Subdivision 1. Election. (a) Any nonprofit organization that has employees in covered employment must pay taxes on a quarterly basis in accordance with section 268.051 unless it elects to make reimbursements to the trust fund the amount of unemployment benefits charged to its reimbursable account under section 268.047.
The organization may elect to make reimbursements for a period of not less than 24 calendar months beginning with the date that the organization was determined to be an employer with covered employment by filing a notice of election not later than 30 calendar days after the date of the determination.
(b) Any nonprofit organization that makes an election will continue to be liable for reimbursements until it files a notice terminating its election before the beginning of the calendar quarter the termination is to be effective.
A nonprofit organization that has been making reimbursements that files a notice of termination of election must be assigned the new employer tax rate under section 268.051, subdivision 5, until it qualifies for an experience rating under section 268.051, subdivision 3.
(c) Any nonprofit organization that has been paying taxes may elect to make reimbursements by filing a notice of election. The election is effective at the beginning of the next calendar quarter. The election is not terminable by the organization for 24 calendar months.
(d) The commissioner may for good cause extend the period that a notice of election, or a notice of termination, must be filed and may permit an election to be retroactive.
(e) A notice of election or notice terminating election must be filed by electronic transmission in a format prescribed by the commissioner.
Subd. 2. Determination and appeal. The commissioner must notify each nonprofit organization by mail or electronic transmission of any determination of its status as an employer with covered employment and of the effective date of any election or termination of election. The determination is final unless an appeal is filed within 20 calendar days of sending the determination. Proceedings on the appeal are conducted in accordance with section 268.105.
Subd. 3. Payments. (a) Reimbursements, in the amount of unemployment benefits charged to the reimbursable account, during a calendar quarter, must be received by the department on or before the last day of the month following the month that the notice of unemployment benefits paid is sent under section 268.047, subdivision 5.
(b) Past due reimbursements are subject to the same interest charges and collection procedures that apply to past due taxes.
(c) If any nonprofit organization is delinquent in making reimbursements, the commissioner may terminate the organization's election to make reimbursements as of the beginning of the next calendar year, and the termination is effective for that and the following calendar year. A nonprofit organization that has its election terminated under this paragraph must be assigned the new employer tax rate under section 268.051, subdivision 5, until the organization qualifies for an experience rating under section 268.051, subdivision 3.
Subd. 4. Application. For purposes of this section, a nonprofit organization is an organization, or group of organizations, described in United States Code, title 26, section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a).
Subd. 5. Compromise. The compromise authority set out in section 268.067 applies to this section.
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 25,79,80; 1999 c 107 s 30; 2000 c 343 s 2-4; 2001 c 175 s 20,21; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 34-36; 2005 c 112 art 2 s 13; 2007 c 128 art 1 s 9; art 6 s 32,33; 2009 c 78 art 3 s 2; art 4 s 50; 2010 c 347 art 2 s 10
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.