Office of the Revisor of Statutes
2003 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
CHAPTER 297I. Insurance taxes
| 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 | Offsets against premium taxes. |
| 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. |
Official Publication of the State of Minnesota
Revisor of Statutes