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2005 Minnesota Statutes Index (topics)

INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2005 297I.85

Appeals, administrative, Minn. Statutes 2005 297I.60

Assessments, time, Minn. Statutes 2005 297I.65, 2005 297I.75

Collection

Criminal penalties, Minn. Statutes 2005 297I.85, 2005 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, 2005 297I.80, 2005 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, 2005 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

Gross premiums taxes, nonprofit health service plan corporations, exemption, Minn. Statutes 2005 62C.01

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, 2005 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, 2005 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, 2005 297I.80, 2005 297I.85

Reciprocals or interinsurance exchanges, Minn. Statutes 2005 71A.04

Risk retention groups, Minn. Statutes 2005 60E.04, 2005 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, 2005 297I.70

Overpayments, Minn. Statutes 2005 297I.05, 2005 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, 2005 297I.80, 2005 297I.85

Filing, Minn. Statutes 2005 60E.04, 2005 71A.04, 2005 297I.30, 2005 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, 2005 297I.80, 2005 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