Title Minnesota Statutes, Minnesota Statutes

268B.10 SUBSTITUTION OF A PRIVATE PLAN. § Subdivision 1.Application for substitution. (a) Employers may apply to the commissioner for approval to meet their obligations under this chapter through the substitution of a private plan that provides paid family, paid medical, or paid …

268B.11 SELF-EMPLOYED AND INDEPENDENT CONTRACTOR ELECTION OF COVERAGE. § Subdivision 1.Election of coverage. (a) A self-employed individual or independent contractor may file with the commissioner by electronic transmission in a format prescribed by the commissioner an applicatio…

268B.12 WAGE REPORTING. § Subdivision 1.Wage detail report. (a) Each employer must submit, under the employer premium account described in section 268B.13, a quarterly wage detail report by electronic transmission, in a format prescribed by the commissioner. The report must inclu…

268B.13 EMPLOYER PREMIUM ACCOUNTS. The commissioner must maintain a premium account for each employer. The commissioner must assess the premium account for all the premiums due under section 268B.14, and credit the family and medical benefit insurance account with all premiums pa…

268B.14 PREMIUMS. § Subdivision 1.Payments. (a) Family and medical leave premiums accrue and become payable by each employer, except for an employer with an approved private plan under section 268B.10, for each calendar year on the taxable wages that the employer paid to employee…

268B.145 INCOME TAX WITHHOLDING AND STATE TAXATION. § Subdivision 1.Federal income tax. If the Internal Revenue Service determines that benefits received under this chapter are subject to federal income tax, the applicant may elect to have federal income tax deducted and withheld…

268B.15 COLLECTION OF PREMIUMS. § Subdivision 1.Amount computed presumed correct. Any amount due from an employer, as computed by the commissioner, is presumed to be correctly determined and assessed, and the burden is upon the employer to show its incorrectness. A statement by t…

268B.155 CHILD SUPPORT DEDUCTION FROM BENEFITS. § Subdivision 1.Definitions. As used in this section: (1) "child support agency" means the public agency responsible for child support enforcement, including federally approved comprehensive Tribal IV-D programs; and (2) "child supp…

268B.16 COMPROMISE. (a) The commissioner may compromise in whole or in part any action, determination, or decision that affects only an employer and not an applicant. This paragraph applies if it is determined by a court of law, or a confession of judgment, that an applicant, whi…

268B.17 ADMINISTRATIVE COSTS. Beginning January 1, 2026, and each calendar year thereafter, the commissioner may spend up to seven percent of projected benefit payments for that calendar year for the administration of this chapter. The department may enter into interagency agreem…

268B.18 PUBLIC OUTREACH. Beginning in fiscal year 2026, the commissioner must use at least 0.5 percent of projected benefit payments under section 268B.17 for the purpose of outreach, education, and technical assistance for employees, employers, and self-employed individuals elig…

268B.185 BENEFIT OVERPAYMENTS. § Subdivision 1.Repaying an overpayment. (a) Any applicant who (1) because of a determination or amended determination issued under this chapter, or (2) because of a hearing officer's decision under section 268B.08, has received any family or medica…

268B.19 EMPLOYER MISCONDUCT; PENALTY. (a) The commissioner must penalize an employer if that employer or any employee, officer, or agent of that employer is in collusion with any applicant for the purpose of assisting the applicant in receiving benefits fraudulently. The penalty …

268B.21 RECORDS; AUDITS. § Subdivision 1.Employer records; audits. (a) Each employer must keep true and accurate records on individuals performing services for the employer, containing the information the commissioner may require under this chapter. The records must be kept for a…

268B.22 SUBPOENAS; OATHS. (a) The commissioner or hearing officer has authority to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of individuals and the production of documents and other personal propert…

268B.23 LIEN; LEVY; SETOFF; AND CIVIL ACTION. § Subdivision 1.Lien. (a) Any amount due under this chapter, from an applicant or an employer, becomes a lien upon all the property, within this state, both real and personal, of the person liable, from the date of assessment. For the…

268B.24 CONCILIATION SERVICES. The Department of Labor and Industry may offer conciliation services to employers and employees to resolve disputes concerning alleged violations of employment protections identified in section 268B.09. History: 2023 c 59 art 1 s 35

268B.25 ANNUAL REPORTS. (a) Beginning on or before January 1, 2027, the commissioner must annually report to the Department of Management and Budget and the house of representatives and senate committee chairs with jurisdiction over this chapter on program administrative expendit…

268B.26 NOTICE REQUIREMENTS. (a) Each employer must post in a conspicuous place on each of its premises a workplace notice prepared by the commissioner providing notice of benefits available under this chapter. The required workplace notice must be in English and each language ot…

268B.27 RELATIONSHIP TO OTHER LEAVE; CONSTRUCTION. § Subdivision 1.Concurrent leave. An employer may require leave taken under this chapter to run concurrently with leave taken for the same purpose under section 181.941 or the Family and Medical Leave Act, United States Code, tit…

268B.28 SEVERABLE. If the United States Department of Labor or a court of competent jurisdiction determines that any provision of the family and medical benefit insurance program under this chapter is not in conformity with, or is inconsistent with, the requirements of state or f…

268B.29 SMALL EMPLOYER ASSISTANCE GRANTS. (a) Employers with 30 or fewer employees as calculated under section 268B.14, subdivision 5b, and an average wage for that employer under section 268B.14, subdivision 5c, less than or equal to 150 percent of the state's average wage in co…

268B.30 DATA PRIVACY. (a) Except as provided by this section, data collected, created, or maintained under this chapter are private data on individuals or nonpublic data not on individuals as defined in section 13.02, subdivisions 9 and 12, and must not be disclosed except accord…

270.071 DEFINITIONS. § Subdivision 1.Applicability. The following words and phrases, when used in sections 270.071 to 270.079, unless the context clearly indicates otherwise, shall have the meanings ascribed to them in this section. § Subd. 2.Air commerce. "Air commerce" means th…

270.072 TAXATION AND ASSESSMENT OF FLIGHT PROPERTY. § Subdivision 1.Tax on real estate. All real property of an airline company and all personal property thereof except flight property shall be taxed as otherwise provided by law. § Subd. 2.Assessment of flight property. Flight pr…

270.0725 PENALTIES. § Subdivision 1.Penalty for late filing. If an airline company does not file its annual report by the date designated in section 270.072, subdivision 3, a penalty of five percent of the tax being assessed is imposed on that company. On August 1, and on the fir…

270.0735 EXAMINATION; INVESTIGATIONS; SUBPOENAS. In addition to the powers granted to the commissioner in this chapter, and in order to determine net tax capacities and issue notices of net tax capacity and tax under sections 270.071 to 270.079, the commissioner has the powers co…

270.074 VALUATION OF FLIGHT PROPERTY; METHODS OF APPORTIONMENT; RATIO OF TAX. § Subdivision 1.Valuation. The commissioner shall determine the market valuation of all flight property operated or used by every airline company in air commerce in this state. The valuation apportioned…

270.075 TAX LEVY. § Subdivision 1.Rate of tax. The commissioner shall determine the rate of tax to be levied and collected against the net tax capacity as determined pursuant to section 270.074, subdivision 3, to generate revenues sufficient to fund the air flight property tax po…

270.076 APPEAL. § Subdivision 1.Appeal. The notices of net tax capacity and of tax required under section 270.075, subdivision 2, are orders of the commissioner. These orders must be issued in conformance with section 270C.33, subdivisions 1 and 2, but are not subject to administ…

270.077 TAXES CREDITED TO STATE AIRPORTS FUND. All taxes levied under sections 270.071 to 270.079 must be collected by the commissioner and credited to the state airports fund created in section 360.017. History: 1945 c 418 s 9; 1976 c 166 s 7; 1998 c 403 s 24; 2013 c 143 art 17 …

270.078 NOT TO CONFLICT WITH FEDERAL LAW. § Subdivision 1.Conformance to federal law. If any provision of sections 270.071 to 270.079 is contrary to any provision of any law of the United States of America, hereinafter enacted, providing for or relating to the ad valorem taxation…

270.079 RECIPROCAL ARRANGEMENT WITH OTHER STATES. The commissioner may enter into an agreement with the commissioner or other tax officials of another state for the interpretation and administration of the acts of their several states providing for the taxation of flight property…

270.11 POWERS; MEETINGS. § Subdivision 1.Commissioner of revenue to act as State Board of Equalization. The commissioner of revenue shall have and exercise all the rights, powers and authority by law vested in the State Board of Equalization with full power and authority to revie…

270.12 STATE BOARD OF EQUALIZATION; DUTIES. § Subdivision 1.Commissioner of revenue constitutes board. The commissioner of revenue shall constitute the State Board of Equalization. The board may adjourn from day to day and employ necessary clerical assistance. § Subd. 2.Meeting d…

270.41 BOARD OF ASSESSORS. § Subdivision 1.Creation; purpose; powers. A Board of Assessors is created. The board shall review, supervise, coordinate, and approve courses in assessment practices, and establish criteria for determining assessor's qualifications. The board shall als…

270.42 MEMBERSHIP. Membership terms, compensation of members, removal of members, the filling of membership vacancies, and fiscal year and reporting requirements shall be as provided in sections 214.07 to 214.09. The provision of staff, administrative services and office space; t…

270.44 LICENSING AND GRADING REPORT FEES. The board shall charge the following fees: (1) $150 for a senior accredited Minnesota assessor license; (2) $125 for an accredited Minnesota assessor license; (3) $95 for a certified Minnesota assessor specialist license; (4) $85 for a ce…

270.45 DISPOSITION OF FEES AND FINES. All fees and fines so established and collected under section 270.44 must be deposited in a dedicated account within the special revenue fund. Fees collected under this section are appropriated to the Department of Revenue to carry out the pr…

270.455 REFUNDS OF FEES. When the board determines that a fee or any part of a fee was erroneously paid to the board, the board may refund or credit the amount of fees that was paid in error. These refunds or credits shall be paid out of the dedicated account within the special r…

270.46 TRAINING COURSES; REGULATION. The board shall review and approve training courses on assessment practices, techniques of assessment, and ethics offered by schools, colleges, universities, units of government, and other entities. History: Ex1971 c 31 art 25 s 6; 1973 c 641 …

270.47 RULES. The board shall adopt rules necessary to accomplish the purpose of sections 270.41 to 270.50, and shall establish criteria required of assessing officials in the state. Separate criteria may be established depending upon the responsibilities of the assessor. An acti…

270.48 LICENSURE OF QUALIFIED PERSONS. The board may license persons as possessing the necessary qualifications of an assessing official. Different levels of licensure may be established as to classes of property which assessors may be certified to assess at the discretion of the…

270.50 EMPLOYMENT OF LICENSED ASSESSORS. No assessor shall be employed who has not been licensed as qualified by the board, provided the time to comply may be extended after application to the board upon a showing that licensed assessors are not available for employment. The boar…

270.80 DEFINITIONS. § Subdivision 1.Applicability. The following words and phrases when used in sections 270.80 to 270.87, unless the context clearly indicates otherwise, have the meanings ascribed to them in this section. § Subd. 2.Railroad company. "Railroad company" means: (1)…

270.81 TAXATION AND ASSESSMENT OF RAILROAD COMPANY PROPERTY. § Subdivision 1.Valuation of operating property. The operating property of every railroad company doing business in Minnesota shall be valued by the commissioner in the manner prescribed by sections 270.80 to 270.87. § …