2007 Minnesota Code
Chapters 268 - 269 Economic Security
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 shall 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 shall assess the tax
account for all the taxes due under section 268.051 and credit the tax account with all taxes
paid. The commissioner shall 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Subd. 2.[Repealed, 2005 c 112 art 1 s 16]
Subd. 3.[Repealed, 2005 c 112 art 1 s 16]
Subd. 4.[Repealed, 2005 c 112 art 1 s 16]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