1998 Minnesota Statutes

     295.58 Deposit of revenues and payment of refunds. 

    The commissioner shall deposit all revenues, including 
 penalties and interest, derived from the taxes imposed by 
 sections 295.50 to 295.57 and from the insurance premiums tax on 
 health maintenance organizations, community integrated service 
 networks, and nonprofit health service plan corporations in the 
 health care access fund in the state treasury.  Refunds of 
 overpayments must be paid from the health care access fund in 
 the state treasury.  There is annually appropriated from the 
 health care access fund to the commissioner of revenue the 
 amount necessary to make any refunds required under section 
 295.54. 

    HIST: 1992 c 549 art 9 s 12; 1993 c 345 art 13 s 21; 1994 c 
 625 art 13 s 17; 1997 c 225 art 2 s 62