How long must child abuse reports and records be kept? Records held by local social service agencies, investigating agencies, and schools will be retained on the following schedule. For family assessment cases and cases in which there is no determination of maltreatment or need for child protective services, records must be kept for four years….
How are reports of abuse or neglect in the home handled? When the local social service agency receives a report, the agency determines whether to conduct a family assessment or an investigation. If the report alleges substantial child endangerment, the agency will conduct an investigation. The agency may conduct a family assessment when a report…
Taxing Jurisdiction & Year Authorized Rate Approval required Use of Revenues/Other Comments Bloomington – 1986 1.0% City council approval Mall of America site improvements. This tax was only authorized for sales at the Mall of America site. The city did not impose the tax before legislative authority was repealed in 1987. Thief River Falls –…
This post was last updated in December 2012. View an overview of Minnesota Gift Tax law reflecting changes made in 2013. This post provides basic background information on the details of state estate, inheritance, and gift taxes. The District of Columbia and 22 states, including Minnesota, impose these taxes. Of these, 14 states, including Minnesota,…
State and federal firearms laws govern where and how firearms can be carried, transported, and used in Minnesota. This information brief describes those laws.Various state and federal firearms laws prohibit or otherwise restrict people from possessing, carrying, transporting, and using firearms at certain locations in Minnesota. Most of these laws provide exceptions for law enforcement…
Sale and Purchase of Methamphetamine Precursor Drugs A pharmacy employee who violates the restrictions placed on the sale of methamphetamine precursor drugs is guilty of a misdemeanor.1 Likewise, a person who purchases an amount of methamphetamine precursor drugs that exceeds the statutory maximum is guilty of a misdemeanor. Minn. Stat. § 152.02, subd. 6. The…
Driver’s licensing law allows DPS to impose restrictions on a person’s license to “assure safe operation.” Under DPS rules, a person whose driver’s license has been cancelled and denied for a third or subsequent impaired driving violation and who has successfully completed treatment and rehabilitation may apply for a restricted driver’s license, a B-Card, provided…
Apart from any criminal penalties that may result from a DWI arrest, the law provides for three administrative sanctions, which can commence immediately upon arrest. Administrative License Revocation (ALR)– Whenever the implied consent law can be invoked during the arrest process, the person’s driver’s license can be withdrawn immediately following any test failure or test…
Every business claim has a deadline. Miss it, and your right to sue is gone—regardless of how strong your case is. In Minnesota, statutes of limitations range from two years to six years depending on the type of claim, and several doctrines can extend or shorten those periods in ways that catch business owners off…
Discovering a Debtor’s Hidden Assets Just because you are legally owed money, doesn’t mean it is easy to get that money. You have probably heard the saying, “you can’t squeeze blood from a turnip.” If the debtor has no money and no assets it will be difficult to get your money. On the other hand,…
The community notification law applies to offenders who are accepted from another state under a reciprocal agreement for supervision under the interstate compact. These offenders are assigned a risk level based on their out-of-state risk level assignment. However, if the commissioner concludes that the offender is from a state with a risk level assessment law…
If you have a judgment you are trying to collect, and the debtor has funds at a bank or other financial institution, you may garnish the debtor’s account. Obtaining the judgment and finding out where the debtor has assets is probably the most difficult and expensive part of debt collection. In order to garnish…
Restrictions on Where Level III Offenders Can Live The end-of-confinement review committee must determine whether residency restrictions should be included in the conditions of a Level III offender’s release based upon the offender’s pattern of offending behavior. Minn. Stat. § 244.052, subd. 3. In addition, the agency responsible for the offender’s supervision must take into…
The following laws apply to minors in Minnesota. The following information and education, but is not legal advice. When faced with a legal issues, you should talk with an attorney. Control of a Minor’s Earnings or Property Minor’s Contracts A parent or guardian may claim a minor’s wages by notifying the minor’s employer. Otherwise, the…
Reconsideration of the Risk Level Determination If additional information becomes available, either the law enforcement agency in the area where the offender will reside or the offender’s corrections agent may request a reassessment of the risk level. Upon such a request, the commissioner may reconvene the end-of-confinement review committee. In requesting such a reassessment, the…
Complete Part I whether or not the entity is seeking relief under Rev. Proc. 2009-41 or Rev. Proc. 2010-32. Line 1. Check box 1a if the entity is choosing a classification for the first time (i.e., the entity does not want to be classified under the applicable default classification). Do not file this form if…
File Form 8832 with the Internal Revenue Service Center for your state listed below. In addition, attach a copy of Form 8832 to the entity’s federal tax or information return for the tax year of the election. If the entity is not required to file a return for that year, a copy of its Form…
In this video, you get answers to these questions: Does this law only protect the rights of manufacturer reps? Does this law only protect the rights of reps who live in Minnesota? Can sales reps sue for violations of the Minnesota Termination of Sales Representatives Act? Can a manufacturer sue for violations of the…
Communicating the Risk Level Determination to the Offender and Law Enforcement The committee must prepare a risk assessment report which specifies the offender’s risk level and the reasons for the committee’s decision.The committee must give this report to the offender and to the law enforcement agency where the offender will reside at least 60 days…
Introduction Minnesota Statutes Section 541.023 (a/k/a the “40-year law”) has confounded attorneys since its enactment in 1943. Even among real estate practitioners, the 40-year law is somewhat of a nebulous concept. Most practitioners harbor the mistaken assumption that when one is examining title, he or she only needs to go back forty years and then…
Additional Prohibitions In addition to the prohibitions concerning the making of financial performance representations, discussed above, the amended Rule prohibits seven specific acts or practices. Each of the seven is discussed immediately below. Prohibition Against Contradictory Information The amended Rule prohibits a franchise seller from making any statement that contradicts the information disclosed in the…
Item 18: Public Figures Item 18 of the amended Rule requires the disclosure of certain information about a public figure’s involvement in the franchise system. This covers public figures who lend their name or image to the franchise, control or manage the franchisor, or invest in the franchisor. Who Qualifies as a “Public Figure”? A…
Apportionment is a key feature of state corporate taxes Apportionment formulas are important features of state corporate income taxes. They determine how much of a business’s income is taxable and affect the incidence and competitiveness of the tax. Minnesota apportions corporate income using the Minnesota proportions of the corporation’s sales, payroll, and property factors to…
Definition of Franchising Franchising is a method of marketing and distributing goods and services. Franchises are offered and sold for many types of businesses, including services, retail trade, finance, real estate, transportation, and communications. A franchise is broadly defined as a contract or agreement between two or more persons by which the franchisor (the seller),…
Franchise Disclosure Document Belmont Mufflers, Inc. A Minnesota Corporation 111 First Street Jackson, Minnesota 55000 (111) 222-3333 franchiseofficer@belmont_mufflers4u.com www.belmont_mufflers4u.com Belmont Mufflers, Inc., repairs and installs motor vehicle exhaust systems. The total investment necessary to begin operation of a Belmont Mufflers franchise is $100,000. This includes $42,000 that must be paid to the franchisor or affiliate….
The “Required Payment” Element The last of the three definitional elements of a franchise covered by the amended Rule is that purchasers of the business arrangement must be required to pay to the franchisor (or to an affiliate), as a condition of obtaining a franchise or starting operations, a sum of at least $500 at-5…
Fractional Franchise Exemption The amended Rule exempts the sale of fractional franchises. A fractional franchise relationship is created when the following two elements are present at the start of the relationship: The franchisee, any of the franchisee’s current directors or officers, or any current directors or officers of a parent or affiliate, has more than…
Isolated Sales and Limited Offerings Sales by a nonissuer of securities to no more than ten purchasers in Minnesota during any period of twelve consecutive months are exempt from registration as are nonissuer transactions by or through a broker dealer where the security has been in the hands of the public for at least 90…
Corporations A corporation is an entity where the interest is held by shareholders and whose business is conducted by a board of directors. The shareholders have limited liability, and can normally transfer their interest freely without affecting the existence of the entity. Corporations are normally subject to double taxation; that is, the profits of the…
This post helps explain how Minnesota sales and use tax applies to sales of photography, and to purchases made by photographers. These guidelines also apply to video production. This post is intended to help you become more familiar with Minnesota tax laws and your rights and responsibilities under the laws. This is based on Minnesota…