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     69.59 Collection of percentage on premium; recovery. 


    If the insurance has been effected in any company not 
 authorized to do business in this state the commissioner of 
 revenue shall collect from the property owner such taxes as 
 would equal the taxes on the annual premium which authorized 
 insurance companies would have charged for insuring the 
 property.  If not paid upon demand, this percent may be 
 recovered in a civil action brought in the name of the state.  
 Penalties and interest as provided in section 289A.60 shall be 
 imposed.  


    HIST: (3750-36) Ex1934 c 56 s 2; 1937 c 258 s 2; 1984 c 592 s 
 70; 1986 c 444; 1990 c 480 art 1 s 46

Official Publication of the State of Minnesota
Revisor of Statutes