Subdivision 1. Licensed brokers or agents of risk retention groups. To the extent licensed agents or brokers are utilized in accordance with section 60E.12, they shall report to the commissioner the premiums received for direct business for risks resident or located within this state which the licensees have placed with or on behalf of a risk retention group not chartered in this state.
Subd. 2. MS 2018 [Repealed, 1Sp2019 c 6 art 21 s 4]
2000 c 394 art 1 s 6
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297I — Insurance Taxes
Section 297I.01 — Definitions.
Section 297I.05 — Tax Imposed.
Section 297I.06 — Surcharges On Fire Safety Premiums.
Section 297I.10 — Surcharge On Premiums To Restore Deficiency In Special Fund.
Section 297I.11 — Automobile Theft Prevention Surcharge.
Section 297I.15 — Exemptions From Tax.
Section 297I.20 — Offsets Against Premium Taxes.
Section 297I.25 — Information Returns.
Section 297I.26 — Fire And Police Premium Reports.
Section 297I.30 — Due Dates For Filing Returns.
Section 297I.35 — Payment Of Tax.
Section 297I.40 — Estimated Tax.
Section 297I.60 — Claims For Refund.
Section 297I.65 — Limitations Of Time For Assessment Of Tax.
Section 297I.70 — Limitation On Claims For Refund.
Section 297I.75 — Consent To Extend Time.