Abatement, penalties (monetary), Minn. Statutes 2005 297I.85
Appeals, administrative, Minn. Statutes 2005 297I.60
Assessments, time, Minn. Statutes 2005 297I.65, 297I.75
Collection
Criminal penalties, Minn. Statutes 2005 297I.85, 297I.90
Penalties (monetary), Minn. Statutes 2005 297I.85
Credits
Carryforward credit, Minn. Statutes 2005 297I.20
Overpayments, estimated tax, Minn. Statutes 2005 297I.40
Criminal penalties
Civil penalties additional, Minn. Statutes 2005 297I.85
Generally, Minn. Statutes 2005 297I.90
Data, classification
Patient billing or financial information, Minn. Statutes 2005 295.57
Deductions
Joint Underwriting Association, deficit assessments, Minn. Statutes 2005 297I.20
Surplus lines insurers, assessments, Minn. Statutes 2005 60A.208
Defeat, criminal penalties, Minn. Statutes 2005 297I.90
Definitions
Generally, Minn. Statutes 2005 297I.01
Retaliatory provisions, Minn. Statutes 2005 297I.05
Estimated taxes
Overpayment, crediting, Minn. Statutes 2005 297I.40
Payment, Minn. Statutes 2005 297I.40
Penalties (monetary), Minn. Statutes 2005 297I.05, 297I.80, 297I.85
Underpayment, definitions, interest, Minn. Statutes 2005 297I.40
Evasion
Criminal penalties, Minn. Statutes 2005 297I.90
Penalties (monetary), Minn. Statutes 2005 297I.85
Exemptions
Fraternal benefit societies, Minn. Statutes 2005 64B.24
Generally, Minn. Statutes 2005 297I.15
Health Coverage Reinsurance Association, Minn. Statutes 2005 62L.13
Minnesota Comprehensive Health Association, Minn. Statutes 2005 62E.10, 62E.13
Minnesota Insurance Guaranty Association, Minn. Statutes 2005 60C.17
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2005 61B.30
Mutual fire insurance companies, Minn. Statutes 2005 297I.05
Nonprofit health service plan corporations, Minn. Statutes 2005 62C.01
Private employer insurance program, Minn. Statutes 2005 43A.317
Public employees insurance trust fund, Minn. Statutes 2005 43A.316
State employees insurance plan, Minn. Statutes 2005 43A.23
Township mutual companies, Minn. Statutes 2005 297I.05
Imposition of tax, generally, Minn. Statutes 2005 297I.05
Interest
Depositing, Minn. Statutes 2005 297I.05
Estimated taxes, underpayment, Minn. Statutes 2005 297I.40
Generally, Minn. Statutes 2005 297I.80
Lawsuits, refunds, recovery, Minn. Statutes 2005 297I.60
Life insurance, Minn. Statutes 2005 297I.05
Overpayments
Credits, estimated tax, Minn. Statutes 2005 297I.40
Generally, Minn. Statutes 2005 297I.60
Interest, Minn. Statutes 2005 297I.80
Refunds, Minn. Statutes 2005 297I.05, 297I.70
Payment
Accountable provider networks, Minn. Statutes 2005 62T.10
Due date, Minn. Statutes 2005 297I.35
Electronic payments, Minn. Statutes 2005 297I.35, 297I.85
Estimated taxes, Minn. Statutes 2005 297I.40
Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2005 60A.209
Late payment, interest, Minn. Statutes 2005 297I.80
Penalties (monetary), Minn. Statutes 2005 297I.05, 297I.80, 297I.85
Reciprocals or interinsurance exchanges, Minn. Statutes 2005 71A.04
Risk retention groups, Minn. Statutes 2005 60E.04, 60E.095
Workers' compensation assigned risk plan, Minn. Statutes 2005 79.252
Workers' Compensation Reinsurance Association, Minn. Statutes 2005 79.34
Penalties (monetary)
Collection and payment, Minn. Statutes 2005 297I.85
Depositing, Minn. Statutes 2005 297I.05
Generally, Minn. Statutes 2005 297I.85
Interest, Minn. Statutes 2005 297I.80
Rates, generally, Minn. Statutes 2005 297I.05
Refund claims
Denial, taxpayer remedies, Minn. Statutes 2005 297I.60
Extensions, Minn. Statutes 2005 297I.75
Limitations, Minn. Statutes 2005 297I.70
Procedures, Minn. Statutes 2005 297I.60
Refunds
Limitations, Minn. Statutes 2005 297I.60, 297I.70
Overpayments, Minn. Statutes 2005 297I.05, 297I.70
Payment, health care access fund, payments from, Minn. Statutes 2005 297I.05
Returns
Accountable provider networks, Minn. Statutes 2005 62T.10
Annual returns, Minn. Statutes 2005 297I.30
False or fraudulent returns
Assessment of tax, Minn. Statutes 2005 297I.65
Felony, Minn. Statutes 2005 297I.90
Penalties (monetary), Minn. Statutes 2005 297I.05, 297I.80, 297I.85
Filing, Minn. Statutes 2005 60E.04, 71A.04, 297I.30, 297I.65
Foreign insurance companies, duties, Minn. Statutes 2005 60A.19
Informational returns, Minn. Statutes 2005 297I.25
Penalties (monetary), Minn. Statutes 2005 297I.05, 297I.80, 297I.85
Surcharges, Minn. Statutes 2005 297I.30
Revenues, depositing, Minn. Statutes 2005 297I.05
Risk retention groups, Minn. Statutes 2005 60E.04
Stop-loss coverage, Minn. Statutes 2005 297I.01
Surplus lines insurers
Duties, Minn. Statutes 2005 60A.198
Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2005 60A.209
Tax liability
Additional tax or surcharges, interest, Minn. Statutes 2005 297I.80
Carryforward credit, Minn. Statutes 2005 297I.20
Offsets, Minn. Statutes 2005 297I.20
Taxpayers
Appeals, Minn. Statutes 2005 297I.60
Consent, assessments or refund claims, extension, Minn. Statutes 2005 297I.75
Notice received, Minn. Statutes 2005 297I.60