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Chapter 268
Section 268.0511
Recent History
- 2007 268.0511 Repealed 2007 c 128 art 1 s 23
- 2004 268.0511 Amended 2004 c 183 s 31
- 1997 268.0511 New 1997 c 80 s 2
This is an historical version of this statute chapter. Also view the most recent published version.
268.0511 ANNUAL PAYMENT OF SMALL LIABILITIES.
(a) An employer may pay all taxes, surcharges, and assessments due under this chapter and
section 116L.20, except late fees under section 268.044, for any calendar year on an annual
basis if the employer:
(1) has an experience rating of zero for that calendar year;
(2) had total taxable wages paid in the 12-month period ending the prior June 30 of less than
five times the state's taxable wage base; and
(3) has no delinquent amounts due under this chapter or section 116L.20.
(b) All amounts due under this section for any calendar year shall be paid on or before
the following January 31.
History: 1997 c 66 s 80; 1997 c 80 s 2; 2004 c 183 s 31
(a) An employer may pay all taxes, surcharges, and assessments due under this chapter and
section 116L.20, except late fees under section 268.044, for any calendar year on an annual
basis if the employer:
(1) has an experience rating of zero for that calendar year;
(2) had total taxable wages paid in the 12-month period ending the prior June 30 of less than
five times the state's taxable wage base; and
(3) has no delinquent amounts due under this chapter or section 116L.20.
(b) All amounts due under this section for any calendar year shall be paid on or before
the following January 31.
History: 1997 c 66 s 80; 1997 c 80 s 2; 2004 c 183 s 31
Official Publication of the State of Minnesota
Revisor of Statutes