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.
"Association" or "associations" has the meaning given in section 60A.02, subdivision 1a.
"Commissioner" means the commissioner of revenue of the state of Minnesota.
"Community integrated service network" has the meaning given in section 62N.02, subdivision 4a.
"Company" or "insurance company" has the meaning given in section 60A.02, subdivision 4.
"Department of Revenue" means the Minnesota Department of Revenue or commissioner of revenue.
(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 excludes:
(1) reinsurance in which an insurance company assumes the liability of another insurance company; and
(b) For purposes of this subdivision, an insurance company includes a nonprofit health service corporation, health maintenance organization, and community integrated service network.
"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.
(a) "Gross premiums" includes the total consideration paid to bail bond agents for bail bonds.
(b) 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.
(c) "Gross premiums" includes any workers' compensation special compensation fund premium surcharge pursuant to section 176.129.
(d) "Gross premiums" for surplus lines insurance includes all related charges, commissions, and fees received by the licensee. Gross premiums does not include the stamping fee, as provided under section 60A.2085, subdivision 7, nor the operating assessment, as provided under section 60A.208, subdivision 8.
"Health maintenance organization" has the meaning given in section 62D.02, subdivision 4.
"Nonprofit health service plan corporation" has the meaning given in section 62C.02, subdivision 6.
"Insurance" means the same as that term is defined in section 60A.02, subdivision 3.
"Insurance agent" or "insurance agency" has the meaning given in section 60A.02, subdivision 7.
"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.
"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.
"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.