E Recodifying and consolidating administration and compliance provisions relating to insurance tax laws ARTICLE 1 INSURANCE TAX RECODIFICATIONRecodifying certain definitions and certain provisions providing for imposition of the gross premium tax on domestic and foreign insurance companies including township, farmers and property and casualty mutual insurance companies, health maintenance organizations (HMO), nonprofit health service plan corporations, community integrated service networks and fire marshal and surplus lines insurers, persons, firms or corporations licensed to procure insurance from unlicensed foreign or ineligible companies and certain other entities, the insurance premium tax equivalent payment by automobile risk self insurers, certain retaliatory provisions, the premium surcharge against cities to restore deficiencies in firefighters relief association funds with an appropriation to the commissioner of finance for the necessary payments, tax exemptions, the insurance guaranty association assessment offset, information returns, due dates for filing returns, tax and estimated tax payment requirements, assessments, examinations, audits and collections, refund claims, certain time limits, interest on overpayments and administrative appeals; providing for civil and criminal penalties for certain violations ARTICLE 2 TECHNICAL CHANGESMaking certain technical amendments to certain statutory provisions relating to the contracting authority of the commissioner of employee relations (DOER), the public employees insurance trust fund, the state employees insurance program, foreign insurance companies, surplus lines insurers, the insurance guaranty association, risk retention groups, the life and health guaranty association, nonprofit health service plan corporations, the Minnesota comprehensive health association (MCHA), community purchasing arrangements, fraternal benefit societies, reciprocals or interinsurance contract exchanges, workers compensation insurance assigned risk policies and contracts of coverage, the workers compensation reinsurance association, the state fund mutual insurance company, insurance company net income reports, the MinnesotaCare tax paid by hospitals and health care providers and the maintenance of firefighters relief association special funds; repealing certain existing provisions providing for the taxation of insurance companies (ra, ja)