Abatement, penalties (monetary), Minn. Statutes 2017 297I.85
Appeals, administrative, Minn. Statutes 2017 297I.60
Assessments, time, Minn. Statutes 2017 297I.65, 297I.75
Automobile theft prevention surcharges
Generally, Minn. Statutes 2017 297I.11
Returns, filing, Minn. Statutes 2017 297I.30
Collection
Criminal penalties, Minn. Statutes 2017 297I.85, 297I.90
Penalties (monetary), Minn. Statutes 2017 297I.85
Credits
Carryforward credit, Minn. Statutes 2017 297I.20
Overpayments, estimated tax, Minn. Statutes 2017 297I.40
Criminal penalties
Civil penalties additional, Minn. Statutes 2017 297I.85
Generally, Minn. Statutes 2017 297I.90
Data, classification, patient billing or financial information, Minn. Statutes 2017 295.57
Deductions
Joint Underwriting Association, deficit assessments, Minn. Statutes 2017 297I.20
Nonadmitted insurers, assessments, Minn. Statutes 2017 60A.208
Defeat, criminal penalties, Minn. Statutes 2017 297I.90
Definitions, generally, Minn. Statutes 2017 297I.01
Estimated taxes
Payment, generally, Minn. Statutes 2017 297I.40
Penalties (monetary), Minn. Statutes 2017 297I.05, 297I.80, 297I.85
Evasion
Criminal penalties, Minn. Statutes 2017 297I.90
Penalties (monetary), Minn. Statutes 2017 297I.85
Exemptions
Fraternal benefit societies, Minn. Statutes 2017 64B.24
Generally, Minn. Statutes 2017 297I.15
Health Coverage Reinsurance Association, Minn. Statutes 2017 62L.13
Minnesota Comprehensive Health Association, Minn. Statutes 2017 62E.10, 62E.13
Minnesota Insurance Guaranty Association, Minn. Statutes 2017 60C.17
Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2017 61B.30
Nonprofit health service plan corporations, Minn. Statutes 2017 62C.01
Private employer insurance program, Minn. Statutes 2017 43A.317
Public employees insurance trust fund, Minn. Statutes 2017 43A.316
State employees insurance plan, Minn. Statutes 2017 43A.23
Fire insurance, homeowners and commercial policies, surcharge, Minn. Statutes 2017 297I.06, 297I.30
Historic structure rehabilitation tax credit, Minn. Statutes 2017 297I.20
Homeowners insurance, fire insurance policies, surcharge, Minn. Statutes 2017 297I.06, 297I.30
Imposition of tax, generally, Minn. Statutes 2017 297I.05
Interest
Depositing, Minn. Statutes 2017 297I.05
Estimated taxes, underpayment, Minn. Statutes 2017 297I.40
Generally, Minn. Statutes 2017 297I.80
Lawsuits, refunds, recovery, Minn. Statutes 2017 297I.60
Life insurance, Minn. Statutes 2017 297I.05
Motor vehicle insurance, automobile theft prevention surcharges, Minn. Statutes 2017 297I.11, 297I.30
Nonadmitted insurers
Assessments, deduction, Minn. Statutes 2017 60A.208
Duties, Minn. Statutes 2017 60A.198
Overpayments
Credits, estimated tax, Minn. Statutes 2017 297I.40
Generally, Minn. Statutes 2017 297I.60
Interest, Minn. Statutes 2017 297I.80
Refunds, Minn. Statutes 2017 297I.05, 297I.70
Payment
Accountable provider networks, Minn. Statutes 2017 62T.10
Due date, Minn. Statutes 2017 297I.35
Electronic payments, Minn. Statutes 2017 297I.35, 297I.85
Estimated taxes, Minn. Statutes 2017 297I.40
Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2017 60A.209
Late payment, interest, Minn. Statutes 2017 297I.80
Penalties (monetary), Minn. Statutes 2017 297I.05, 297I.80, 297I.85
Reciprocal or interinsurance contract exchanges, Minn. Statutes 2017 71A.04
Risk retention groups, Minn. Statutes 2017 60E.04, 60E.095
Workers' compensation assigned risk plan, Minn. Statutes 2017 79.252
Workers' Compensation Reinsurance Association, Minn. Statutes 2017 79.34
Penalties (monetary)
Depositing, Minn. Statutes 2017 297I.05
Generally, Minn. Statutes 2017 297I.85
Interest, Minn. Statutes 2017 297I.80
Rates, generally, Minn. Statutes 2017 297I.05
Refund claims
Denial, taxpayer remedies, Minn. Statutes 2017 297I.60
Extensions, Minn. Statutes 2017 297I.75
Limitations, Minn. Statutes 2017 297I.70
Procedures, Minn. Statutes 2017 297I.60
Refunds
Limitations, Minn. Statutes 2017 297I.60, 297I.70
Overpayments, Minn. Statutes 2017 297I.05, 297I.70
Payment, health care access fund, payments from, Minn. Statutes 2017 297I.05
Returns
Accountable provider networks, Minn. Statutes 2017 62T.10
Annual returns, Minn. Statutes 2017 297I.30
False or fraudulent returns
Assessment of tax, Minn. Statutes 2017 297I.65
Felony, Minn. Statutes 2017 297I.90
Penalties (monetary), Minn. Statutes 2017 297I.05, 297I.80, 297I.85
Filing
Assessments, time, Minn. Statutes 2017 297I.65
Extensions, Minn. Statutes 2017 297I.30
Reciprocal or interinsurance contract exchanges, Minn. Statutes 2017 71A.04
Risk retention groups, Minn. Statutes 2017 60E.04
Foreign insurance companies, duties, Minn. Statutes 2017 60A.19
Informational returns, Minn. Statutes 2017 297I.25
Penalties (monetary), Minn. Statutes 2017 297I.05, 297I.80, 297I.85
Surcharges, Minn. Statutes 2017 297I.30
Revenues, depositing, Minn. Statutes 2017 295.58, 297I.05
Risk retention groups, Minn. Statutes 2017 60E.04
Stop-loss coverage, Minn. Statutes 2017 297I.01
Surplus lines insurers, ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2017 60A.209
Tax liability
Additional tax or surcharges, interest, Minn. Statutes 2017 297I.80
Carryforward credit, Minn. Statutes 2017 297I.20
Offsets, Minn. Statutes 2017 297I.20
Taxpayers
Appeals, Minn. Statutes 2017 297I.60
Consent, assessments or refund claims, extension, Minn. Statutes 2017 297I.75
Notice received, Minn. Statutes 2017 297I.60