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Minnesota Legislature

Office of the Revisor of Statutes

INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2016 297I.85

Appeals, administrative, Minn. Statutes 2016 297I.60

Assessments, time, Minn. Statutes 2016 297I.65, 2016 297I.75

Automobile theft prevention surcharges

Generally, Minn. Statutes 2016 297I.11

Returns, filing, Minn. Statutes 2016 297I.30

Collection

Criminal penalties, Minn. Statutes 2016 297I.85, 2016 297I.90

Penalties (monetary), Minn. Statutes 2016 297I.85

Credits

Carryforward credit, Minn. Statutes 2016 297I.20

Overpayments, estimated tax, Minn. Statutes 2016 297I.40

Criminal penalties

Civil penalties additional, Minn. Statutes 2016 297I.85

Generally, Minn. Statutes 2016 297I.90

Data, classification, patient billing or financial information, Minn. Statutes 2016 295.57

Deductions

Joint Underwriting Association, deficit assessments, Minn. Statutes 2016 297I.20

Nonadmitted insurers, assessments, Minn. Statutes 2016 60A.208

Defeat, criminal penalties, Minn. Statutes 2016 297I.90

Definitions, generally, Minn. Statutes 2016 297I.01

Estimated taxes

Payment, generally, Minn. Statutes 2016 297I.40

Penalties (monetary), Minn. Statutes 2016 297I.05, 2016 297I.80, 2016 297I.85

Evasion

Criminal penalties, Minn. Statutes 2016 297I.90

Penalties (monetary), Minn. Statutes 2016 297I.85

Exemptions

Fraternal benefit societies, Minn. Statutes 2016 64B.24

Generally, Minn. Statutes 2016 297I.15

Health Coverage Reinsurance Association, Minn. Statutes 2016 62L.13

Minnesota Comprehensive Health Association, Minn. Statutes 2016 62E.10, 2016 62E.13

Minnesota Insurance Guaranty Association, Minn. Statutes 2016 60C.17

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2016 61B.30

Nonprofit health service plan corporations, Minn. Statutes 2016 62C.01

Private employer insurance program, Minn. Statutes 2016 43A.317

Public employees insurance trust fund, Minn. Statutes 2016 43A.316

State employees insurance plan, Minn. Statutes 2016 43A.23

Fire insurance, homeowners and commercial policies, surcharge, Minn. Statutes 2016 297I.06, 2016 297I.30

Foreign insurance companies, premiums paid to, Minn. Statutes 2016 297I.15

Gross premiums taxes, nonprofit health service plan corporations, exemption, Minn. Statutes 2016 62C.01

Historic structure rehabilitation tax credit, Minn. Statutes 2016 297I.20

Homeowners insurance, fire insurance policies, surcharge, Minn. Statutes 2016 297I.06, 2016 297I.30

Imposition of tax, generally, Minn. Statutes 2016 297I.05

Interest

Depositing, Minn. Statutes 2016 297I.05

Estimated taxes, underpayment, Minn. Statutes 2016 297I.40

Generally, Minn. Statutes 2016 297I.80

Lawsuits, refunds, recovery, Minn. Statutes 2016 297I.60

Life insurance, Minn. Statutes 2016 297I.05

Motor vehicle insurance, automobile theft prevention surcharges, Minn. Statutes 2016 297I.11, 2016 297I.30

Nonadmitted insurance premium tax

Definition, Minn. Statutes 2016 297I.01

Imposition of tax, generally, Minn. Statutes 2016 297I.05

Nonadmitted insurers

Assessments, deduction, Minn. Statutes 2016 60A.208

Duties, Minn. Statutes 2016 60A.198

Overpayments

Credits, estimated tax, Minn. Statutes 2016 297I.40

Generally, Minn. Statutes 2016 297I.60

Interest, Minn. Statutes 2016 297I.80

Refunds, Minn. Statutes 2016 297I.05, 2016 297I.70

Payment

Accountable provider networks, Minn. Statutes 2016 62T.10

Due date, Minn. Statutes 2016 297I.35

Electronic payments, Minn. Statutes 2016 297I.35, 2016 297I.85

Estimated taxes, Minn. Statutes 2016 297I.40

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2016 60A.209

Late payment, interest, Minn. Statutes 2016 297I.80

Penalties (monetary), Minn. Statutes 2016 297I.05, 2016 297I.80, 2016 297I.85

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2016 71A.04

Risk retention groups, Minn. Statutes 2016 60E.04, 2016 60E.095

Workers' compensation assigned risk plan, Minn. Statutes 2016 79.252

Workers' Compensation Reinsurance Association, Minn. Statutes 2016 79.34

Penalties (monetary)

Depositing, Minn. Statutes 2016 297I.05

Generally, Minn. Statutes 2016 297I.85

Interest, Minn. Statutes 2016 297I.80

Rates, generally, Minn. Statutes 2016 297I.05

Refund claims

Denial, taxpayer remedies, Minn. Statutes 2016 297I.60

Extensions, Minn. Statutes 2016 297I.75

Limitations, Minn. Statutes 2016 297I.70

Procedures, Minn. Statutes 2016 297I.60

Refunds

Limitations, Minn. Statutes 2016 297I.60, 2016 297I.70

Overpayments, Minn. Statutes 2016 297I.05, 2016 297I.70

Payment, health care access fund, payments from, Minn. Statutes 2016 297I.05

Returns

Accountable provider networks, Minn. Statutes 2016 62T.10

Annual returns, Minn. Statutes 2016 297I.30

False or fraudulent returns

Assessment of tax, Minn. Statutes 2016 297I.65

Felony, Minn. Statutes 2016 297I.90

Penalties (monetary), Minn. Statutes 2016 297I.05, 2016 297I.80, 2016 297I.85

Filing

Assessments, time, Minn. Statutes 2016 297I.65

Extensions, Minn. Statutes 2016 297I.30

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2016 71A.04

Risk retention groups, Minn. Statutes 2016 60E.04

Foreign insurance companies, duties, Minn. Statutes 2016 60A.19

Informational returns, Minn. Statutes 2016 297I.25

Penalties (monetary), Minn. Statutes 2016 297I.05, 2016 297I.80, 2016 297I.85

Surcharges, Minn. Statutes 2016 297I.30

Revenues, depositing, Minn. Statutes 2016 295.58, 2016 297I.05

Risk retention groups, Minn. Statutes 2016 60E.04

Stop-loss coverage, Minn. Statutes 2016 297I.01

Surplus lines insurers, ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2016 60A.209

Tax liability

Additional tax or surcharges, interest, Minn. Statutes 2016 297I.80

Carryforward credit, Minn. Statutes 2016 297I.20

Offsets, Minn. Statutes 2016 297I.20

Taxpayers

Appeals, Minn. Statutes 2016 297I.60

Consent, assessments or refund claims, extension, Minn. Statutes 2016 297I.75

Notice received, Minn. Statutes 2016 297I.60