INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2004 297I.85

Appeals

Administrative, Minn. Statutes 2004 297I.50, 297I.60, 297I.95

Contested cases, exemption, Minn. Statutes 2004 297I.95

Determination, appeals from, Minn. Statutes 2004 297I.95

Orders, Minn. Statutes 2004 297I.50, 297I.95

Application of law

Nonprofit health service plan corporations, Minn. Statutes 2004 62C.01

Taxes, fines, deposits, penalties, licenses, or fees, Minn. Statutes 2004 297I.05

Third-party subpoenas, notice, Minn. Statutes 2004 297I.55

Assessments

Aggregate, Minn. Statutes 2004 297I.50

Determination, Minn. Statutes 2004 297I.45

Erroneous refunds, Minn. Statutes 2004 297I.50

Notice, sufficiency, Minn. Statutes 2004 297I.50

Orders, Minn. Statutes 2004 297I.50

Subpoenas, costs, Minn. Statutes 2004 297I.55

Time, Minn. Statutes 2004 297I.65, 297I.75

Validity, Minn. Statutes 2004 297I.50

Audits and examinations, taxpayers, Minn. Statutes 2004 297I.55

Burden of proof, assessments, validity, Minn. Statutes 2004 297I.50

Collection

Criminal penalties, Minn. Statutes 2004 297I.85, 297I.90

Penalties (monetary), Minn. Statutes 2004 297I.85

Compromise and settlement, appeals, agreements, Minn. Statutes 2004 297I.95

Credits

Carryforward credit, Minn. Statutes 2004 297I.20

Overpayments, estimated tax, Minn. Statutes 2004 297I.40

Criminal penalties

Civil penalties additional, Minn. Statutes 2004 297I.85

Collection violations, Minn. Statutes 2004 297I.90

Defeat, Minn. Statutes 2004 297I.90

Evasion, Minn. Statutes 2004 297I.90

Filing or payment, willful violations, Minn. Statutes 2004 297I.90

Data, classification

Patient billing or financial information, Minn. Statutes 2004 295.57

Deductions

Joint Underwriting Association, deficit assessments, Minn. Statutes 2004 297I.20

Surplus lines insurers, assessments, Minn. Statutes 2004 60A.208

Defeat, criminal penalties, Minn. Statutes 2004 297I.90

Definitions

Administrative appeals, Minn. Statutes 2004 297I.95

Generally, Minn. Statutes 2004 297I.01

Retaliatory provisions, Minn. Statutes 2004 297I.05

Enforcement, subpoenas, Minn. Statutes 2004 297I.55

Estimated taxes

Overpayment, crediting, Minn. Statutes 2004 297I.40

Payment, see same under this topic

Penalties (monetary), see same under this topic

Underpayment, definitions, interest, Minn. Statutes 2004 297I.40

Evasion

Criminal penalties, Minn. Statutes 2004 297I.90

Penalties (monetary), Minn. Statutes 2004 297I.85

Exemptions

Fraternal benefit societies, Minn. Statutes 2004 64B.24

Generally, Minn. Statutes 2004 297I.15

Health Coverage Reinsurance Association, Minn. Statutes 2004 62L.13

Minnesota Comprehensive Health Association, Minn. Statutes 2004 62E.10, 62E.13

Minnesota Insurance Guaranty Association, Minn. Statutes 2004 60C.17

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2004 61B.30

Mutual fire insurance companies, Minn. Statutes 2004 297I.05

Nonprofit health service plan corporations, Minn. Statutes 2004 62C.01

Private employer insurance program, Minn. Statutes 2004 43A.317

Public employees insurance trust fund, Minn. Statutes 2004 43A.316

State employees insurance plan, Minn. Statutes 2004 43A.23

Township mutual companies, Minn. Statutes 2004 297I.05

Gross premiums taxes, nonprofit health service plan corporations, exemption, Minn. Statutes 2004 62C.01

Imposition of tax, generally, Minn. Statutes 2004 297I.05

Interest

Additional tax or surcharge, Minn. Statutes 2004 297I.80

Computation, Minn. Statutes 2004 297I.80

Depositing, Minn. Statutes 2004 297I.05

Estimated taxes, underpayment, Minn. Statutes 2004 297I.40

Late payments, Minn. Statutes 2004 297I.80

Overpayments, Minn. Statutes 2004 297I.80

Lawsuits, refunds, recovery, Minn. Statutes 2004 297I.60

Orders

Administrative appeals, Minn. Statutes 2004 297I.95

Aggregate refunds, Minn. Statutes 2004 297I.50

Assessments, Minn. Statutes 2004 297I.50

Overpayments

Credits, estimated tax, Minn. Statutes 2004 297I.40

Generally, Minn. Statutes 2004 297I.60

Interest, Minn. Statutes 2004 297I.80

Refunds, see same under this topic

Payment

Accountable provider networks, Minn. Statutes 2004 62T.10

Assessments, Minn. Statutes 2004 297I.50

Due date, Minn. Statutes 2004 297I.35

Electronic payments, Minn. Statutes 2004 297I.35, 297I.85

Estimated taxes, Minn. Statutes 2004 297I.40

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2004 60A.209

Late payment, interest, Minn. Statutes 2004 297I.80

Penalties (monetary), see same under this topic

Reciprocals or interinsurance exchanges, Minn. Statutes 2004 71A.04

Risk retention groups, Minn. Statutes 2004 60E.04, 60E.095

Workers' compensation assigned risk plan, Minn. Statutes 2004 79.252

Workers' Compensation Reinsurance Association, Minn. Statutes 2004 79.34

Penalties (monetary)

Collection and payment, Minn. Statutes 2004 297I.50, 297I.85

Depositing, Minn. Statutes 2004 297I.05

Generally, Minn. Statutes 2004 297I.85

Interest, Minn. Statutes 2004 297I.80

Revenue Department, powers, Minn. Statutes 2004 297I.45

Rates, generally, Minn. Statutes 2004 297I.05

Refund claims

Denial, taxpayer remedies, Minn. Statutes 2004 297I.60

Extensions, Minn. Statutes 2004 297I.75

Limitations, Minn. Statutes 2004 297I.70

Procedures, Minn. Statutes 2004 297I.60

Refunds

Aggregate refunds, orders, Minn. Statutes 2004 297I.50

Erroneous, Minn. Statutes 2004 297I.50

Limitations, Minn. Statutes 2004 297I.60, 297I.70

Overpayments, Minn. Statutes 2004 297I.05, 297I.70

Payment, health care access fund, payments from, Minn. Statutes 2004 297I.05

Returns

Accountable provider networks, Minn. Statutes 2004 62T.10

Annual returns, Minn. Statutes 2004 297I.30

False or fraudulent returns

Assessment of tax, Minn. Statutes 2004 297I.65

Felony, Minn. Statutes 2004 297I.90

Penalties (monetary), see same under this topic

Filing, Minn. Statutes 2004 60E.04, 71A.04, 297I.30, 297I.65

Foreign insurance companies, duties, Minn. Statutes 2004 60A.19

Informational returns, Minn. Statutes 2004 297I.25

Penalties (monetary), see same under this topic

Preparation by Revenue Department, Minn. Statutes 2004 297I.45, 297I.50

Surcharges, Minn. Statutes 2004 297I.30

Revenues, depositing, Minn. Statutes 2004 297I.05

Statutes of limitations

Administrative appeals, orders, effect, Minn. Statutes 2004 297I.95

Subpoenas, Minn. Statutes 2004 297I.55

Surplus lines insurers

Duties, Minn. Statutes 2004 60A.198

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2004 60A.209

Tax liability

Additional tax or surcharges, interest, Minn. Statutes 2004 297I.80

Administrative appeals, agreements, Minn. Statutes 2004 297I.95

Carryforward credit, Minn. Statutes 2004 297I.20

Determination, Minn. Statutes 2004 297I.45, 297I.95

Offsets, Minn. Statutes 2004 297I.20

Tax notices

Assessment orders, sufficiency, Minn. Statutes 2004 297I.50

Notice date, defined, Minn. Statutes 2004 297I.95

Taxpayers

Agreements by, appeals, settlement, Minn. Statutes 2004 297I.95

Appeals, Minn. Statutes 2004 297I.50, 297I.60, 297I.95

Audits and examinations, Minn. Statutes 2004 297I.45, 297I.55

Consent, assessments or refund claims, extension, Minn. Statutes 2004 297I.75

Defined, Minn. Statutes 2004 297I.01

Notice received, Minn. Statutes 2004 297I.55, 297I.60, 297I.95

Rights, appeals, Minn. Statutes 2004 297I.50, 297I.95

Signatures, appeals, Minn. Statutes 2004 297I.95

Testimony, subpoenas, Minn. Statutes 2004 297I.55

Witnesses, Minn. Statutes 2004 297I.55