Minnesota Statutes

Minn. Stat. § 268.05 (2026)

[Repealed]

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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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).
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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