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    Subdivision 1. Terms. Unless the language or context clearly indicates that a different
meaning is intended, for the purposes of this chapter, the following terms have the meanings
given them.
    Subd. 2. Association or associations. "Association" or "associations" has the meaning given
in section 60A.02, subdivision 1a.
    Subd. 3. Commissioner. "Commissioner" means the commissioner of revenue of the
state of Minnesota.
    Subd. 4. Community integrated service network. "Community integrated service network"
has the meaning given in section 62N.02, subdivision 4a.
    Subd. 5. Company or insurance company. "Company" or "insurance company" has the
meaning given in section 60A.02, subdivision 4.
    Subd. 6. Department of Revenue. "Department of Revenue" means the Minnesota
Department of Revenue or commissioner of revenue.
    Subd. 6a. Direct business. (a) "Direct business" means all insurance provided by an
insurance company or its agents, and specifically includes stop-loss insurance purchased in
connection with a self-insurance plan for employee health benefits or for other purposes, but
(1) reinsurance in which an insurance company assumes the liability of another insurance
company; and
(2) self-insurance.
(b) For purposes of this subdivision, an insurance company includes a nonprofit health
service corporation, health maintenance organization, and community integrated service network.
    Subd. 7. Domestic. "Domestic" has the meaning given in section 60A.02, subdivision 5.
    Subd. 8. Foreign. "Foreign" has the meaning given in section 60A.02, subdivision 6.
    Subd. 9. Gross premiums. "Gross premiums" means total premiums paid by policyholders
and applicants of policies, whether received in the form of money or other valuable consideration,
on property, persons, lives, interests and other risks located, resident, or to be performed in this
state, but excluding consideration and premiums for reinsurance assumed from other insurance
companies. The term "gross premiums" includes the total consideration paid to bail bond agents
for bail bonds. For title insurance companies, "gross premiums" means the charge for title
insurance made by a title insurance company or its agents according to the company's rate filing
approved by the commissioner of commerce without a deduction for commissions paid to or
retained by the agent. Gross premiums of a title insurance company does not include any other
charge or fee for abstracting, searching, or examining the title, or escrow, closing, or other related
services. The term "gross premiums" includes any workers' compensation special compensation
fund premium surcharge pursuant to section 176.129.
    Subd. 10. Health maintenance organization. "Health maintenance organization" has the
meaning given in section 62D.02, subdivision 4.
    Subd. 11. Nonprofit health service plan corporation. "Nonprofit health service plan
corporation" has the meaning given in section 62C.02, subdivision 6.
    Subd. 12. Insurance. "Insurance" means the same as that term is defined in section 60A.02,
subdivision 3
    Subd. 13. Insurance agent or insurance agency. "Insurance agent" or "insurance agency"
has the meaning given in section 60A.02, subdivision 7.
    Subd. 13a. Reinsurance. "Reinsurance" is insurance whereby an insurance company, for a
consideration, agrees to indemnify another insurance company as defined under section 297I.01,
subdivisions 5 and 6a
, paragraph (b), to the extent taxable under section 297I.05, against all or
part of the loss which the latter may sustain under the policy or policies which it has issued.
    Subd. 14. Return premiums. "Return premiums" means any dividend or any unused or
unabsorbed portion of premium deposit or assessment that is applied toward the payment of
any premium, premium deposit, or assessment due from the policyholder or member upon a
continuance or renewal of the insurance on account of which the dividend was earned or premium
deposit or assessment paid. Return premiums also includes any portion of premium returned by
the company upon cancellation or termination of a policy or membership, except surrender values
paid upon the cancellation and surrender of policies or certificates of life insurance.
    Subd. 15. State. "State" has the meaning given in section 60A.02, subdivision 18.
    Subd. 16. Taxpayer. "Taxpayer" means any insurance company, association, surplus lines
licensee, automobile risk self-insurer, or insured or any other person or entity required to pay
any amount due under this chapter.
History: 2000 c 394 art 1 s 1; 2003 c 127 art 7 s 12; 2005 c 151 art 8 s 16; 1Sp2005 c
3 art 6 s 16,17

Official Publication of the State of Minnesota
Revisor of Statutes