Minnesota Administrative Rules
Agency 181 - Revenue Department
Chapter 8092 - WITHHOLDING
Part 8092.0800 - WAGES PAID FOR PAYROLL PERIOD OF MORE THAN ONE YEAR
Universal Citation: MN Rules 8092.0800
Current through Register Vol. 49, No. 13, September 23, 2024
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.
Statutory Authority: MS s 270C.06; 290.52
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