reimbursable account for any unemployment benefits determined chargeable under section 268.047 and 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]
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 25 subd 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
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.0525 — Indian Tribes.

268.0525 INDIAN TRIBES.
(a) An Indian tribe, as defined under United States Code, title 25, section 450b(e) of the Indian Self-Determination and Education Assistance Act, and any subdivision, subsidiary, or business enterprise owned by the Indian tribe, must be treated the same as the state of Minnesota, or a political subdivision of the state, for all purposes of the Minnesota Unemployment Insurance Law.
(b) The Indian tribe may make separate elections under section 268.052, subdivision 2, for itself and each subdivision, subsidiary, or business enterprise wholly owned by the Indian tribe.
(c) If an Indian tribe, subdivision, subsidiary, or business enterprise wholly owned by the tribe, which has elected to be liable for reimbursements, fails to make the required payments within 90 calendar days of the notice of delinquency, the commissioner must terminate the election to make reimbursements as of the beginning of the next calendar year, unless all past due reimbursements, and any interest and penalties, have been paid before the beginning of the next calendar year.
An Indian tribe, subdivision, subsidiary, or business enterprise wholly owned by the tribe that has its election terminated under this paragraph must become a taxpaying employer and assigned the new employer tax rate under section 268.051, subdivision 5, until the tribe, subdivision, subsidiary, or business enterprise wholly owned by the Indian tribe qualifies for an experience rating under section 268.051, subdivision 3.
History:
2001 c 175 s 19; 1Sp2003 c 3 art 2 s 20; 2007 c 128 art 6 s 31; 2009 c 78 art 4 s 50
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.063 — Personal Liability.

268.063 PERSONAL LIABILITY.
(a) Any officer, director, or employee of a corporation or any manager, governor, member, or employee of a limited liability company who
(1) either individually or jointly with others, have or should have had control of, supervision over, or responsibility for paying the amounts due under this chapter or section 116L.20, and
(2) knowingly fails to pay the amounts due, is personally liable for the amount due in the event the employer does not pay.
For purposes of this section, "knowingly" means that the facts demonstrate that the responsible individual used or allowed the use of corporate or company assets to pay other creditors knowing that the amounts due under this chapter were unpaid. An evil motive or intent to defraud is not necessary.
(b) Any partner of a limited liability partnership, or professional limited liability partnership, is jointly and severally liable for any amount due under this chapter or section 116L.20 in the event the employer does not pay.
(c) Any personal representative of the estate of a decedent or fiduciary who voluntarily distributes the assets without reserving a sufficient amount to pay the amount due is personally liable for the deficiency.
(d) The personal liability of any individual survives dissolution, reorganization, receivership, or assignment for the benefit of creditors. For the purposes of this section, all wages paid by the employer are considered earned from the individual determined to be personally liable.
(e) The commissioner must make a determination as to personal liability. The determination is final unless the individual found to be personally liable, within 45 calendar days after sending, by mail or electronic transmission, a notice of determination, files an appeal. Proceedings on the appeal are conducted in accordance with section 268.105.
History:
1Sp1982 c 1 s 36; 1983 c 372 s 40-44; 1985 c 281 s 1; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1Sp1986 c 3 art 1 s 82; 1987 c 385 s 31-34; 1989 c 209 art 2 s 1; 1991 c 291 art 18 s 1; 1992 c 484 s 14; 1993 c 67 s 12; 1993 c 137 s 8; 1994 c 483 s 1; 1994 c 488 s 7; 1995 c 54 s 16,17; 1996 c 417 s 25,31; 1997 c 66 s 79; 1998 c 265 s 19; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 42; 2007 c 128 art 1 s 11; 2009 c 78 art 4 s 50; 2023 c 33 s 11
NOTE:
The amendment to this section by Laws 2023, chapter 33, section 11, is effective for determinations issued on or after May 5, 2024. Laws 2023, chapter 33, section 11, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.064 — Liability For Debts Upon Acquisition.

268.064 LIABILITY FOR DEBTS UPON ACQUISITION.
Subdivision 1.
Acquisition of organization, trade, business, or assets.
Any person who acquires all or part of the organization, trade, business or assets from an employer, is jointly and severally liable, in an amount not to exceed the reasonable value of that part of the organization, trade, business or assets acquired, for any amounts due and unpaid by the employer. The amount of liability is, in addition, a lien against the property or assets acquired and is before all other unrecorded liens. This section does not apply to sales in the normal course of the employer's business.
Subd. 2.
Reasonable value.
The commissioner, upon the commissioner's own motion or upon application of the acquiring person, must determine the reasonable value of the organization, trade, business or assets acquired based on available information. The determination is final unless the acquiring person, within 45 calendar days after being sent the determination by mail or electronic transmission, files an appeal. Proceedings on the appeal are conducted in accordance with section 268.105.
[See Note.]
Subd. 3.
Statement of amount due.
Before the date of acquisition, the commissioner must furnish the acquiring person with a statement of the amounts due and unpaid under this chapter or section 116L.20 upon the request of the potential acquiring person and the release of the obligor. No release is required after the date of acquisition.
Subd. 4.
[Repealed by amendment, 1999 c 107 s 35]
History:
1987 c 385 s 35; 1989 c 65 s 13; 1995 c 54 s 18; 1997 c 66 s 79,80; 1998 c 265 s 20,44; 1999 c 107 s 35; 2004 c 183 s 43,44; 2007 c 128 art 6 s 44; 2009 c 78 art 4 s 50; 2023 c 33 s 12
NOTE:
The amendment to subdivision 2 by Laws 2023, chapter 33, section 12, is effective for determinations issued on or after May 5, 2024. Laws 2023, chapter 33, section 12, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.065 — Liability Of Amounts Due From Subcontractors And Employee Leasing Firms.

268.065 LIABILITY OF AMOUNTS DUE FROM SUBCONTRACTORS AND EMPLOYEE LEASING FIRMS.
Subdivision 1.
Subcontractors.
A contractor who contracts with any subcontractor must guarantee the payment of all amounts that are due or become due from the subcontractor with respect to taxable wages paid on the contract by:
(1) withholding sufficient money on the contract; or
(2) requiring the subcontractor to provide a sufficient bond guaranteeing the payment of all amounts that may become due.
The contractor may make a request for verification that the subcontractor has paid the taxes due 60 calendar days after the due date for filing the wage detail report that includes the final wages paid for employment performed under the contract. If the subcontractor has paid the amounts due for the period covered by the contract, the commissioner may release the contractor from its liability.
The words "contractor" and "subcontractor" include individuals, partnerships, firms, or corporations, or other association of persons engaged in the construction industry.
Subd. 2.
Employee leasing company, professional employer organization, or similar person.
(a) A person whose work force consists of 50 percent or more of workers provided by an employee leasing company, professional employer organization, or similar person for a fee, is jointly and severally liable for the unpaid amounts that are due under this chapter or section 116L.20 on the wages paid on the contract with the employee leasing company, professional employer organization, or similar person.
(b) An exemption from registration under section 79.255, subdivision 9, does not determine the application of this section.
Subd. 3.
Determination of liability.
The commissioner must make a determination as to the liability under this section. The determination is final unless the contractor or person found to be liable files an appeal within 45 calendar days after being sent the determination by mail or electronic transmission. Proceedings on the appeal are conducted in accordance with section 268.105.
[See Note.]
History:
1987 c 385 s 36; 1989 c 65 s 14; 1995 c 54 s 19; 1997 C 66 S 79,80; 1998 c 265 s 44; 1999 c 107 s 36; 2004 c 183 s 45,46; 2005 c 112 art 1 s 10; 2007 c 128 art 2 s 4; art 6 s 45; 2009 c 78 art 4 s 50; 2017 c 35 art 1 s 2; 2023 c 33 s 13
NOTE:
The amendment to subdivision 3 by Laws 2023, chapter 33, section 13, is effective for determinations issued on or after May 5, 2024. Laws 2023, chapter 33, section 13, the effective date.
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.066 — Cancellation Of Amounts Due From An Employer.

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.
History:
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
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.067 — Compromise.

268.067 COMPROMISE.
(a) The commissioner may compromise in whole or in part any action, determination, or decision that affects only an employer and not an applicant. This paragraph applies if it is determined by a court of law, or a confession of judgment, that an applicant, while employed, wrongfully took from the employer $500 or more in money or property.
(b) The commissioner may at any time compromise any unemployment insurance tax or reimbursement due from an employer under this chapter or section 116L.20.
(c) Any compromise involving an amount over $10,000 must be authorized by an attorney licensed to practice law in Minnesota who is an employee of the department designated by the commissioner for that purpose.
(d) Any compromise must be in the best interest of the state of Minnesota.
History:
Ex1936 c 2 s 14; 1941 c 554 s 13; 1943 c 650 s 9; 1945 c 376 s 13; 1949 c 605 s 12,13; 1951 c 55 s 1; 1953 c 97 s 17; 1969 c 9 s 65; 1969 c 567 s 3; 1969 c 854 s 13; 1973 c 254 s 3; 1973 c 720 s 73 subds 2,3; 1975 c 108 s 1; 1975 c 302 s 3,4; 1975 c 336 s 22,23; 1977 c 430 s 25 subd 1; 1978 c 618 s 2; 1978 c 674 s 60; 1980 c 508 s 11-13; 3Sp1981 c 2 art 1 s 33; 1Sp1982 c 1 s 34,35; 1983 c 372 s 39; 1985 c 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 362 s 26; 1987 c 385 s 28-30; 1989 c 65 s 12; 1989 c 209 art 2 s 1; 1993 c 67 s 11; 1994 c 483 s 1; 1995 c 54 s 13-15; 1996 c 417 s 24,31; 1997 c 66 s 79; 1998 c 265 s 22; 1999 c 107 s 37,66; 1Sp2003 c 3 art 2 s 7; 2004 c 183 s 48; 2007 c 128 art 3 s 24; art 6 s 46; 2009 c 78 art 3 s 4
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.0675 — No Election Of Remedy.

268.0675 NO ELECTION OF REMEDY.
Use of any remedy under this chapter for the collection of any amount due from an employer or an applicant does not constitute an election of remedy to the exclusion of any other available remedy.
History:
1999 c 107 s 38; 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 49; 2007 c 128 art 6 s 47
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.068 — Notice To Workers.

268.068 NOTICE TO WORKERS.
Each employer must post and maintain printed statements of an individual's right to apply for unemployment benefits in places readily accessible to workers in the employer's service. The printed statements must be supplied by the commissioner at no cost to an employer.
History:
1996 c 417 s 8; 1997 c 66 s 79; 1999 c 107 s 39; 2000 c 343 s 4; 2007 c 128 art 6 s 48
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.069 — Payment Of Unemployment Benefits.

268.069 PAYMENT OF UNEMPLOYMENT BENEFITS.
Subdivision 1.
Requirements.
The commissioner must pay unemployment benefits from the trust fund to an applicant who has met each of the following requirements:
(1) the applicant has filed an application for unemployment benefits and established a benefit account in accordance with section 268.07;
(2) the applicant has not been held ineligible for unemployment benefits under section 268.095 because of a quit or discharge;
(3) the applicant has met all of the ongoing eligibility requirements under section 268.085;
(4) the applicant does not have an outstanding overpayment of unemployment benefits, including any penalties or interest; and
(5) the applicant has not been held ineligible for unemployment benefits under section 268.183.
Subd. 2.
Unemployment benefits paid from state funds.
Unemployment benefits are paid from state funds and are not considered paid from any special insurance plan, nor as paid by an employer. An application for unemployment benefits is not considered a claim against an employer but is considered a request for unemployment benefits from the trust fund. The commissioner has the responsibility for the proper payment of unemployment benefits regardless of the level of interest or participation by an applicant or an employer in any determination or appeal. An applicant's entitlement to unemployment benefits must be determined based upon that information available without regard to a burden of proof. Any agreement between an applicant and an employer is not binding on the commissioner in determining an applicant's entitlement. There is no presumption of entitlement or nonentitlement to unemployment benefits.
Subd. 3.
Common law.
There is no equitable or common law denial or allowance of unemployment benefits.
History:
1997 c 66 s 28; 1998 c 265 s 45; 1999 c 107 s 40,66; 2000 c 343 s 4; 1Sp2003 c 3 art 2 s 20; 2005 c 112 art 2 s 15; 2007 c 128 art 3 s 24; art 5 s 3; art 6 s 49,50; 2009 c 78 art 3 s 5; art 4 s 18; 2012 c 201 art 3 s 5; 2018 c 182 art 1 s 64; 1Sp2019 c 7 art 8 s 3
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.084 — Password; Presumption.

268.084 PASSWORD; PRESUMPTION.
(a) Each applicant must be issued a password for the purpose of filing continued requests for unemployment benefits, accessing information, and engaging in other transactions with the department.
(b) If a password assigned to an applicant is used in the filing of a continued request for unemployment benefits under section 268.0865 or any other type of transaction, the applicant is presumed to have been the individual using that password and presumed to have received any unemployment benefit payment issued. This presumption may be rebutted by a preponderance of the evidence showing that the applicant assigned the password was not the individual who used that password in the transaction.
(c) The commissioner must notify each applicant of this section.
History:
1Sp2003 c 3 art 2 s 9; 2007 c 128 art 3 s 24; art 6 s 51; 2009 c 78 art 4 s 22; 2014 c 251 art 2 s 24
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.087 — Unemployment Benefits Due Deceased Persons.

268.087 UNEMPLOYMENT BENEFITS DUE DECEASED PERSONS.
If unemployment benefits are due and payable at the time of an applicant's death, those benefits must, upon application, be paid to the personal representative of the estate of the deceased. In the event that no personal representative is appointed, the unemployment benefits must, upon application be paid in the following order: (1) the surviving spouse, (2) the surviving child or children, or (3) the surviving parent or parents.
An individual seeking payment must complete an application prescribed by the commissioner and the payment of unemployment benefits discharges the obligations to the applicant and no other individual may claim or assert any right to those unemployment benefits.
History:
(4337-26) Ex1936 c 2 s 6; 1937 c 43 s 2; 1937 c 306 s 4; 1939 c 443 s 5; 1941 c 554 s 5; 1943 c 650 s 4; 1945 c 376 s 5; 1949 c 605 s 9; 1953 c 97 s 9; 1953 c 699 s 10; 1965 c 741 s 14-16; 1969 c 6 s 34; 1971 c 942 s 9,10; 1973 c 599 s 6-8; 1975 c 104 s 2; 1975 c 336 s 13-15; 1975 c 359 s 23; 1976 c 163 s 59; 1976 c 271 s 78; 1977 c 4 s 7; 1977 c 297 s 15-18; 1978 c 612 s 1; 1979 c 24 s 1; 1979 c 181 s 9,10,19; 1980 c 508 s 8; 1Sp1982 c 1 s 23-25; 1983 c 290 s 168; 1983 c 372 s 20-24; 1985 c 248 s 44; 1986 c 444; 1987 c 362 s 18; 1987 c 384 art 1 s 55; 1987 c 385 s 20-22; 1989 c 209 art 2 s 1; 1989 c 282 art 2 s 169; 1990 c 516 s 4; 1991 c 265 art 11 s 22; 1992 c 484 s 10; 1993 c 67 s 3,4; 1994 c 488 s 2,3,8; 1995 c 54 s 8,9; 1995 c 231 art 1 s 32; 1996 c 417 s 18,31; 1997 c 66 s 36-42; 1998 c 265 s 24,45; 1999 c 107 s 66; 2000 c 343 s 4; 2007 c 128 art 6 s 68
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.088 — Benefits Paid During Certain Voluntary Unemployment.

268.088 BENEFITS PAID DURING CERTAIN VOLUNTARY UNEMPLOYMENT.
(a) An applicant who elects to become temporarily unemployed in order to avoid the layoff of another employee with the applicant's employer due to lack of work is not ineligible for benefits under the leave of absence provisions of section 268.085, subdivision 13a, nor ineligible under the quit provisions of section 268.095, if:
(1) the election is authorized under a collective bargaining agreement or written employer policy;
(2) the employer has accepted the applicant's election;
(3) the employer provides a written certification that is provided to the department that the applicant's election prevented another employee with the employer from being laid off due to lack of work; and
(4) both the applicant and the employer, at the time of the election, expect the applicant's unemployment from the employer to be temporary.
(b) In addition to the requirements of paragraph (a), for unemployment benefits to be payable, an applicant must meet all the other benefit eligibility requirements under this chapter, including being available for suitable employment with a different employer.
History:
2009 c 78 art 3 s 10
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.103 — Appeals By Electronic Transmission.

268.103 APPEALS BY ELECTRONIC TRANSMISSION.
Subdivision 1.
In commissioner's discretion.
(a) The commissioner may allow an appeal to be filed by electronic transmission. If the commissioner allows an appeal to be filed by electronic transmission, that must be clearly set out on the determination or decision subject to appeal.
(b) The commissioner may restrict the manner and format under which an appeal by electronic transmission may be filed. Restrictions to a specific facsimile transmission number or electronic address must be clearly set out on the determination or decision subject to appeal.
(c) All information requested by the commissioner when an appeal is filed by electronic transmission must be supplied or the communication does not constitute an appeal.
(d) Subject to subdivision 2, this section applies to requests for reconsideration under section 268.105, subdivision 2.
Subd. 2.
Applicant's appeal.
(a) The commissioner must allow an applicant to file an appeal by mail even if an appeal by electronic transmission is allowed.
(b) A written statement delivered or mailed to the department that could reasonably be interpreted to mean that an involved applicant is in disagreement with a specific determination or decision is considered an appeal. No specific words need be used for the written statement to be considered an appeal.
Subd. 2a.
Employer-agent appeals filed online.
(a) If an agent files an appeal on behalf of an employer, the appeal must be filed online. The appeal must be filed through the electronic address provided on the determination being appealed. Use of another method of filing does not constitute an appeal. This paragraph does not apply to:
(1) an employee filing an appeal on behalf of an employer; or
(2) an attorney licensed to practice law who is directly representing the employer on appeal.
(b) All information requested when the appeal is filed must be supplied or the communication does not constitute an appeal.
Subd. 3.
[Repealed by amendment, 2004 c 183 s 70]
Subd. 4.
[Repealed, 2007 c 128 art 1 s 23]
History:
1997 c 66 s 59; 1999 c 107 s 46; 2004 c 183 s 70; 2005 c 112 art 2 s 33; 2007 c 128 art 6 s 74,75; 2009 c 78 art 3 s 13,17; art 4 s 33; 2012 c 201 art 3 s 10; 2014 c 251 art 1 s 5
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.131 — Combined Wage Arrangements For Work In Multiple States.

268.131 COMBINED WAGE ARRANGEMENTS FOR WORK IN MULTIPLE STATES.
(a) In accordance with the requirements of the Federal Unemployment Tax Act, the commissioner must participate with other states for the payment of unemployment benefits on the basis of combining an applicant's wages from multiple states for the purposes of collecting unemployment benefits from a single state. The commissioner may only pay unemployment benefits from the trust fund under this section if:
(1) there are reimbursements to the trust fund, by the other state, for unemployment benefits paid from the trust fund based upon wages and employment covered under the laws of the other state; and
(2) the applicant is combining Minnesota wage credits with the wages paid in covered employment from another state.
(b) Under this section, the wages paid an applicant from employment covered under an unemployment insurance program of another state are considered wages from covered employment for the purpose of determining the applicant's rights to unemployment benefits under the Minnesota Unemployment Insurance Law.
History:
(4337-31) Ex1936 c 2 s 11; 1937 c 306 s 8; 1939 c 443 s 9; 1941 c 554 s 10; 1943 c 650 s 8; 1945 c 376 s 10; 1947 c 432 s 8-10; 1965 c 45 s 45; 1969 c 9 s 64; 1971 c 942 s 13; 1979 c 181 s 16; 1986 c 444; 1989 c 209 art 2 s 1; 1996 c 417 s 31; 1997 c 66 s 79; 1998 c 265 s 33-35,45; 1999 c 107 s 66; 2000 c 343 s 4; 2001 c 175 s 45,52; 1Sp2003 c 3 art 2 s 20; 2007 c 128 art 2 s 11; art 3 s 24; 2009 c 78 art 4 s 50; 2017 c 35 art 3 s 15
2023 Minnesota Statutes › Chapters 268 - 269 — Employment And Economic Development › Chapter 268 — Unemployment Insurance › Section 268.133 — Unemployment Benefits While In Entrepreneurial Training.

268.133 UNEMPLOYMENT BENEFITS WHILE IN ENTREPRENEURIAL TRAINING.
Unemployment benefits are available to dislocated workers participating in the converting layoffs into Minnesota businesses (CLIMB) program under section 116L.17, subdivision 11. Applicants participating in CLIMB are considered in reemployment assistance training under section 268.035, subdivision 21c. All requirements under section 268.069, subdivision 1, must be met, except the commissioner may waive:
(1) the deductible earnings provisions in section 268.085, subdivision 5; and
(2) the 32 hours of work limitation in section 268.085, subdivision 2, clause (5). A maximum of 500 applicants may receive a waiver at any given time.
History:
2013 c 85 art 4 s 9; 1Sp2021 c 10 art 4 s 4