Skip to main content Skip to office menu Skip to footer
Minnesota Legislature

Office of the Revisor of Statutes

297I.30 DUE DATES FOR FILING RETURNS.

Subdivision 1.General rule.

On or before March 1, every taxpayer subject to taxation under section 297I.05, subdivisions 1 to 5, 9, 10, 12, paragraphs (a), clauses (1) to (4), (b), (c), and (d), and 14, shall file an annual return for the preceding calendar year in the form prescribed by the commissioner.

Subd. 2.Surplus lines licensees and purchasing groups.

On or before February 15 and August 15 of each year, every surplus lines licensee subject to taxation under section 297I.05, subdivision 7, and every purchasing group or member of a purchasing group subject to tax under section 297I.05, subdivision 12, paragraph (a), clause (5), shall file a return with the commissioner for the preceding six-month period ending December 31, or June 30, in the form prescribed by the commissioner.

Subd. 3.

[Repealed, 1Sp2001 c 5 art 13 s 15]

Subd. 4.

[Repealed, 2010 c 389 art 6 s 20]

Subd. 5.

[Repealed, 2010 c 389 art 6 s 20]

Subd. 6.

[Repealed, 2010 c 389 art 6 s 20]

Subd. 7.Surcharge.

(a) By April 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the five-month period ending March 31 in the form prescribed by the commissioner.

(b) By June 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the two-month period ending May 31 in the form prescribed by the commissioner.

(c) By November 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the five-month period ending October 31 in the form prescribed by the commissioner.

Subd. 8.Fire insurance surcharge.

On or before May 15, August 15, November 15, and February 15 of each year, every insurer required to pay the surcharge under section 297I.06, subdivisions 1 and 2, shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner.

Subd. 9.Extensions for filing returns.

When, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing returns for not more than six months.