Subdivision 1. General rule. All taxes and surcharges imposed under this chapter must be paid to the commissioner by the date that the return must be filed under section 297I.30.
Subd. 2. Electronic payments. If the aggregate amount of tax and surcharges due under this chapter during a fiscal year ending June 30 is equal to or exceeds $10,000, or if the taxpayer is required to make payment of any other tax to the commissioner by electronic means, then all tax and surcharge payments in all subsequent calendar years must be paid by electronic means.
2000 c 394 art 1 s 8; 1Sp2001 c 5 art 17 s 19; 2009 c 88 art 9 s 14; 2010 c 389 art 6 s 15; 2013 c 142 art 5 s 12
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.