Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297I.30. Due dates for filing returns

Subdivision 1. General rule. On or before March 1, every taxpayer subject to taxation undersection 297I.05, subdivisions 1to 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 undersection 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 Repealed byLaws 2001, 1st Sp., c. 5, art. 13, § 15.

Subds. 4 to 6. Repealed byLaws 2010, c. 389, art. 6, § 20, eff. May 28, 2010.

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 undersection 297I.06, subdivisions 1and2, 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 undersection 297I.11shall 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 tosection 270C.30.