2002 Minnesota Statutes

CHAPTER 297I. Insurance taxes

Table of Sections

Section	Headnote
297I.01	Definitions.
297I.05	Tax imposed.
297I.10	Surcharge on premiums to restore deficiency in special fund.
297I.15	Exemptions from tax.
297I.20	Guaranty association assessment offset.
297I.25	Information returns.
297I.30	Due dates for filing returns.
297I.35	Payment of tax.
297I.40	Estimated tax.
297I.45	Assessments.
297I.50	Order of assessment.
297I.55	Examinations; audits and collections.
297I.60	Claims for refund.
297I.65	Limitations of time for assessment of tax.
297I.70	Limitation on claims for refund.
297I.75	Consent to extend time.
297I.80	Interest.
297I.85	Civil penalties.
297I.90	Criminal penalties.
297I.95	Administrative appeals.