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Minnesota Statutes

Excise and Sales Taxes

Chapter 297I

Minn. Stat. ch. 297I

Insurance Taxes

297I.01Definitions 297I.05Tax Imposed 297I.06Surcharges on Fire Safety Premiums 297I.10Surcharge on Premiums to Restore Deficiency in Special Fund 297I.11Automobile Theft Prevention Surcharge 297I.15Exemptions from Tax 297I.20Offsets Against Premium Taxes 297I.25Information Returns 297I.26Fire and Police Premium Reports 297I.30Due Dates for Filing Returns 297I.35Payment of Tax 297I.40Estimated Tax 297I.45[Repealed, 2005 c 151 art 1 s 117]297I.50[Repealed, 2005 c 151 art 1 s 117]297I.55[Repealed, 2005 c 151 art 1 s 117]297I.60Claims for Refund 297I.65Limitations of Time for Assessment of Tax 297I.70Limitation on Claims for Refund 297I.75Consent to Extend Time 297I.80Interest 297I.85Civil Penalties 297I.90Criminal Penalties 297I.95[Repealed, 2005 c 151 art 1 s 117]