Subdivision 1. Administration account. (a) There is created in the state treasury a special account to be known as the administration account. All money deposited into this account is continuously available to the commissioner for administering the Minnesota unemployment insurance program, and does not lapse at any time. The administration account consists of all money:
(1) received from the federal government to:
(i) administer the Minnesota unemployment insurance program;
(ii) administer any federal unemployment insurance program; and
(iii) assist any other state in administering that state's unemployment insurance program;
(2) received for services or facilities supplied to the federal government or any other state;
(3) credited to this account under this chapter;
(4) received for losses sustained by this account or by reason of damage to equipment or supplies; and
(5) received from the sale of any equipment or supplies that are no longer necessary for the administration of the Minnesota unemployment insurance program.
(b) All money in this account must be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as are provided by law for the other special accounts in the state treasury. The commissioner of management and budget, as treasurer and custodian of this account, is liable for the faithful performance of duties in connection with this account.
(c) All money in this account may only be spent for the administration of the Minnesota unemployment insurance program.
Subd. 2. State to replace money wrongfully used. If any money received under United States Code, title 42, section 501 of the Social Security Act is found by the United States Secretary of Labor to have been spent for purposes other than for the proper administration of the Minnesota unemployment insurance program, the commissioner must, at the earliest opportunity, submit to the legislature a request for the appropriation of that amount.
Subd. 3. MS 2006 [Renumbered 268.199]
Subd. 4. MS 2006 [Renumbered 268.211]
Ex1936 c 2 s 13; 1941 c 554 s 12; 1945 c 376 s 12; 1953 c 97 s 16; 1957 c 883 s 8-10; 1963 c 721 s 1; 1965 c 45 s 46; 1969 c 399 s 1; 1969 c 567 s 3; 1973 c 254 s 3; 1973 c 492 s 14; 1973 c 720 s 73 subd 1; 1974 c 497 s 1; 1975 c 302 s 2; 1Sp1982 c 1 s 33; 1983 c 216 art 1 s 87; 1986 c 444; 1987 c 362 s 25; 1987 c 385 s 27; 1989 c 209 art 2 s 1; 1994 c 488 s 8; 1996 c 417 s 31; 1997 c 7 art 1 s 106; 1997 c 66 s 79,80; 1998 c 265 s 43; 1999 c 107 s 61,66; 2000 c 343 s 4; 2001 c 175 s 52; 1Sp2003 c 3 art 2 s 20; 2004 c 206 s 52; 2007 c 128 art 1 s 21; art 3 s 23; 2007 c 135 art 2 s 26; 2008 c 300 s 51; 2009 c 78 art 4 s 45,46; 2009 c 101 art 2 s 109; 2014 c 251 art 2 s 22
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.