2004 Minnesota Statutes

     297I.30 Due dates for filing returns. 

    Subdivision 1.    General rule.  On or before March 1, 
 every insurer subject to taxation under section 297I.05, 
 subdivisions 1 to 6, and 12, paragraphs (a), clauses (1) to (5), 
 and (b), shall file an annual return for the preceding calendar 
 year setting forth such information as the commissioner may 
 reasonably require on forms 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 (6), shall file a return 
 with the commissioner for the preceding six-month period ending 
 December 31, or June 30, setting forth any information the 
 commissioner reasonably prescribes on forms prescribed by the 
 commissioner. 

    Subd. 3. Repealed, 1Sp2001 c 5 art 13 s 15 

    Subd. 4.    Persons, firms, or corporations licensed to 
 procure insurance from unlicensed foreign companies.  On or 
 before 30 days following the expiration date of a license issued 
 under section 297I.05, subdivision 9, a person, firm, or 
 corporation licensed to obtain insurance from a company not 
 authorized to do business in Minnesota shall file a return with 
 the commissioner for the preceding 12-month period setting forth 
 any information the commissioner reasonably requires on forms 
 prescribed by the commissioner. 

    Subd. 5.    Joint self-insurance plans.  On or before 60 
 days following the conclusion of their fiscal year, a plan 
 subject to tax under section 297I.05, subdivision 12, paragraph 
 (b) or (c), shall file a return with the commissioner for the 
 preceding fiscal year setting forth any information the 
 commissioner reasonably requires on forms prescribed by the 
 commissioner. 

    Subd. 6.    Persons, firms, or corporations procuring 
 insurance from an unlicensed foreign company.  Within 30 days 
 after the date the insurance was procured, continued, or 
 renewed, a taxpayer required to pay the tax under section 
 297I.05, subdivision 10, shall file a return setting forth any 
 information the commissioner reasonably requires on forms 
 prescribed by the commissioner. 

    Subd. 7.    Surcharge.  (a)(1) 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 setting forth any information the 
 commissioner reasonably requires on forms prescribed by the 
 commissioner. 

    (2) 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 setting forth any 
 information the commissioner reasonably requires on forms 
 prescribed by the commissioner. 

    (3) 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 
 setting forth any information the commissioner reasonably 
 requires on forms prescribed by the commissioner. 

    (b) By February 15 and August 15 of each year, every 
 company required to pay a surcharge under section 297I.10, 
 subdivision 2, must file a return for the preceding six-month 
 period ending December 31 and June 30. 

    HIST: 2000 c 394 art 1 s 7; 2002 c 379 art 1 s 71,72