reglab/housing_qa huggingface dataset:
MN Stat § 297H.12 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297H — Solid Waste Management Taxes|Section 297H.12 — Information Regarding The Solid Waste Management Tax.

297H.12 INFORMATION REGARDING THE SOLID WASTE MANAGEMENT TAX. The commissioner of the Pollution Control Agency, after consulting with the commissioner of revenue and waste management service providers, shall develop information regarding the solid waste management tax for distribution to waste generators in the state. The information shall include facts about the substitution of the solid waste management tax for the sales tax on solid waste services and the solid waste generator assessment and the purposes for which revenue from the tax will be spent. History:  1997 c 231 art 13 s 17; 1Sp2005 c 1 art 2 s 161
MN Stat § 297H.13 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297H — Solid Waste Management Taxes|Section 297H.13 — Deposit Of Revenues; Use Of Proceeds; Report On Receipts.

297H.13 DEPOSIT OF REVENUES; USE OF PROCEEDS; REPORT ON RECEIPTS. Subdivision 1. Deposit of revenues. The revenues derived from the taxes imposed on waste management services under this chapter shall be deposited by the commissioner of revenue in the state treasury. Subd. 2. Allocation of revenues. (a) $33,760,000, or 70 percent, whichever is greater, of the amounts remitted under this chapter must be credited to the environmental fund established in section 16A.531, subdivision 1. (b) The remainder must be deposited into the general fund. Subd. 3.  [Repealed, 2003 c 128 art 2 s 56] Subd. 4.  [Repealed, 2003 c 128 art 2 s 56] Subd. 5. Report on receipts. The commissioner of revenue shall report to the chairs of the house of representatives and senate Environment and Natural Resources Committees; the house of representatives Environment and Natural Resources Finance Division; the senate Environment and Agriculture Budget Division; the house of representatives Tax Committee and the senate Taxes and Tax Laws Committee; and the commissioner of the Pollution Control Agency on the total tax revenues received from the taxes imposed under this chapter. The reports shall be made as follows: (1) a report by August 31 of each year based on amounts received by the commissioner of revenue from January 1 through June 30 of that year; and (2) a report by February 28 of each year based on amounts received by the commissioner of revenue from July 1 through December 31 of the preceding year. Subd. 6.  [Repealed, 2000 c 370 s 5] History:  1997 c 231 art 13 s 18; 1999 c 231 s 181; 2003 c 128 art 2 s 42,43; 1Sp2005 c 1 art 2 s 145,161
MN Stat § 297I.06 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.06 — Surcharges On Fire Safety Premiums.

297I.06 SURCHARGES ON FIRE SAFETY PREMIUMS. Subdivision 1. Insurance policies surcharge. (a) Except as otherwise provided in subdivision 2, each licensed insurer engaged in writing policies of homeowner's insurance authorized in section 60A.06, subdivision 1, clause (1)(c), or commercial fire policies or commercial nonliability policies shall collect a surcharge as provided in this paragraph. Through June 30, 2013, the surcharge is equal to 0.65 percent of the gross premiums and assessments, less return premiums, on direct business received by the company, or by its agents for it, for homeowner's insurance policies, commercial fire policies, and commercial nonliability insurance policies in this state. Beginning July 1, 2013, the surcharge is 0.5 percent. (b) The surcharge amount collected under paragraph (a) or subdivision 2, paragraph (b), may not be considered premium for any other purpose. The surcharge amount under paragraph (a) must be separately stated on either a billing or policy declaration or document containing similar information sent to an insured. (c) Amounts collected by the commissioner under this section must be deposited in the fire safety account established pursuant to subdivision 3. Subd. 2. Exemptions. (a) This section does not apply to a township mutual fire insurance company in Minnesota organized under chapter 67A. (b) An insurer described in section 297I.05, subdivisions 3 and 4, authorized to transact business in Minnesota shall elect to remit to the Department of Revenue for deposit in the fire safety account either (1) the surcharge amount imposed under subdivision 1 on all premiums subject to that surcharge, or (2) a surcharge of one-half of one percent on the gross fire premiums and assessments, less return premiums, on all direct business received by the insurer or agents of the insurer in Minnesota, in cash or otherwise, during the year. (c) The election must be made by December 31 of each year for insurance policies written or renewed in the succeeding calendar year. An insurer who elects to remit the one-half of one percent surcharge on gross fire premiums and assessments must not charge the insured the surcharge imposed under subdivision 1. (d) For purposes of this subdivision, "gross fire premiums and assessments" includes premiums on policies covering fire risks only on automobiles, whether written or under floater form or otherwise. Subd. 3. Fire safety account, annual transfers, allocation. A special account, to be known as the fire safety account, is created in the state treasury. The account consists of the proceeds under subdivisions 1 and 2. History:  2006 c 217 s 1; 2007 c 54 art 7 s 3; 2008 c 154 art 14 s 10,11; 2008 c 363 art 12 s 10; 2010 c 215 art 11 s 16; 1Sp2011 c 1 art 2 s 2; 2012 c 187 art 1 s 51; 2012 c 289 s 2,3; 2017 c 40 art 1 s 104
MN Stat § 297I.10 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.10 — Surcharge On Premiums To Restore Deficiency In Special Fund.

297I.10 SURCHARGE ON PREMIUMS TO RESTORE DEFICIENCY IN SPECIAL FUND. Subdivision 1. Cities of the first class. (a) The commissioner shall order and direct a surcharge to be collected of two percent of the fire, lightning, and sprinkler leakage gross premiums, less return premiums, on all direct business received by any licensed foreign or domestic fire insurance company on property in a city of the first class, or by its agents for it, in cash or otherwise. (b) By July 31 and December 31 of each year, the commissioner shall pay to each city of the first class a payment for an amount equal to the total amount of the surcharge on the premiums collected within that city since the previous payment. (c) The treasurer of the city shall place the money received under this subdivision in a special account or fund to defray all or a portion of the employer contribution requirement of public employees police and fire plan coverage for city firefighters. Subd. 2.  [Repealed, 2002 c 392 art 1 s 9] Subd. 3. Appropriation. The amount necessary to make the payments required under this section is appropriated to the commissioner from the general fund. Subd. 4. Collection and administration. The commissioner shall administer the surcharge imposed by this section in the same manner as the taxes imposed by this chapter. History:  2000 c 394 art 1 s 3; 2005 c 151 art 2 s 16; 2009 c 101 art 2 s 109; 2013 c 111 art 5 s 46; 1Sp2017 c 1 art 14 s 14,15; 1Sp2019 c 10 art 3 s 40
MN Stat § 297I.11 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.11 — Automobile Theft Prevention Surcharge.

297I.11 AUTOMOBILE THEFT PREVENTION SURCHARGE. Subdivision 1. Surcharge. Each insurer engaged in the writing of policies of automobile insurance shall collect a surcharge, at the rate of 50 cents per vehicle for every six months of coverage, on each policy of automobile insurance providing comprehensive insurance coverage issued or renewed in this state. The surcharge may not be considered premium for any purpose, including the computation of premium tax or agents' commissions. The amount of the surcharge must be separately stated on either a billing or policy declaration sent to an insured. Insurers shall remit the revenue derived from this surcharge to the commissioner of revenue for purposes of the automobile theft prevention program described in section 65B.84. For purposes of this subdivision, "policy of automobile insurance" has the meaning given it in section 65B.14, covering only the following types of vehicles as defined in section 168.002: (1) a passenger automobile; (2) a pickup truck; (3) a van but not commuter vans as defined in section 168.126; or (4) a motorcycle, except that no vehicle with a gross vehicle weight in excess of 10,000 pounds is included within this definition. Subd. 2. Automobile theft prevention account. A special revenue account in the state treasury shall be credited with the proceeds of the surcharge imposed under subdivision 1. Of the revenue in the account, $1,300,000 each year must be transferred to the insurance fraud prevention account under section 45.0135, subdivision 6. Revenues in excess of $1,300,000 each year may be used only for the automobile theft prevention program described in section 65B.84. Subd. 3. Collection and administration. The commissioner shall collect and administer the surcharge imposed by this section in the same manner as the taxes imposed by this chapter. History:  2013 c 142 art 5 s 10; 2017 c 94 art 8 s 10
MN Stat § 297I.25 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.25 — Information Returns.

297I.25 INFORMATION RETURNS. 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] History:   2000 c 394 art 1 s 6
MN Stat § 297I.26 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.26 — Fire And Police Premium Reports.

297I.26 FIRE AND POLICE PREMIUM REPORTS. Subdivision 1. Filing reports. (a) Each company must file with the commissioner the reports defined in sections 477B.01, subdivision 8, and 477C.01, subdivision 4, signed by the authorized representative of the company, on or before March 1 annually. The fire and extended coverage portion of multiperil package premiums and all other combination premiums must be determined by applying percentages determined by the commissioner or by rating bureaus recognized by the commissioner. The commissioner shall prescribe the content, form, and manner of the reports. (b) The commissioner must notify each company that fails to timely file the report required under paragraph (a). The notice must demand that the company file the report within 30 days. Where good cause exists, the commissioner may extend the period for filing the report as long as a request for extension is filed by the company before the expiration of the 30-day period. Subd. 2. Penalties. (a) A company that fails to file the report on or before the due date in subdivision 1 is liable for a penalty equal to $25 for each seven days, or fraction thereof, that the report is delinquent, but not to exceed $200. (b) Any person whose duty it is to file the report and who fails or refuses to file within 30 days after the postmark of the notice in subdivision 1 must be fined an amount of no more than $1,000. (c) Any company that knowingly makes and files an inaccurate or false report is liable for a fine in an amount not less than $25 nor more than $1,000, as determined by the commissioner, and the commissioner of commerce may revoke the company's certificate of authority. History:   1Sp2019 c 6 art 21 s 1
MN Stat § 297I.30 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.30 — Due Dates For Filing Returns.

297I.30 DUE DATES FOR FILING RETURNS. Subdivision 1. General rule. On or before March 1, every taxpayer subject to taxation under section 297I.05, subdivisions 1 to 5; 7, paragraph (b); 12; and 14, shall file an annual return for the preceding calendar year in the form prescribed by the commissioner. Subd. 2. Surplus lines brokers. On or before February 15 and August 15 of each year, every surplus lines broker subject to taxation under section 297I.05, subdivision 7, paragraph (a), shall file a return with the commissioner for the preceding six-month period ending December 31, or June 30, in the form prescribed by the commissioner. Subd. 3.  [Repealed, 1Sp2001 c 5 art 13 s 15] Subd. 4.  [Repealed, 2010 c 389 art 6 s 20] Subd. 5.  [Repealed, 2010 c 389 art 6 s 20] Subd. 6.  [Repealed, 2010 c 389 art 6 s 20] Subd. 7. Surcharge. (a) By June 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the seven-month period ending May 31 in the form prescribed by the commissioner. (b) By November 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1, shall file a return for the five-month period ending October 31 in the form prescribed by the commissioner. Subd. 8. Fire insurance surcharge. On or before May 15, August 15, November 15, and February 15 of each year, every insurer required to pay the surcharge under section 297I.06, subdivisions 1 and 2, shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner. Subd. 9. Extensions for filing returns. When, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing returns for not more than six months. Subd. 10. Automobile theft prevention surcharge. On or before May 1, August 1, November 1, and February 1 of each year, every insurer required to pay the surcharge under section 297I.11 shall file a return with the commissioner for the preceding three-month period ending March 31, June 30, September 30, and December 31, in the form prescribed by the commissioner. Subd. 11. Format. The commissioner shall prescribe the content, format, and manner of returns or other documents pursuant to section 270C.30. History:  2000 c 394 art 1 s 7; 2002 c 379 art 1 s 71,72; 2006 c 217 s 2; 2009 c 88 art 9 s 13; 2010 c 389 art 6 s 11-14; 1Sp2011 c 7 art 8 s 12,13; 2013 c 142 art 5 s 11; 2013 c 143 art 16 s 9,10; 1Sp2017 c 1 art 16 s 44; art 21 s 9
MN Stat § 297I.35 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.35 — Payment Of Tax.

297I.35 PAYMENT OF TAX. 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. History:  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
MN Stat § 297I.40 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.40 — Estimated Tax.

297I.40 ESTIMATED TAX. Subdivision 1. Requirement to pay. On or before March 15, June 15, September 15, and December 15 of the current year, every taxpayer subject to tax under section 297I.05, subdivisions 1 to 5, and 12, paragraph (a), clauses (1) to (4), and 14, must pay to the commissioner an installment equal to one-fourth of the insurer's total estimated tax for the current year. Subd. 2. Amount of required installment. The amount of any required installment is one-fourth of the lesser of (1) 80 percent of the tax imposed for the current year, or (2) 100 percent of the tax paid for the previous year. Subd. 3. No addition to tax where tax is small. No addition to tax is imposed if the total tax for the current tax year is $500 or less. Subd. 4. Addition to tax. (a) In case of any underpayment of installments by an insurer, there is added to, and collected as part of, the tax for the taxable year an amount determined at the rate specified in section 270C.40 upon the amount of underpayment. (b) The amount of the underpayment is the excess of: (1) the amount of the installment; over (2) the amount, if any, of the installment paid on or before the last date prescribed for payment. (c) The period of the underpayment runs from the date the installment was required to be paid to the earlier of: (1) March 1 of the year following the close of the taxable year; or (2) with respect to any portion of the underpayment, the date on which that portion is paid. For purposes of this clause, a payment of estimated tax on any installment date is considered a payment of any previous underpayment only to the extent the payment exceeds the amount of the installment required to be made on that date. Subd. 5. Definition of tax. The term "tax" as used in this section means the tax imposed by section 297I.05, subdivisions 1 to 5, 11, and 12, paragraphs (a), clauses (1) to (4), (b), and (d), and 14, less any offset in section 297I.20. Subd. 6. Failure to pay estimated tax. When an insurer does not make any payments, the period of the underpayment runs from the three installment dates set forth in subdivision 1 to whichever of the periods in subdivision 4, paragraph (c), is the earlier. Subd. 7. March estimated payment. A taxpayer who claims a refund of an overpayment on an original return may elect to have all or any portion of the overpayment applied as a credit to the March 15 estimated tax payment for the year following the year of the return. The credit is considered applied on March 15. Notwithstanding section 297I.80, the amount credited does not bear interest. History:  2000 c 394 art 1 s 9; 1Sp2001 c 5 art 13 s 10-12; 2005 c 151 art 2 s 17; 2008 c 154 art 14 s 13; 2010 c 389 art 6 s 16,17
MN Stat § 297I.65 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.65 — Limitations Of Time For Assessment Of Tax.

297I.65 LIMITATIONS OF TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided, the amount of taxes or surcharges assessable must be assessed within 3-1/2 years after the date the return is filed. Subd. 2. Filing date. For purposes of this section, a return filed before the last day prescribed by law for filing the return is considered to be filed on the last day. Subd. 3. False or fraudulent return. Notwithstanding the limitation under subdivision 1, the tax or surcharge may be assessed at any time if a false or fraudulent return is filed or when a taxpayer fails to file a return. Subd. 4. Omission in excess of 25 percent. Additional taxes or surcharges may be assessed within 6-1/2 years after the due date of the return or the date the return was filed, whichever is later, if the taxpayer omits from a gross premiums tax or surcharge return an amount of tax in excess of 25 percent of the tax or surcharge reported in the return. History:  2000 c 394 art 1 s 14; 2010 c 389 art 6 s 18
MN Stat § 297I.70 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.70 — Limitation On Claims For Refund.

297I.70 LIMITATION ON CLAIMS FOR REFUND. Except as provided in section 297I.75, a claim for refund of an overpayment must be filed within 3-1/2 years from the date prescribed for filing the return, or one year from the date of an order assessing tax or surcharge, or one year from the date of a return filed by the commissioner, upon payment in full of the tax, surcharge, penalties, and interest shown on the order or return made by the commissioner, whichever period expires later. Claims for refund filed after the 3-1/2-year period but within the one-year period are limited to the amount of tax, surcharge, penalties, and interest on the order or return made by the commissioner and to issues determined by the order or return made by the commissioner. History:   2000 c 394 art 1 s 15
MN Stat § 297I.75 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.75 — Consent To Extend Time.

297I.75 CONSENT TO EXTEND TIME. If before the expiration of the time prescribed in sections 297I.65 and 297I.70 for the assessment of tax or surcharge or the filing of a claim for refund, the commissioner and the taxpayer have consented in writing to the assessment or filing of a claim for refund after that time, the tax or surcharge may be assessed at any time before the expiration of the agreed-upon period and a claim for refund may be paid at any time before the expiration of the agreed-upon period plus six months. The period may be extended by later agreements in writing before the expiration of the period previously agreed upon. History:   2000 c 394 art 1 s 16
MN Stat § 297I.80 (2021)
2021 Minnesota Statutes|Chapters 296 - 299 — Excise And Sales Taxes|Chapter 297I — Insurance Taxes|Section 297I.80 — Interest.

297I.80 INTEREST. Subdivision 1. Payable to commissioner. (a) When interest is required under this section, interest is computed at the rate specified in section 270C.40. (b) If a tax or surcharge is not paid within the time named by law for payment, the unpaid tax or surcharge bears interest from the date the tax or surcharge should have been paid until the date the tax or surcharge is paid. (c) Whenever a taxpayer is liable for additional tax or surcharge because of a redetermination by the commissioner or other reason, the additional tax or surcharge bears interest from the time the tax or surcharge should have been paid until the date the tax or surcharge is paid. (d) A penalty bears interest from the date provided in section 270C.40, subdivision 3, to the date of payment of the penalty. Subd. 2. On overpayments. (a) When interest is required under this section, interest is computed at the rate specified in section 270C.405. (b) Interest on an overpayment is computed from the date of the payment of the tax or surcharge until the date the refund is made. For purposes of this subdivision, any payment made before the last day prescribed by law to make the payment, including any estimated tax payments, is considered paid on the last day prescribed by law for the payment. A return filed before the due date is considered as filed on the due date. History:  2000 c 394 art 1 s 17; 2005 c 151 art 2 s 17; 2013 c 143 art 18 s 24