Minnesota Statutes

Minn. Stat. § 268.05 (2026)

[Repealed]

✓ current as of May 2026

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[Renumbered 268.194]

Notes of Decisions

Cited in 2 cases, 1965–1984 · leading case: J.C. Penney Co. v. Comm'r of Econ. Sec., 353 N.W.2d 243 (Minn. Ct. App. 1984).

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J.C. Penney Co. v. Comm'r of Econ. Sec., 353 N.W.2d 243 (Minn. Ct. App. 1984). · cites it 2× “See Minn.Stat. § 268.05 (1982 & Supp.1983). Employers contribute to this fund through a tax imposed pursuant to Minn.”

Yackel v. St. Paul Sch. of Hairdressing, Inc., 133 N.W.2d 29 (Minn. 1965). “Yackel’s employment, and we hold that the commissioner erred in charging relator’s account with any benefits to which Mrs.”

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