INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2011 297I.85

Appeals, administrative, Minn. Statutes 2011 297I.60

Assessments, time, Minn. Statutes 2011 297I.65, 297I.75

Collection

Criminal penalties, Minn. Statutes 2011 297I.85, 297I.90

Penalties (monetary), Minn. Statutes 2011 297I.85

Credits

Carryforward credit, Minn. Statutes 2011 297I.20

Overpayments, estimated tax, Minn. Statutes 2011 297I.40

Criminal penalties

Civil penalties additional, Minn. Statutes 2011 297I.85

Generally, Minn. Statutes 2011 297I.90

Data, classification, patient billing or financial information, Minn. Statutes 2011 295.57

Deductions

Joint Underwriting Association, deficit assessments, Minn. Statutes 2011 297I.20

Nonadmitted insurers, assessments, Minn. Statutes 2011 60A.208

Defeat, criminal penalties, Minn. Statutes 2011 297I.90

Definitions, generally, Minn. Statutes 2011 297I.01

Estimated taxes

Payment, generally, Minn. Statutes 2011 297I.40

Penalties (monetary), Minn. Statutes 2011 297I.05, 297I.80, 297I.85

Evasion

Criminal penalties, Minn. Statutes 2011 297I.90

Penalties (monetary), Minn. Statutes 2011 297I.85

Exemptions

Fraternal benefit societies, Minn. Statutes 2011 64B.24

Generally, Minn. Statutes 2011 297I.15

Health Coverage Reinsurance Association, Minn. Statutes 2011 62L.13

Minnesota Comprehensive Health Association, Minn. Statutes 2011 62E.10, 62E.13

Minnesota Insurance Guaranty Association, Minn. Statutes 2011 60C.17

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2011 61B.30

Nonprofit health service plan corporations, Minn. Statutes 2011 62C.01

Private employer insurance program, Minn. Statutes 2011 43A.317

Public employees insurance trust fund, Minn. Statutes 2011 43A.316

State employees insurance plan, Minn. Statutes 2011 43A.23

Fire insurance, homeowners and commercial policies

Surcharge, Minn. Statutes 2011 297I.06, 297I.30

Foreign insurance companies, premiums paid to, Minn. Statutes 2011 297I.15

Gross premiums taxes, nonprofit health service plan corporations

Exemption, Minn. Statutes 2011 62C.01

Historic structure rehabilitation tax credit, Minn. Statutes 2011 297I.20

Homeowners insurance, fire insurance policies, surcharge, Minn. Statutes 2011 297I.06, 297I.30

Imposition of tax, generally, Minn. Statutes 2011 297I.05

Interest

Depositing, Minn. Statutes 2011 297I.05

Estimated taxes, underpayment, Minn. Statutes 2011 297I.40

Generally, Minn. Statutes 2011 297I.80

Lawsuits, refunds, recovery, Minn. Statutes 2011 297I.60

Life insurance, Minn. Statutes 2011 297I.05

Nonadmitted insurance premium tax

Definition, Minn. Statutes 2011 297I.01

Imposition of tax, generally, Minn. Statutes 2011 297I.05

Nonadmitted insurers

Assessments, deduction, Minn. Statutes 2011 60A.208

Duties, Minn. Statutes 2011 60A.198

Overpayments

Credits, estimated tax, Minn. Statutes 2011 297I.40

Generally, Minn. Statutes 2011 297I.60

Interest, Minn. Statutes 2011 297I.80

Refunds, Minn. Statutes 2011 297I.05, 297I.70

Payment

Accountable provider networks, Minn. Statutes 2011 62T.10

Due date, Minn. Statutes 2011 297I.35

Electronic payments, Minn. Statutes 2011 297I.35, 297I.85

Estimated taxes, Minn. Statutes 2011 297I.40

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2011 60A.209

Late payment, interest, Minn. Statutes 2011 297I.80

Penalties (monetary), Minn. Statutes 2011 297I.05, 297I.80, 297I.85

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2011 71A.04

Risk retention groups, Minn. Statutes 2011 60E.04, 60E.095

Workers' compensation assigned risk plan, Minn. Statutes 2011 79.252

Workers' Compensation Reinsurance Association, Minn. Statutes 2011 79.34

Penalties (monetary)

Depositing, Minn. Statutes 2011 297I.05

Generally, Minn. Statutes 2011 297I.85

Interest, Minn. Statutes 2011 297I.80

Rates, generally, Minn. Statutes 2011 297I.05

Refund claims

Denial, taxpayer remedies, Minn. Statutes 2011 297I.60

Extensions, Minn. Statutes 2011 297I.75

Limitations, Minn. Statutes 2011 297I.70

Procedures, Minn. Statutes 2011 297I.60

Refunds

Limitations, Minn. Statutes 2011 297I.60, 297I.70

Overpayments, Minn. Statutes 2011 297I.05, 297I.70

Payment, health care access fund, payments from, Minn. Statutes 2011 297I.05

Returns

Accountable provider networks, Minn. Statutes 2011 62T.10

Annual returns, Minn. Statutes 2011 297I.30

False or fraudulent returns

Assessment of tax, Minn. Statutes 2011 297I.65

Felony, Minn. Statutes 2011 297I.90

Penalties (monetary), Minn. Statutes 2011 297I.05, 297I.80, 297I.85

Filing

Assessments, time, Minn. Statutes 2011 297I.65

Extensions, Minn. Statutes 2011 297I.30

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2011 71A.04

Risk retention groups, Minn. Statutes 2011 60E.04

Foreign insurance companies, duties, Minn. Statutes 2011 60A.19

Informational returns, Minn. Statutes 2011 297I.25

Penalties (monetary), Minn. Statutes 2011 297I.05, 297I.80, 297I.85

Surcharges, Minn. Statutes 2011 297I.30

Revenues, depositing, Minn. Statutes 2011 295.58, 297I.05

Risk retention groups, Minn. Statutes 2011 60E.04

Stop-loss coverage, Minn. Statutes 2011 297I.01

Surplus lines insurers

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2011 60A.209

Tax liability

Additional tax or surcharges, interest, Minn. Statutes 2011 297I.80

Carryforward credit, Minn. Statutes 2011 297I.20

Offsets, Minn. Statutes 2011 297I.20

Taxpayers

Appeals, Minn. Statutes 2011 297I.60

Consent, assessments or refund claims, extension, Minn. Statutes 2011 297I.75

Notice received, Minn. Statutes 2011 297I.60