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Minnesota Legislature

Office of the Revisor of Statutes

INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2013 297I.85

Appeals, administrative, Minn. Statutes 2013 297I.60

Assessments, time, Minn. Statutes 2013 297I.65, 2013 297I.75

Automobile theft prevention surcharges

Generally, Minn. Statutes 2013 297I.11

Returns, filing, Minn. Statutes 2013 297I.30

Collection

Criminal penalties, Minn. Statutes 2013 297I.85, 2013 297I.90

Penalties (monetary), Minn. Statutes 2013 297I.85

Credits

Carryforward credit, Minn. Statutes 2013 297I.20

Overpayments, estimated tax, Minn. Statutes 2013 297I.40

Criminal penalties

Civil penalties additional, Minn. Statutes 2013 297I.85

Generally, Minn. Statutes 2013 297I.90

Data, classification, patient billing or financial information, Minn. Statutes 2013 295.57

Deductions

Joint Underwriting Association, deficit assessments, Minn. Statutes 2013 297I.20

Nonadmitted insurers, assessments, Minn. Statutes 2013 60A.208

Defeat, criminal penalties, Minn. Statutes 2013 297I.90

Definitions, generally, Minn. Statutes 2013 297I.01

Estimated taxes

Payment, generally, Minn. Statutes 2013 297I.40

Penalties (monetary), Minn. Statutes 2013 297I.05, 2013 297I.80, 2013 297I.85

Evasion

Criminal penalties, Minn. Statutes 2013 297I.90

Penalties (monetary), Minn. Statutes 2013 297I.85

Exemptions

Fraternal benefit societies, Minn. Statutes 2013 64B.24

Generally, Minn. Statutes 2013 297I.15

Health Coverage Reinsurance Association, Minn. Statutes 2013 62L.13

Minnesota Comprehensive Health Association, Minn. Statutes 2013 62E.10, 2013 62E.13

Minnesota Insurance Guaranty Association, Minn. Statutes 2013 60C.17

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2013 61B.30

Nonprofit health service plan corporations, Minn. Statutes 2013 62C.01

Private employer insurance program, Minn. Statutes 2013 43A.317

Public employees insurance trust fund, Minn. Statutes 2013 43A.316

State employees insurance plan, Minn. Statutes 2013 43A.23

Fire insurance, homeowners and commercial policies, surcharge, Minn. Statutes 2013 297I.06, 2013 297I.30

Foreign insurance companies, premiums paid to, Minn. Statutes 2013 297I.15

Gross premiums taxes, nonprofit health service plan corporations, exemption, Minn. Statutes 2013 62C.01

Historic structure rehabilitation tax credit, Minn. Statutes 2013 297I.20

Homeowners insurance, fire insurance policies, surcharge, Minn. Statutes 2013 297I.06, 2013 297I.30

Imposition of tax, generally, Minn. Statutes 2013 297I.05

Interest

Depositing, Minn. Statutes 2013 297I.05

Estimated taxes, underpayment, Minn. Statutes 2013 297I.40

Generally, Minn. Statutes 2013 297I.80

Lawsuits, refunds, recovery, Minn. Statutes 2013 297I.60

Life insurance, Minn. Statutes 2013 297I.05

Motor vehicle insurance, automobile theft prevention surcharges, Minn. Statutes 2013 297I.11, 2013 297I.30

Nonadmitted insurance premium tax

Definition, Minn. Statutes 2013 297I.01

Imposition of tax, generally, Minn. Statutes 2013 297I.05

Nonadmitted insurers

Assessments, deduction, Minn. Statutes 2013 60A.208

Duties, Minn. Statutes 2013 60A.198

Overpayments

Credits, estimated tax, Minn. Statutes 2013 297I.40

Generally, Minn. Statutes 2013 297I.60

Interest, Minn. Statutes 2013 297I.80

Refunds, Minn. Statutes 2013 297I.05, 2013 297I.70

Payment

Accountable provider networks, Minn. Statutes 2013 62T.10

Due date, Minn. Statutes 2013 297I.35

Electronic payments, Minn. Statutes 2013 297I.35, 2013 297I.85

Estimated taxes, Minn. Statutes 2013 297I.40

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2013 60A.209

Late payment, interest, Minn. Statutes 2013 297I.80

Penalties (monetary), Minn. Statutes 2013 297I.05, 2013 297I.80, 2013 297I.85

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2013 71A.04

Risk retention groups, Minn. Statutes 2013 60E.04, 2013 60E.095

Workers' compensation assigned risk plan, Minn. Statutes 2013 79.252

Workers' Compensation Reinsurance Association, Minn. Statutes 2013 79.34

Penalties (monetary)

Depositing, Minn. Statutes 2013 297I.05

Generally, Minn. Statutes 2013 297I.85

Interest, Minn. Statutes 2013 297I.80

Rates, generally, Minn. Statutes 2013 297I.05

Refund claims

Denial, taxpayer remedies, Minn. Statutes 2013 297I.60

Extensions, Minn. Statutes 2013 297I.75

Limitations, Minn. Statutes 2013 297I.70

Procedures, Minn. Statutes 2013 297I.60

Refunds

Limitations, Minn. Statutes 2013 297I.60, 2013 297I.70

Overpayments, Minn. Statutes 2013 297I.05, 2013 297I.70

Payment, health care access fund, payments from, Minn. Statutes 2013 297I.05

Returns

Accountable provider networks, Minn. Statutes 2013 62T.10

Annual returns, Minn. Statutes 2013 297I.30

False or fraudulent returns

Assessment of tax, Minn. Statutes 2013 297I.65

Felony, Minn. Statutes 2013 297I.90

Penalties (monetary), Minn. Statutes 2013 297I.05, 2013 297I.80, 2013 297I.85

Filing

Assessments, time, Minn. Statutes 2013 297I.65

Extensions, Minn. Statutes 2013 297I.30

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2013 71A.04

Risk retention groups, Minn. Statutes 2013 60E.04

Foreign insurance companies, duties, Minn. Statutes 2013 60A.19

Informational returns, Minn. Statutes 2013 297I.25

Penalties (monetary), Minn. Statutes 2013 297I.05, 2013 297I.80, 2013 297I.85

Surcharges, Minn. Statutes 2013 297I.30

Revenues, depositing, Minn. Statutes 2013 295.58, 2013 297I.05

Risk retention groups, Minn. Statutes 2013 60E.04

Stop-loss coverage, Minn. Statutes 2013 297I.01

Surplus lines insurers, ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2013 60A.209

Tax liability

Additional tax or surcharges, interest, Minn. Statutes 2013 297I.80

Carryforward credit, Minn. Statutes 2013 297I.20

Offsets, Minn. Statutes 2013 297I.20

Taxpayers

Appeals, Minn. Statutes 2013 297I.60

Consent, assessments or refund claims, extension, Minn. Statutes 2013 297I.75

Notice received, Minn. Statutes 2013 297I.60