Subdivision 1. State fees and taxes. The association is exempt from payment of all taxes imposed under chapter 297I and all fees and all other taxes levied by this state or its subdivisions, except taxes levied on real property.
Subd. 2. Federal and foreign state taxes. The association may seek exemption from payment of all fees and taxes levied by the federal or any other state government or its subdivision.
1993 c 319 s 15; 2000 c 394 art 2 s 12
Structure Minnesota Statutes
Chapters 59A - 79A — Insurance
Chapter 61B — Life And Health Guaranty Association
Section 61B.19 — Purpose; Scope; Limitation Of Coverage; Limitation Of Benefits; Construction.
Section 61B.21 — Minnesota Life And Health Insurance Guaranty Association.
Section 61B.22 — Board Of Directors.
Section 61B.23 — Powers And Duties Of Association.
Section 61B.25 — Plan Of Operation.
Section 61B.26 — Duties And Powers Of Commissioner.
Section 61B.27 — Prevention Of Insolvencies.
Section 61B.28 — Miscellaneous Provisions.
Section 61B.29 — Examination; Annual Report.
Section 61B.30 — Tax Exemptions.
Section 61B.31 — Indemnification.
Section 61B.32 — Stay Of Proceedings; Reopening Default Judgments.