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Minnesota Legislature

Office of the Revisor of Statutes

INSURANCE TAXES

Abatement, penalties (monetary), Minn. Statutes 2008 297I.85

Appeals, administrative, Minn. Statutes 2008 297I.60

Assessments, time, Minn. Statutes 2008 297I.65, 2008 297I.75

Collection

Criminal penalties, Minn. Statutes 2008 297I.85, 2008 297I.90

Penalties (monetary), Minn. Statutes 2008 297I.85

Credits

Carryforward credit, Minn. Statutes 2008 297I.20

Overpayments, estimated tax, Minn. Statutes 2008 297I.40

Criminal penalties

Civil penalties additional, Minn. Statutes 2008 297I.85

Generally, Minn. Statutes 2008 297I.90

Data, classification, patient billing or financial information, Minn. Statutes 2008 295.57

Deductions

Joint Underwriting Association, deficit assessments, Minn. Statutes 2008 297I.20

Surplus lines insurers, assessments, Minn. Statutes 2008 60A.208

Defeat, criminal penalties, Minn. Statutes 2008 297I.90

Definitions, generally, Minn. Statutes 2008 297I.01

Estimated taxes

Overpayment, crediting, Minn. Statutes 2008 297I.40

Payment, Minn. Statutes 2008 297I.40

Penalties (monetary), Minn. Statutes 2008 297I.05, 2008 297I.80, 2008 297I.85

Underpayment, definitions, interest, Minn. Statutes 2008 297I.40

Evasion

Criminal penalties, Minn. Statutes 2008 297I.90

Penalties (monetary), Minn. Statutes 2008 297I.85

Exemptions

Fraternal benefit societies, Minn. Statutes 2008 64B.24

Generally, Minn. Statutes 2008 297I.15

Health Coverage Reinsurance Association, Minn. Statutes 2008 62L.13

Minnesota Comprehensive Health Association, Minn. Statutes 2008 62E.10, 2008 62E.13

Minnesota Insurance Guaranty Association, Minn. Statutes 2008 60C.17

Minnesota Life and Health Insurance Guaranty Association, Minn. Statutes 2008 61B.30

Nonprofit health service plan corporations, Minn. Statutes 2008 62C.01

Private employer insurance program, Minn. Statutes 2008 43A.317

Public employees insurance trust fund, Minn. Statutes 2008 43A.316

State employees insurance plan, Minn. Statutes 2008 43A.23

Fire insurance, homeowners and commercial policies

Surcharge, Minn. Statutes 2008 297I.06, 2008 297I.30

Foreign insurance companies, premiums paid to, Minn. Statutes 2008 297I.15

Gross premiums taxes, nonprofit health service plan corporations

Exemption, Minn. Statutes 2008 62C.01

Homeowners insurance

Fire insurance policies, surcharge, Minn. Statutes 2008 297I.06, 2008 297I.30

Imposition of tax, generally, Minn. Statutes 2008 297I.05

Interest

Depositing, Minn. Statutes 2008 297I.05

Estimated taxes, underpayment, Minn. Statutes 2008 297I.40

Generally, Minn. Statutes 2008 297I.80

Lawsuits, refunds, recovery, Minn. Statutes 2008 297I.60

Life insurance, Minn. Statutes 2008 297I.05

Overpayments

Credits, estimated tax, Minn. Statutes 2008 297I.40

Generally, Minn. Statutes 2008 297I.60

Interest, Minn. Statutes 2008 297I.80

Refunds, Minn. Statutes 2008 297I.05, 2008 297I.70

Payment

Accountable provider networks, Minn. Statutes 2008 62T.10

Due date, Minn. Statutes 2008 297I.35

Electronic payments, Minn. Statutes 2008 297I.35, 2008 297I.85

Estimated taxes, Minn. Statutes 2008 297I.40

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2008 60A.209

Late payment, interest, Minn. Statutes 2008 297I.80

Penalties (monetary), Minn. Statutes 2008 297I.05, 2008 297I.80, 2008 297I.85

Reciprocal or interinsurance contract exchanges, Minn. Statutes 2008 71A.04

Risk retention groups, Minn. Statutes 2008 60E.04, 2008 60E.095

Workers' compensation assigned risk plan, Minn. Statutes 2008 79.252

Workers' Compensation Reinsurance Association, Minn. Statutes 2008 79.34

Penalties (monetary)

Depositing, Minn. Statutes 2008 297I.05

Generally, Minn. Statutes 2008 297I.85

Interest, Minn. Statutes 2008 297I.80

Rates, generally, Minn. Statutes 2008 297I.05

Refund claims

Denial, taxpayer remedies, Minn. Statutes 2008 297I.60

Extensions, Minn. Statutes 2008 297I.75

Limitations, Minn. Statutes 2008 297I.70

Procedures, Minn. Statutes 2008 297I.60

Refunds

Limitations, Minn. Statutes 2008 297I.60, 2008 297I.70

Overpayments, Minn. Statutes 2008 297I.05, 2008 297I.70

Payment, health care access fund, payments from, Minn. Statutes 2008 297I.05

Returns

Accountable provider networks, Minn. Statutes 2008 62T.10

Annual returns, Minn. Statutes 2008 297I.30

False or fraudulent returns

Assessment of tax, Minn. Statutes 2008 297I.65

Felony, Minn. Statutes 2008 297I.90

Penalties (monetary), Minn. Statutes 2008 297I.05, 2008 297I.80, 2008 297I.85

Filing, Minn. Statutes 2008 60E.04, 2008 71A.04, 2008 297I.30, 2008 297I.65

Foreign insurance companies, duties, Minn. Statutes 2008 60A.19

Informational returns, Minn. Statutes 2008 297I.25

Penalties (monetary), Minn. Statutes 2008 297I.05, 2008 297I.80, 2008 297I.85

Surcharges, Minn. Statutes 2008 297I.30

Revenues, depositing, Minn. Statutes 2008 295.58, 2008 297I.05

Risk retention groups, Minn. Statutes 2008 60E.04

Stop-loss coverage, Minn. Statutes 2008 297I.01

Surplus lines insurers

Duties, Minn. Statutes 2008 60A.198

Ineligible surplus lines insurers, insureds, duties, Minn. Statutes 2008 60A.209

Tax liability

Additional tax or surcharges, interest, Minn. Statutes 2008 297I.80

Carryforward credit, Minn. Statutes 2008 297I.20

Offsets, Minn. Statutes 2008 297I.20

Taxpayers

Appeals, Minn. Statutes 2008 297I.60

Consent, assessments or refund claims, extension, Minn. Statutes 2008 297I.75

Notice received, Minn. Statutes 2008 297I.60