Minn. R. agency 181, ch. 8092, pt. 8092.0800

Current through Register Vol. 49, No. 20, November 12, 2024
Part 8092.0800 - WAGES PAID FOR PAYROLL PERIOD OF MORE THAN ONE YEAR

If wages are paid to an employee for a payroll period of more than one year, for the purpose of determining the amount of tax required to be deducted and withheld in respect of such wages, the amount of the tax shall be determined as if such payroll period constituted a miscellaneous payroll period of 365 days.

Minn. R. agency 181, ch. 8092, pt. 8092.0800

L 2005 c 151 art 1 s 114

Statutory Authority: MS s 270C.06; 290.52