Provides separate definitions for title insurance and bail bonds. Imposition of Tax. Under current law, the imposition of the gross premium tax and fire marshal tax is done through reference to a requirement to make estimated tax payments. The new provisions clearly impose a tax. Authority to administer the tax on joint self-insurance plans established under Chapter 60F is given to the commissioner of revenue.
Current law imposes the tax solely on gross premiums.
Filing of Returns. Minn. Stat. 297I.30. The dates are consistent with tax payment dates and current practice. Additionally the law is clarified so that automobile self-insurers are required to pay tax on a calendar year basis. Orders of Assessment.