Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature
Office of the Revisor of Statutes

Office of the Revisor of Statutes


     71A.04 Taxes.  


    Subdivision 1.    Premium tax.  The attorney-in-fact, 
 in lieu of all taxes, state, county, and municipal, shall pay to 
 the state with the filing of each annual report on or before 
 March 1 as an annual license fee two percent of the gross 
 premiums or deposits for the preceding calendar year, deducting 
 all amounts returned to subscribers or credited to their 
 accounts; and the attorney shall pay a filing fee of $2.  


    Subd. 2.    Penalties.  If unpaid March 1, annually, a 
 penalty of ten percent shall accrue thereon and thereafter such 
 sum and penalty shall draw interest at the rate of one percent 
 per month until paid.  


    HIST: 1967 c 395 art 11 s 4; 1969 c 1148 s 20; 1986 c 444

Official Publication of the State of Minnesota
Revisor of Statutes