insurance taxes

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

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

Automobile theft prevention surcharges, Minn. Law 2025 c 35 art 3 s 18

community integrated service networks, Minn. Law 2005 c 151 art 8 s 17

Credits, premium security plan assessments, Minn. Law 2025 1Sp c 4 art 6 s 12, 13

definitions, Minn. Law 2005 1Sp c 3 art 6 s 16, 17

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

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

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

Exemptions, private employer insurance program, repealed, Minn. Law 2025 c 39 art 3 s 30

Film production tax credit, Minn. Law 2021 1Sp c 14 art 1 s 14, 2025 1Sp c 13 art 11 s 6

Fire insurance

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

Repeal, Minn. Law 2006 c 217 s 5

Fire insurance, homeowners and commercial policies, surcharge, Minn. Law 2023 c 52 art 5 s 10

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

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

health maintenance organizations, Minn. Law 2005 c 151 art 8 s 17

Health maintenance organizations, offsets, limitations, revisor's correction, Minn. Law 2023 c 25 s 167

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

Homeowners insurance

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

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

Homeowners insurance, fire insurance policies, surcharge, Minn. Law 2023 c 52 art 5 s 10

Imposition of tax

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

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

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

life insurance, Minn. Law 2005 1Sp c 3 art 6 s 19

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

Motor vehicle insurance, automobile theft prevention surcharges, Minn. Law 2025 c 35 art 3 s 18

mutual insurance companies, Minn. Law 2005 1Sp c 3 art 6 s 18

Nonadmitted insurance policies premium taxes

Definitions, Minn. Law 2011 1Sp c 7 art 8 s 1 to 2011 1Sp c 7 art 8 s 9

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

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

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

nonprofit health service plan corporations, Minn. Law 2005 c 151 art 8 s 17, 2008 c 366 art 14 s 8

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

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

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

Purchasing groups, Minn. Law 2013 c 143 art 16 s 8 to 2013 c 143 art 16 s 10

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

reinsurance, defined, Minn. Law 2005 c 151 art 8 s 16

Returns

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

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

Short line railroad infrastructure modernization tax credit, Minn. Law 2023 c 64 art 1 s 48

State employees group insurance programs

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

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

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

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

Tax liability, offsets, revisor's correction, Minn. Law 2023 c 25 s 167

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

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

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

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