2023 Minnesota Statutes

CHAPTER 297I. INSURANCE TAXES

Table of Sections

Section	Headnote
297I.01	DEFINITIONS.
297I.05	TAX IMPOSED.
297I.06	SURCHARGES ON FIRE SAFETY PREMIUMS.
297I.10	SURCHARGE ON PREMIUMS TO RESTORE DEFICIENCY IN SPECIAL FUND.
297I.11	AUTOMOBILE THEFT PREVENTION SURCHARGE.
297I.15	EXEMPTIONS FROM TAX.
297I.20	OFFSETS AGAINST PREMIUM TAXES.
297I.25	INFORMATION RETURNS.
297I.26	FIRE AND POLICE PREMIUM REPORTS.
297I.30	DUE DATES FOR FILING RETURNS.
297I.35	PAYMENT OF TAX.
297I.40	ESTIMATED TAX.
297I.45	[Repealed, 2005 c 151 art 1 s 117]
297I.50	[Repealed, 2005 c 151 art 1 s 117]
297I.55	[Repealed, 2005 c 151 art 1 s 117]
297I.60	CLAIMS FOR REFUND.
297I.65	LIMITATIONS OF TIME FOR ASSESSMENT OF TAX.
297I.70	LIMITATION ON CLAIMS FOR REFUND.
297I.75	CONSENT TO EXTEND TIME.
297I.80	INTEREST.
297I.85	CIVIL PENALTIES.
297I.90	CRIMINAL PENALTIES.
297I.95	[Repealed, 2005 c 151 art 1 s 117]