Key: (1) language to be deleted (2) new language
Laws of Minnesota 1984
CHAPTER 558-S.F.No. 1913
An act relating to state departments; providing
statutory changes requested by commissioner of
administration required by reorganization orders;
amending Minnesota Statutes 1982, sections 60A.15,
subdivisions 1, 2, 8, 9, 10, and by adding a
subdivision; 69.021, subdivision 2; 69.031,
subdivision 6; 116C.03, subdivision 4; 116J.64,
subdivisions 5 and 7; and 161.20, subdivision 4;
Minnesota Statutes 1983 Supplement, sections 60A.15,
subdivision 12; 116C.03, subdivision 2; 116J.01,
subdivision 3; 116J.42, subdivisions 4 and 9; 161.465;
and 299A.04; Laws 1983, chapter 289, section 115,
subdivision 2; proposing new law coded in Minnesota
Statutes, chapter 116J; repealing Minnesota Statutes
1982, section 116C.04, subdivisions 5 and 6.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
ARTICLE 1
Section 1. Minnesota Statutes 1982, section 60A.15,
subdivision 1, is amended to read:
Subdivision 1. [DOMESTIC AND FOREIGN COMPANIES OTHER THAN
TOWN AND FARMERS' MUTUAL AND DOMESTIC MUTUALS OTHER THAN LIFE.]
On or before April 15, June 15, and December 15 of each year
following December 31, 1971, every domestic and foreign company,
except town and farmers' mutual insurance companies and domestic
mutual insurance companies other than life, shall pay to the
state treasurer through the commissioner of insurance revenue
installments equal to one-third of the insurer's total estimated
tax for the current year based on a sum equal to two percent of
the gross premiums less return premiums on all direct business
received by it in this state, or by its agents for it, in cash
or otherwise, during such year, excepting premiums written for
marine insurance as specified in subdivision 6. If unpaid by
such dates penalties of ten percent shall accrue thereon, and
thereafter such sum and penalties shall draw interest at the
rate of one percent per month until paid. Failure of a company
to make payments of at least one-third of either (a) the total
tax paid during the previous calendar year or (b) 80 percent of
the actual tax for the current calendar year shall subject the
company to the penalty and interest provided in this subdivision.
Sec. 2. Minnesota Statutes 1982, section 60A.15,
subdivision 2, is amended to read:
Subd. 2. [DOMESTIC MUTUAL INSURANCE COMPANIES.] On or
before April 15, June 15, September 15 and December 15 of each
year following December 31, 1971, every domestic mutual
insurance company including township and farmers' insurance
companies shall pay to the state treasurer through the
commissioner of insurance revenue quarterly installments of the
insurer's total estimated tax for the current year based on a
sum equal to two percent of the gross direct fire, lightning,
and sprinkler leakage premiums, less return premiums on all
direct business, except auto and ocean marine fire business
received by it, or by its agents for it, in cash or otherwise,
on property located in this state, during such year. If unpaid
by such dates penalties of ten percent shall accrue thereon, and
thereafter such sum and penalties shall draw interest at the
rate of one percent per month until paid. Failure of a company
to make quarterly payments of at least one-fourth of either (a)
the total tax paid during the previous calendar year or (b) 80
percent of the actual tax for the current calendar year shall
subject the company to the penalty and interest provided in this
subdivision.
Sec. 3. Minnesota Statutes 1982, section 60A.15,
subdivision 8, is amended to read:
Subd. 8. [EXAMINATION OF RETURNS; ASSESSMENTS; REFUNDS.]
The commissioner of insurance revenue shall, as soon as
practicable after a return required by this section is filed,
examine the same and make any investigation or examination of
the company's records and accounts that he may deem necessary
for determining the correctness of the return. The tax computed
by him on the basis of such examination and investigation shall
be the tax to be paid by such company. If the tax found due
shall be greater than the amount reported as due on the
company's return, the commissioner shall assess a tax in the
amount of such excess and the whole amount of such excess shall
be paid to the state treasurer within 30 days after notice of
the amount and demand for its payment shall have been mailed to
the company by the commissioner. If the understatement of the
tax on the return was false and fraudulent with intent to evade
the tax, the installments of the tax shown by the company on its
return which have not yet been paid shall be paid to the state
treasurer within 30 days after notice of the amount thereof and
demand for payment shall have been mailed to the company by the
commissioner. If the amount of the tax found due by the
commissioner shall be less than that reported as due on the
company's return, the excess shall be refunded to the company in
the manner provided by subdivision 12, (except that no demand
therefor shall be necessary), if they have already paid the
whole of such tax, or credited against any unpaid installment
thereof; provided, that no refundment shall be made except as
provided in subdivision 12, after the expiration of three and
one-half years after the filing of the return.
If the commissioner examines returns of a company for more
than one year, he may issue one order covering the several years
under consideration reflecting the aggregate refund or
additional tax due.
The notices and demands provided for by subdivisions 8 to
10, shall be in such form as the commissioner may determine
(including a statement) and shall contain a brief explanation of
the computation of the tax and shall be sent by mail to the
company at the address given in its return, if any, and if no
such address is given, then to the last known address.
Sec. 4. Minnesota Statutes 1982, section 60A.15,
subdivision 9, is amended to read:
Subd. 9. [FAILURE TO FILE RETURN, FALSE OR FRAUDULENT
RETURN FILED.] If any company required by this section to file
any return shall fail to do so within the time prescribed or
shall make, wilfully or otherwise, an incorrect, false, or
fraudulent return, it shall, on the written demand of the
commissioner of insurance revenue, file such return, or
corrected return, within 30 days after the mailing of such
written demand and at the same time pay the whole tax, or
additional tax, due on the basis thereof. If such company shall
fail within that time to file such return, or corrected return,
the commissioner shall make for it a return, or corrected
return, from his own knowledge and from such information as he
can obtain through testimony, or otherwise, and assess a tax on
the basis thereof, which tax (less any payments theretofore made
on account of the tax for the taxable year covered by such
return) shall be paid within ten days after the commissioner has
mailed to such company a written notice of the amount thereof
and demand for its payment. Any such return or assessment made
by the commissioner on account of the failure of the company to
make a return, or a corrected return, shall be prima facie
correct and valid, and the company shall have the burden of
establishing its incorrectness or invalidity in any action or
proceeding in respect thereto.
Sec. 5. Minnesota Statutes 1982, section 60A.15,
subdivision 10, is amended to read:
Subd. 10. [COLLECTION OF TAX.] The tax required to be paid
by this section may be collected in an ordinary action at law by
the commissioner of insurance revenue against the company. In
any action commenced pursuant to this section, upon the filing
of an affidavit of default, the clerk of the district court
wherein the action was commenced shall enter judgment for the
state for the amount demanded in the complaint together with
costs and disbursements.
Sec. 6. Minnesota Statutes 1983 Supplement, section
60A.15, subdivision 12, is amended to read:
Subd. 12. [OVERPAYMENTS, CLAIMS FOR REFUND.] (1)
[PROCEDURE, TIME LIMIT, APPROPRIATION.] A company who has paid,
voluntarily or otherwise, or from whom there has been collected
an amount of tax for any year in excess of the amount legally
due for that year, may file with the commissioner of insurance
revenue a claim for a refund of the excess. Except as provided
in subdivision 11, no claim shall be entertained unless filed
within two years after the tax was paid or collected, or within
3-1/2 years from the filing of the return, whichever period is
the longer.
Upon the filing of a claim, the commissioner shall examine
it and shall make and file written findings denying or allowing
the claim in whole or in part. He shall mail a notice thereof
to the company at the address stated upon the return. If the
claim is allowed in whole or in part, the commissioner shall
issue his certificate for the refundment of the excess paid by
the company, with interest at the rate of two percent per annum
computed from the date of the payment or collection of the tax
until the date the refund is paid to the company. The
commissioner of finance shall pay the refund out of the proceeds
of the taxes imposed by this section, as other state moneys are
expended. As much of the proceeds of the taxes as necessary are
appropriated for that purpose.
(2) [DENIAL OF CLAIM, COURT PROCEEDINGS.] If the claim is
denied in whole or in part, the company may commence an action
against the commissioner to recover any overpayments of taxes
claimed to be refundable for which the commissioner has issued
no certificate of refundment. The action may be brought in the
district court of the district in the county of its principal
place of business, or in the district court for Ramsey county.
The action may be commenced six months after the claim is filed
if the commissioner has not then taken final action on it. The
action shall be commenced within 18 months after the notice of
the order denying the claim.
(3) [DENIAL OF CLAIM, APPEAL.] Either party to the action
may appeal as in other civil cases.
(4) [CONSENT TO EXTEND TIME.] If the commissioner and the
company have, within the periods prescribed in clause (1),
consented in writing to any extension of time for the assessment
of the tax, the period within which a claim for refund may be
filed, or a refund may be made or allowed, if no claim is filed,
shall be the period within which the commissioner and the
company have consented to an extension for the assessment of the
tax and six months thereafter. The period within which a claim
for refund may be filed shall not expire prior to two years
after the tax was paid.
(5) [OVERPAYMENTS; REFUNDS.] If the amount determined to be
an overpayment exceeds the taxes imposed by this section, the
amount of excess shall be considered an overpayment. An amount
paid as tax constitutes an overpayment even if in fact there was
no tax liability with respect to which the amount was paid.
Notwithstanding any other provision of law to the contrary,
in the case of any overpayment, the commissioner, within the
applicable period of limitations, shall refund any balance of
more than one dollar to the company if the company requests the
refund.
Sec. 7. Minnesota Statutes 1982, section 60A.15, is
amended by adding a subdivision to read:
Subd. 14. [MATERIAL TO BE FILED WITH DEPARTMENT OF
COMMERCE.] A copy of each return, statement, filing, or other
material required by this section to be filed with the
commissioner of revenue shall be filed at the same time with the
commissioner of commerce.
Sec. 8. Minnesota Statutes 1982, section 69.021,
subdivision 2, is amended to read:
Subd. 2. [REPORT OF PREMIUMS.] Each insurer, including
township and farmers mutual insurers where applicable, shall
return to the commissioner with its annual financial statement
the reports described in subdivision 1 certified by its
secretary and president or chief financial officer. The
Minnesota Firetown Premium Report shall contain a true and
accurate statement of the total premium for all gross direct
fire, lightning, and sprinkler leakage insurance of all domestic
mutual insurers and the total premiums for all gross direct
fire, lightning, sprinkler leakage and extended coverage
insurance of all other insurers, less return premiums and
dividends received by them on that business written or done
during the preceding calendar year upon property located within
the state or brought into the state for temporary use. The fire
and extended coverage portion of multi-peril and multiple peril
package premiums and all other combination premiums shall be
determined by applying percentages determined by the
commissioner or by rating bureaus recognized by the
commissioner. The Minnesota Aid to Police Premium Report shall
contain a true and accurate statement of the total premiums,
less return premiums and dividends received, on all direct
business received by such insurer in this state, or by its
agents for it, in cash or otherwise, during the preceding
calendar year, with reference to insurance written for perils
described in section 69.011, subdivision 1, clause (f).
Each insurer shall, in addition to filing with the
commissioner the reports required by this subdivision, file
these reports with the commissioner of revenue.
Sec. 9. Minnesota Statutes 1982, section 69.031,
subdivision 6, is amended to read:
Subd. 6. [ADMINISTRATION.] The staff of the
statistical-tax audit section, insurance division department of
revenue, shall be under the direction of the incumbent senior
auditor, who shall be director of the police and fire state aid
programs. Under the supervision of the director of the police
and fire state aid programs shall be an auditor, a senior
account clerk, a clerk typist and other personnel and equipment
the director may from time to time require to carry out the
provisions of the law relating to the collection, apportionment
and regulation of the police and fire state aid programs for
fire departments, firefighter's relief and pension.
ARTICLE 2
Section 1. [TRANSFER.]
The authorized complement and budget of the environmental
quality board is transferred to the state planning agency.
Classified and unclassified state employees involved in the
implementation and administration of duties of the environmental
quality board shall be transferred to the state planning agency
in the classified service of the state without competitive
examination and shall be placed in the proper classification by
the commissioner of employee relations with compensation as
provided for the classifications. Nothing in this section shall
be construed as abrogating or modifying rights now enjoyed by
affected employees under the commissioner's or managerial plans
for unrepresented employees or the terms of an agreement between
the exclusive representatives of public employees and the state
or one of its appointing authorities. Section 15.039 shall not
apply.
Sec. 2. Minnesota Statutes 1983 Supplement, section
116C.03, subdivision 2, is amended to read:
Subd. 2. The board shall include as permanent members the
commissioner of the department of energy, planning and economic
development, the director of the pollution control agency, the
commissioner of natural resources, the commissioner of
agriculture, the commissioner of health, the commissioner of
transportation, and a representative of the governor's office
designated by the governor. The governor shall appoint five
members from the general public to the board, subject to the
advice and consent of the senate. At least two of the five
public members shall have knowledge of and be conversant in
water management issues in the state.
Sec. 3. Minnesota Statutes 1982, section 116C.03,
subdivision 4, is amended to read:
Subd. 4. The board shall employ staff or consultants who
will be assigned to work for the board on a continuous basis.
The staff may include an executive director who shall serve in
the unclassified service and be responsible for administering
the board's staff, work program, budget, and other duties
delegated by the board Staff and consultant support for board
activities shall be provided by the state planning agency. This
support shall be provided based upon an annual budget and work
program developed by the board and certified to the director of
the state planning agency by the chairperson of the board. The
board shall have the authority to request and require staff
support from all other agencies of state government as needed
for the execution of the responsibilities of the board.
Sec. 4. [REPEALER.]
Minnesota Statutes 1982, section 116C.04, subdivisions 5
and 6, are repealed.
ARTICLE 3
Section 1. Minnesota Statutes 1983 Supplement, section
161.465, is amended to read:
161.465 [REIMBURSEMENT FOR FIRE SERVICES.]
Ordinary expenses incurred by a municipal or volunteer fire
department in extinguishing a grass fire within the right-of-way
of a trunk highway must be reimbursed upon certification to the
commissioner of public safety transportation from the trunk
highway fund. In addition, ordinary expenses incurred by a
municipal or volunteer fire department in extinguishing a fire
outside the right-of-way of any trunk highway if the fire
originated within the right-of-way, upon approval of a police
officer or an officer or employee of the department of public
safety must, upon certification to the commissioner of public
safety transportation by the proper official of the municipality
or fire department within 60 days after the completion of the
service, be reimbursed to the municipality or fire department
from funds in the trunk highway fund. The commissioner of
public safety transportation shall take action practicable to
secure reimbursement to the trunk highway fund of money expended
under this section from the person, firm, or corporation
responsible for the fire or danger of fire.
The provisions of this section shall not be construed to
admit state liability for damage or destruction to private
property or for injury to persons resulting from a fire
originating within a trunk highway right-of-way.
ARTICLE 4
Section 1. Minnesota Statutes 1982, section 116J.64,
subdivision 5, is amended to read:
Subd. 5. "Agency" or "department" means the department of
energy, planning and development Indian affairs council.
Sec. 2. Minnesota Statutes 1982, section 116J.64,
subdivision 7, is amended to read:
Subd. 7. An Indian desiring a loan for the purpose of
starting a business enterprise, expanding an existing business,
or for technical and management assistance, shall make
application to the commissioner Indian affairs council. The
commissioner Indian affairs council shall prescribe the
necessary forms and advise the prospective borrower as to the
conditions under which his application may be expected to
receive favorable consideration. The application shall be
forwarded to the appropriate tribal council for approval or
disapproval, and shall be in conformity with the plans submitted
by said tribal councils. If the application is approved, the
commissioner Indian affairs council shall forward the
application, together with all relevant documents pertinent
thereto, to the commissioner of finance, who shall draw his
warrant in favor of the applicable tribal council with
appropriate notations identifying the borrower. The tribal
council shall thereafter reimburse suppliers and vendors for
purchases of equipment, real estate and inventory made by the
borrower pursuant to the conditions or guidelines established by
the commissioner Indian affairs council. The tribal council
shall maintain records of transactions for each borrower in a
manner consistent with good accounting practice. Simple
interest at two percent of the amount of the debt owed shall be
charged. When any portion of a debt is repaid, the tribal
council shall remit the amount so received plus interest paid
thereon to the state treasurer through the commissioner Indian
affairs council. The amount so received shall be credited to
the Indian business loan account. The tribal council shall
secure a fidelity bond from a surety company, in favor of the
state treasurer, in an amount equal to the maximum amount to the
credit of its loan account during the fiscal year. On the
placing of a loan, additional money equal to ten percent of the
total amount made available to any tribal council for loans
during the fiscal year shall be paid to the council prior to
December 31 for the purpose of financing administrative costs.
Sec. 3. Minnesota Statutes 1983 Supplement, section
116J.01, subdivision 3, is amended to read:
Subd. 3. [DEPARTMENTAL ORGANIZATION.] The commissioner
shall organize the department as provided in section 15.06. The
department shall be organized into three four divisions, which
shall be designated the energy division, the community
development division, the economic development division, and the
financial management division; and the office of tourism. Each
division and office is responsible for administering the duties
and functions assigned to it by law. When the duties of the
divisions or office are not allocated by law, the commissioner
may establish and revise the assignments of each division and
office. Each division shall be under the direction of a deputy
commissioner in the unclassified service. The office of tourism
is under the direction of a director of tourism in the
unclassified service. The governor shall appoint the director
of tourism.
Sec. 4. [116J.401] [POWERS AND DUTIES.]
The commissioner of energy and economic development shall:
(1) provide regional development commissions, the
metropolitan council, and units of local government with
information, technical assistance, training, and advice on using
federal and state programs;
(2) receive and administer the small cities community
development block grant program authorized by Congress under the
Housing and Community Development Act of 1974, as amended;
(3) receive and administer the section 107 technical
assistance program grants authorized by Congress under the
Housing and Community Development Act of 1974, as amended;
(4) receive and administer grants for the Minnesota jail
resource center authorized by Congress under the Juvenile
Justice and Delinquency Prevention Act of 1974, as amended;
(5) receive and administer the land and water conservation
grant program authorized by Congress under the Land and Water
Conservation Fund Act of 1965, as amended;
(6) receive and administer other state and federal grants
and grant programs for planning, community affairs, community
development purposes, and other state and federal programs
assigned to the department by law or by the governor in
accordance with section 4.07; and
(7) receive applications for state and federal grants and
grant programs for planning, community affairs, and community
development purposes, and other state and federal programs
assigned to the department by law or by the governor in
accordance with section 4.07.
Sec. 5. [116J.402] [COOPERATIVE CONTRACTS.]
The commissioner of energy and economic development may
apply for, receive, and spend money for community development
from municipal, county, regional, and other planning agencies.
The commissioner may also apply for, accept, and disburse grants
and other aids for community development and related planning
from the federal government and other sources. The commissioner
may enter into contracts with agencies of the federal
government, local governmental units, regional development
commissions, and the metropolitan council, other state agencies,
the University of Minnesota, and other educational institutions,
and private persons as necessary to perform his duties.
Contracts made according to this section, except those with
private persons, are not subject to the provisions of chapter 16
concerning competitive bidding.
The commissioner may apply for, receive, and spend money
made available from federal sources or other sources for the
purposes of carrying out the duties and responsibilities of the
commissioner relating to community development.
Money received by the commissioner under this section must
be deposited in the state treasury and is appropriated to the
commissioner for the purposes for which the money has been
received. The money does not cancel and is available until
spent.
Sec. 6. [116J.403] [RULES.]
No money made available to the commissioner for the small
cities community development block grant program shall be spent
by him for community development and related planning programs
until he adopts rules prescribing standards and procedures to
govern the expenditure. The rules must be adopted under the
Administrative Procedure Act in chapter 14 and must conform with
all terms and conditions imposed on the commissioner when the
money is made available to him. The commissioner may adopt
temporary rules under sections 14.29 to 14.36 so that he can
carry out promptly his responsibilities for administering
federally funded community development grant programs.
Sec. 7. Minnesota Statutes 1983 Supplement, section
116J.42, subdivision 4, is amended to read:
Subd. 4. The director shall:
(1) undertake studies to obtain information and data on
urban and rural needs, assistance programs, and activities;
(2) conduct research and make recommendations to the
governor and the legislature concerning relationships among
federal, state, and local governments; and review and report on
changes in federal policies and budgets as they affect the state
and state and local government programs;
(3) provide regional development commissions, the
metropolitan council, and units of local government with
information, technical assistance, training, and advice in
utilizing federal and state programs; and
(4) receive and administer the small cities community
development block grant program authorized by the Congress under
the Housing and Development Act of 1974, as amended; and
(5) receive and administer other state and federal grants
and grant programs for planning, community affairs, community
development purposes, and other state and federal programs
assigned to the agency by law or by the governor in accordance
with section 4.07.
Sec. 8. Minnesota Statutes 1983 Supplement, section
116J.42, subdivision 9, is amended to read:
Subd. 9. [JUVENILE JUSTICE.] The governor shall designate
the state planning agency department of energy and economic
development as the sole agency responsible for supervising the
preparation and administration of the state plan for juvenile
justice required by the Juvenile Justice and Delinquency
Prevention Act of 1974, as amended.
The governor shall designate the Juvenile Justice Advisory
Committee as the supervisory board for the state planning agency
department of energy and economic development with respect to
preparation and administration of the state plan and award of
grants.
The governor shall appoint members to the Juvenile Justice
Advisory Committee in accordance with the membership
requirements of the Juvenile Justice and Delinquency Prevention
Act of 1974, as amended.
Sec. 9. Minnesota Statutes 1983 Supplement, section
299A.04, is amended to read:
299A.04 [GRANTS-IN-AID TO YOUTH INTERVENTION PROGRAMS.]
Subdivision 1. The director commissioner may make grants
to nonprofit agencies administering youth intervention programs
in communities where the programs are or may be established.
"Youth intervention program" means a nonresidential
community based program providing advocacy, education,
counseling, and referral services to youth and their families
experiencing personal, familial, school, legal, or chemical
problems with the goal of resolving the present problems and
preventing the occurrence of the problems in the future.
Subd. 2. Applications for a grant-in-aid shall be made by
the administering agency to the director commissioner. The
grant-in-aid is contingent upon the agency having obtained from
the community in which the youth intervention program is
established local matching money two times the amount of the
grant that is sought.
The director commissioner shall provide by rule the
application form, procedures for making application form,
criteria for review of the application, and kinds of
contributions in addition to cash that qualify as local matching
money. No grant to any agency shall exceed $25,000.
Sec. 10. Laws 1983, chapter 289, section 115, subdivision
2, is amended to read:
Subd. 2. [RENUMBERING.] The revisor of statutes shall
renumber each section specified in column A with the numbers in
column B. The revisor shall also make necessary cross-reference
changes consistent with the renumbering.
Column A Column B
116J.28 216B.242
116J.40 116K.01
116J.42, subdivisions 1 to 8 116K.04
116J.42, subdivision 9 116J.404
116J.43 116K.05
116J.44 116K.06
116J.45 116K.07
116J.48 116K.08
116J.49 116K.09
116J.50 116K.10
116J.51 116K.11
116J.52 116K.12
116J.53 116K.13
116J.54 116K.14 116J.406
299A.04 116K.15 116J.405
ARTICLE 5
Section 1. Minnesota Statutes 1982, section 161.20,
subdivision 4, is amended to read:
Subd. 4. [DEBT COLLECTION.] The commissioner shall make
reasonable and businesslike efforts to collect money owed to the
department for licenses, fines, penalties, and permit fees or
arising from damages to state owned property and or other causes
related to trunk highways the activities of the department of
transportation. When a debt has been reduced to a money
judgment, the commissioner may contract for debt collection
services for the purpose of collecting the judgment. The
commissioner may enter into an agreement with the commissioner
of public safety to use debt collection services authorized by
this subdivision when civil penalties relating to the use of
highways have been reduced to money judgment. Money received as
full or partial payment shall be deposited in to the trunk
highway appropriate fund. When money is collected through
contracted services, the commissioner may make payment for the
service from the money collected. The amount necessary for
payment of contractual collection costs is appropriated from the
trunk highway fund in which money so collected is deposited.
Approved April 25, 1984
Official Publication of the State of Minnesota
Revisor of Statutes