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Minnesota Legislature

Office of the Revisor of Statutes

INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2018 297I.85

Appeals, administrative, Minn. Statutes 2018 297I.60

Appeals, repeated failure to pay taxes, penalties, Minn. Rules 8175.0100

Assessments, time, Minn. Statutes 2018 297I.65, 2018 297I.75

Automobile theft prevention surcharges

Generally, Minn. Statutes 2018 297I.11

Returns, filing, Minn. Statutes 2018 297I.30

Collection

Criminal penalties, Minn. Statutes 2018 297I.85, 2018 297I.90

Penalties (monetary), Minn. Statutes 2018 297I.85

Credits

Carryforward credit, Minn. Statutes 2018 297I.20

Overpayments, estimated tax, Minn. Statutes 2018 297I.40

Criminal penalties

Civil penalties additional, Minn. Statutes 2018 297I.85

Generally, Minn. Statutes 2018 297I.90

Data, classification, patient billing or financial information, Minn. Statutes 2018 295.57

Deductions

Joint Underwriting Association, deficit assessments, Minn. Statutes 2018 297I.20

Nonadmitted insurers, assessments, Minn. Statutes 2018 60A.208

Defeat, criminal penalties, Minn. Statutes 2018 297I.90

Definitions, generally, Minn. Statutes 2018 297I.01

Estimated taxes

Payment, generally, Minn. Statutes 2018 297I.40

Penalties (monetary), Minn. Statutes 2018 297I.05, 2018 297I.80, 2018 297I.85

Evasion

Criminal penalties, Minn. Statutes 2018 297I.90

Penalties (monetary), Minn. Statutes 2018 297I.85

Exemptions

Fraternal benefit societies, Minn. Statutes 2018 64B.24

Generally, Minn. Statutes 2018 297I.15

Health Coverage Reinsurance Association, Minn. Statutes 2018 62L.13

Minnesota Comprehensive Health Association, Minn. Statutes 2018 62E.10, 2018 62E.13

Minnesota Insurance Guaranty Association, Minn. Statutes 2018 60C.17

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2018 61B.30

Nonprofit health service plan corporations, Minn. Statutes 2018 62C.01

Private employer insurance program, Minn. Statutes 2018 43A.317

Public employees insurance trust fund, Minn. Statutes 2018 43A.316

State employees insurance plan, Minn. Statutes 2018 43A.23

Fire insurance taxes, Minn. Rules 8175.0100

Fire insurance, homeowners and commercial policies, surcharge, Minn. Statutes 2018 297I.06, 2018 297I.30

Foreign insurance companies, premiums paid to, Minn. Statutes 2018 297I.15

Gross premiums taxes, nonprofit health service plan corporations, exemption, Minn. Statutes 2018 62C.01

Historic structure rehabilitation tax credit, Minn. Statutes 2018 297I.20

Homeowners insurance, fire insurance policies, surcharge, Minn. Statutes 2018 297I.06, 2018 297I.30

Imposition of tax, generally, Minn. Statutes 2018 297I.05

Interest

Depositing, Minn. Statutes 2018 297I.05

Estimated taxes, underpayment, Minn. Statutes 2018 297I.40

Generally, Minn. Statutes 2018 297I.80

Intermediate care facilities, medical assistance payments, treatment, Minn. Rules 9553.0041

Lawsuits, refunds, recovery, Minn. Statutes 2018 297I.60

Life insurance, Minn. Statutes 2018 297I.05

Motor vehicle insurance, automobile theft prevention surcharges, Minn. Statutes 2018 297I.11, 2018 297I.30

Nonadmitted insurance premium tax

Definition, Minn. Statutes 2018 297I.01

Imposition of tax, generally, Minn. Statutes 2018 297I.05

Nonadmitted insurers

Assessments, deduction, Minn. Statutes 2018 60A.208

Duties, Minn. Statutes 2018 60A.198

Overpayments

Credits, estimated tax, Minn. Statutes 2018 297I.40

Generally, Minn. Statutes 2018 297I.60

Interest, Minn. Statutes 2018 297I.80

Refunds, Minn. Statutes 2018 297I.05, 2018 297I.70

Payment

Accountable provider networks, Minn. Statutes 2018 62T.10

Due date, Minn. Statutes 2018 297I.35

Electronic payments, Minn. Statutes 2018 297I.35, 2018 297I.85

Estimated taxes, Minn. Statutes 2018 297I.40

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2018 60A.209

Late payment, interest, Minn. Statutes 2018 297I.80

Penalties (monetary), Minn. Statutes 2018 297I.05, 2018 297I.80, 2018 297I.85

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2018 71A.04

Risk retention groups, Minn. Statutes 2018 60E.04, 2018 60E.095

Workers' compensation assigned risk plan, Minn. Statutes 2018 79.252

Workers' Compensation Reinsurance Association, Minn. Statutes 2018 79.34

Penalties (monetary), repeated failure to pay, Minn. Rules 8175.0100

Penalties (monetary)

Depositing, Minn. Statutes 2018 297I.05

Generally, Minn. Statutes 2018 297I.85

Interest, Minn. Statutes 2018 297I.80

Rates, generally, Minn. Statutes 2018 297I.05

Refund claims

Denial, taxpayer remedies, Minn. Statutes 2018 297I.60

Extensions, Minn. Statutes 2018 297I.75

Limitations, Minn. Statutes 2018 297I.70

Procedures, Minn. Statutes 2018 297I.60

Refunds

Limitations, Minn. Statutes 2018 297I.60, 2018 297I.70

Overpayments, Minn. Statutes 2018 297I.05, 2018 297I.70

Payment, health care access fund, payments from, Minn. Statutes 2018 297I.05

Returns

Accountable provider networks, Minn. Statutes 2018 62T.10

Annual returns, Minn. Statutes 2018 297I.30

False or fraudulent returns

Assessment of tax, Minn. Statutes 2018 297I.65

Felony, Minn. Statutes 2018 297I.90

Penalties (monetary), Minn. Statutes 2018 297I.05, 2018 297I.80, 2018 297I.85

Filing

Assessments, time, Minn. Statutes 2018 297I.65

Extensions, Minn. Statutes 2018 297I.30

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2018 71A.04

Risk retention groups, Minn. Statutes 2018 60E.04

Foreign insurance companies, duties, Minn. Statutes 2018 60A.19

Informational returns, Minn. Statutes 2018 297I.25

Penalties (monetary), Minn. Statutes 2018 297I.05, 2018 297I.80, 2018 297I.85

Surcharges, Minn. Statutes 2018 297I.30

Revenues, depositing, Minn. Statutes 2018 295.58, 2018 297I.05

Risk retention groups, Minn. Statutes 2018 60E.04

Stop-loss coverage, Minn. Statutes 2018 297I.01

Surplus lines insurers, ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2018 60A.209

Tax liability

Additional tax or surcharges, interest, Minn. Statutes 2018 297I.80

Carryforward credit, Minn. Statutes 2018 297I.20

Offsets, Minn. Statutes 2018 297I.20

Taxpayers, notice received, repeated failure to pay taxes, penalties, Minn. Rules 8175.0100

Taxpayers

Appeals, Minn. Statutes 2018 297I.60

Consent, assessments or refund claims, extension, Minn. Statutes 2018 297I.75

Notice received, Minn. Statutes 2018 297I.60

Violations and penalties

Offense severity, Court Rules Sent 5.A, Sent 5.B