The commissioner shall deposit all revenues, including penalties and interest, derived from the taxes imposed by sections 295.50 to 295.57 and from the insurance premiums tax imposed by section 297I.05, subdivision 5, on health maintenance organizations, community integrated service networks, and nonprofit health service plan corporations in the health care access fund. There is annually appropriated from the health care access fund to the commissioner of revenue the amount necessary to make refunds under this chapter.
1992 c 549 art 9 s 12; 1993 c 345 art 13 s 21; 1994 c 625 art 13 s 17; 1997 c 225 art 2 s 62; 2000 c 394 art 2 s 26; 2000 c 490 art 9 s 4; 1Sp2011 c 9 art 6 s 97
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 295 — Gross Revenues And Gross Receipts Taxes
Section 295.51 — Minimum Contacts Required For Jurisdiction To Tax Gross Revenue.
Section 295.52 — Taxes Imposed.
Section 295.53 — Exclusions And Exemptions; Special Rules.
Section 295.54 — Credit For Taxes Paid.
Section 295.55 — Payment Of Tax.
Section 295.56 — Transfer Of Accounts Receivable.
Section 295.58 — Deposit Of Revenues And Payment Of Refunds.
Section 295.581 — Prohibition On Non-minnesotacare Transfers From Fund.