(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.
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
Structure Minnesota Statutes
Chapters 268 - 269 — Employment And Economic Development
Chapter 268 — Unemployment Insurance
Section 268.001 — Citation; Minnesota Unemployment Insurance Law.
Section 268.03 — Public Purpose Of The Minnesota Unemployment Insurance Program.
Section 268.031 — Standard Of Proof; Statutory Interpretation And Application.
Section 268.032 — Electronic Transmission; When Allowed; Sending To Last Known Address Required.
Section 268.033 — Computation Of Time.
Section 268.034 — Computations Of Money Rounded Down.
Section 268.035 — Definitions.
Section 268.042 — Employers Coverage.
Section 268.0425 — Electronic Transaction Presumption.
Section 268.043 — Determinations Of Coverage.
Section 268.044 — Wage Reporting.
Section 268.045 — Employer Tax Or Reimbursable Accounts.
Section 268.047 — Effect On Employer Of Unemployment Benefits Paid.
Section 268.051 — Employers Taxes.
Section 268.052 — Payment To Trust Fund By State And Political Subdivisions.
Section 268.0525 — Indian Tribes.
Section 268.053 — Payment To Trust Fund By Nonprofit Organizations.
Section 268.057 — Collection Of Taxes.
Section 268.058 — Lien, Levy, Setoff, And Civil Action.
Section 268.059 — Garnishment For Delinquent Taxes And Unemployment Benefit Overpayments.
Section 268.0625 — Revocations Of Business Licenses.
Section 268.063 — Personal Liability.
Section 268.064 — Liability For Debts Upon Acquisition.
Section 268.065 — Liability Of Amounts Due From Subcontractors And Employee Leasing Firms.
Section 268.066 — Cancellation Of Amounts Due From An Employer.
Section 268.0675 — No Election Of Remedy.
Section 268.068 — Notice To Workers.
Section 268.069 — Payment Of Unemployment Benefits.
Section 268.07 — Benefit Account.
Section 268.084 — Password; Presumption.
Section 268.085 — Eligibility Requirements; Payments That Affect Benefits.
Section 268.0865 — Continued Request For Unemployment Benefits.
Section 268.087 — Unemployment Benefits Due Deceased Persons.
Section 268.088 — Benefits Paid During Certain Voluntary Unemployment.
Section 268.095 — Ineligibility Because Of Quit Or Discharge.
Section 268.101 — Determinations On Issues Of Ineligibility.
Section 268.103 — Appeals By Electronic Transmission.
Section 268.115 — Extended Unemployment Benefits.
Section 268.125 — Additional Unemployment Benefits.
Section 268.131 — Combined Wage Arrangements For Work In Multiple States.
Section 268.133 — Unemployment Benefits While In Entrepreneurial Training.
Section 268.136 — Shared Work.
Section 268.145 — Income Tax Withholding.
Section 268.155 — Child Support Deducted From Unemployment Benefits.
Section 268.18 — Unemployment Benefit Overpayments.
Section 268.182 — Fraud; Criminal Penalty.
Section 268.183 — Applicant Administrative Penalties.
Section 268.184 — Employer Misrepresentation And Misreporting; Administrative Penalties.
Section 268.186 — Records; Audits.
Section 268.188 — Subpoenas; Oaths.
Section 268.19 — Data Privacy.
Section 268.192 — Protection Of Rights.
Section 268.194 — Unemployment Insurance Trust Fund.
Section 268.196 — Administration Account.
Section 268.199 — Contingent Account.
Section 268.20 — Representation In Court.
Section 268.21 — Nonliability Of State.
Section 268.211 — Unemployment Insurance Benefits Telephone System.
Section 268.215 — Day Of The Week And Date Requirement.