1999 Minnesota Statutes

     60A.152 Insurance premium tax equivalent payment by 
  automobile risk self-insurers. 

    Subdivision 1.    Definitions.  (a)    Application.  
 For purposes of this section, the definitions in paragraphs (b) 
 to (f) apply. 

    (b)    Automobile risks.  "Automobile risks" means the 
 risk of providing no-fault insurance under sections 65B.41 to 
 65B.71. 

    (c)    Motor vehicle.  "Motor vehicle" has the meaning 
 given in section 65B.43, subdivision 2. 

    (d)    Person.  "Person" means an owner, as defined in 
 section 65B.43, subdivision 4, but does not include the state or 
 a political subdivision as defined in section 65B.43, 
 subdivision 20. 

    (e)    Self-insurance.  "Self-insurance" means the 
 condition of qualifying as a self-insurer by complying with 
 section 65B.48, subdivisions 3 and 3a. 

    (f)    Self-insurer.  "Self-insurer" means a person who 
 has arranged self-insurance for the automobile risks associated 
 with the person's motor vehicle. 

    Subd. 2.    Premium tax amount.  Every self-insurer who 
 owns, leases, or operates a motor vehicle required to be 
 registered or licensed in this state or principally garaged in 
 this state for at least two months in the applicable calendar 
 year shall pay an annual amount for each vehicle of: 

    (1) $15 for a private passenger vehicle as defined in 
 section 65B.001, subdivision 3, or a utility vehicle as defined 
 in section 65B.001, subdivision 4, not including a taxi; or 

    (2) $25 for a taxi or any other self-insured vehicle not 
 covered by clause (1). 

    The amount required under this subdivision is payable no 
 later than July 1, annually, to the commissioner of revenue.  A 
 late payment penalty of $10 a vehicle is assessed if the amount 
 is not paid on or before July 1, and an additional amount equal 
 to the original payment amount if the total amount is not paid 
 until after December 1 of the same year.  A self-insurer who is 
 more than six months delinquent in paying the amount due must be 
 referred to the commissioner of commerce for action, which may 
 include revocation of the self-insured's self-insurer status. 

    Subd. 3.    Deposit of payment amount.  The amounts paid 
 under subdivision 2 must be deposited in the general fund to the 
 credit of the account from which the police state aid provided 
 for in sections 69.011 to 69.051 is payable. 

    Subd. 4.    Rules authorized.  The commissioner of 
 revenue and the commissioner of commerce are authorized to make 
 rules to permit the administration of this section. 

    HIST: 1992 c 487 s 1; 1992 c 511 art 6 s 2