INSURANCE TAXES

Appeals, administrative, Minn. Laws 2017 1Sp c 1 art 16 s 45

Automobile theft prevention surcharge, Minn. Laws 2013 c 142 art 5 s 10, 11

Electronic payments, Minn. Laws 2010 c 389 art 6 s 15

Estimated tax, Minn. Laws 2010 c 389 art 6 s 16, 17

Exemptions, Federal Employees Health Benefits Program, Minn. Laws 2011 c 112 art 9 s 4

Film production tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 14

Fire insurance, policies, surcharge on, Minn. Laws 2012 c 289 s 2

Fire insurance

Homeowners and commercial policies, surcharge, Minn. Laws 2006 c 217 s 1, 2006 c 217 s 2

Repeal, Minn. Laws 2006 c 217 s 5

Foreign states, retaliatory provisions, life insurance, Minn. Laws 2013 c 143 art 16 s 7

Historic structure rehabilitation tax credit, Minn. Laws 2010 c 216 s 17

Homeowners insurance

Surcharge on policies, Minn. Laws 2008 c 154 art 14 s 10, 11

Homeowners insurance

Fire insurance policies, surcharge, Minn. Laws 2006 c 217 s 1, 2006 c 217 s 2

Imposition of tax

Agricultural cooperative health plans, Minn. Laws 2017 c 2 art 2 s 10, 14

Premium subsidy, Minn. Laws 2017 c 2 art 1 s 4

Ineligible companies, repeal, Minn. Laws 2011 1Sp c 7 art 8 s 14

Minnesota housing tax credit, Minn. Laws 2021 1Sp c 14 art 1 s 15

Nonadmitted insurance policies premium taxes

Definitions, Minn. Laws 2011 1Sp c 7 art 8 s 1-9

Generally, Minn. Laws 2011 1Sp c 7 art 8 s 10

Returns, Minn. Laws 2011 1Sp c 7 art 8 s 12

Nonadmitted insurance premium tax, Minn. Laws 2013 c 143 art 16 s 6

Nonprofit health service plan corporations, Minn. Laws 2008 c 366 art 14 s 8

Omission in excess of 25 percent, penalties, Minn. Laws 2010 c 389 art 6 s 18

Penalties, interest on, Minn. Laws 2013 c 143 art 18 s 24

Premium taxes, Joint Insurance Underwriting Association assessments, offset for, Minn. Laws 2008 c 154 art 14 s 1, 12, 13

Purchasing groups, Minn. Laws 2013 c 143 art 16 s 8-10

Reciprocals or interinsurance contract exchanges, Minn. Laws 2008 c 154 art 14 s 2

Returns

Annual returns, Minn. Laws 2017 1Sp c 1 art 16 s 44

Surcharges, Minn. Laws 2017 1Sp c 1 art 21 s 9

State employees group insurance programs

Premiums, exemptions from tax, Minn. Laws 2008 c 154 art 7 s 4

Surcharges, Minn. Laws 2010 c 389 art 6 s 13, 14

Surplus lines brokers, Minn. Laws 2011 1Sp c 7 art 8 s 5, 8-11, 13

Surplus lines insurance, Minn. Laws 2010 c 389 art 6 s 1, 9-12, 20

Taxpayers, appeals, Minn. Laws 2017 1Sp c 1 art 16 s 45

Technical changes, Minn. Laws 2011 c 76 art 1 s 45

Unlicensed companies, repeal, Minn. Laws 2011 1Sp c 7 art 8 s 14

Unsession changes, Minn. Laws 2014 c 308 art 9 s 80