Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297I — Insurance Taxes

Section 297I.01 — Definitions. - Subdivision 1. Terms. Unless the language or context clearly indicates...

Section 297I.05 — Tax Imposed. - Subdivision 1. Domestic and foreign companies. Except as otherwise provided...

Section 297I.06 — Surcharges On Fire Safety Premiums. - Subdivision 1. Insurance policies surcharge. (a) Except as otherwise provided...

Section 297I.10 — Surcharge On Premiums To Restore Deficiency In Special Fund. - Subdivision 1. Cities of the first class. (a) The commissioner...

Section 297I.11 — Automobile Theft Prevention Surcharge. - Subdivision 1. Surcharge. Each insurer engaged in the writing of...

Section 297I.15 — Exemptions From Tax. - Subdivision 1. Government payments. Premiums under the Minnesota comprehensive health...

Section 297I.20 — Offsets Against Premium Taxes. - Subdivision 1. Guaranty association assessment offsets. (a) An insurance company...

Section 297I.25 — Information Returns. - Subdivision 1. Licensed brokers or agents of risk retention groups....

Section 297I.26 — Fire And Police Premium Reports. - Subdivision 1. Filing reports. (a) Each company must file with...

Section 297I.30 — Due Dates For Filing Returns. - Subdivision 1. General rule. On or before March 1, every...

Section 297I.35 — Payment Of Tax. - Subdivision 1. General rule. All taxes and surcharges imposed under...

Section 297I.40 — Estimated Tax. - Subdivision 1. Requirement to pay. On or before March 15,...

Section 297I.60 — Claims For Refund. - Subdivision 1. General right to refund. (a) Subject to the...

Section 297I.65 — Limitations Of Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided, the amount...

Section 297I.70 — Limitation On Claims For Refund. - Except as provided in section 297I.75, a claim for refund...

Section 297I.75 — Consent To Extend Time. - If before the expiration of the time prescribed in sections...

Section 297I.80 — Interest. - Subdivision 1. Payable to commissioner. (a) When interest is required...

Section 297I.85 — Civil Penalties. - Subdivision 1. Late filing penalty. If a taxpayer fails to...

Section 297I.90 — Criminal Penalties. - Subdivision 1. Penalties for knowing failure to file or pay;...