MINNESOTA Department of Revenue

Transcription

1 MINNESOTA Department of Revenue Insurance Premiums Taxes Department Recodification Bill February 4, 2000 Department of Revenue Analysis of S.F Revenue Gain or (Loss) F.Y F.Y Biennium F.Y F.Y Biennium (000 s) General Fund No impact No Impact EXPLANATION OF THE BILL A section-by-section summary is attached. Source: Minnesota Department of Revenue Tax Research Division sf doc/cc

2 SUMMARY MINNESOTA Department of Revenue Appeals, Legal Services & Criminal Investigation Division (651) Mail Station North Robert Street St. Paul, MN Recodification Bill 2000 Department of Revenue Insurance Taxes New Chapter 297I (HFxxxx/SFxxxx) Contents Of Packet Summary of New Chapter 297I... 2 List of Taxes, Fees and Surcharges... 3 Substantive Changes...5 Section by Section Summary... 8

3 Cross Reference Tables New to Old Old to New Summary It is the intent of the Department of Revenue to recodify the existing insurance tax provisions into a new chapter, Chapter 297I. Its three primary objectives are to: 1. Bring together the insurance tax provisions currently scattered throughout at least 15 chapters of Minnesota Statutes so that taxpayers can more easily locate the laws affecting their insurance tax obligations. 2. Make the administrative provisions for all of the insurance taxes as uniform as practicable, and, where possible, make them consistent with the provisions governing other taxes administered by the Department of Revenue. For the three main taxes, the gross premiums tax under Minn. Stat. 60A.15, the surplus lines tax under Minn. Stat. 60A A.199 and the fire marshal tax under Minn. Stat. 299F.21 through 299F.26, this means that minor differences in their administrative provisions will be changed to achieve uniformity, unless there are valid reasons for the differences. For the other taxes, fees, and surcharges this will mean that they will, for the first time, clearly become subject to administrative provisions. 3. Improve the readability of the insurance tax laws by updating language and removing obsolete provisions. The result should be a single chapter of Minnesota law that clearly and concisely defines the rights and obligations of all taxpayers required to pay insurance taxes in Minnesota. Although much of the language for the new chapter is taken directly from existing provisions, the order of the sections in the chapter, and many of the provisions, are taken directly from Chapter 289A, the Tax Administration and Compliance chapter, which applies to the major tax types administered by the Department Income and Franchise Taxes, Property Tax Refunds, Sales and Use Tax. Chapter 289A was used as the model for previous department-sponsored recodifications of liquor, cigarette and tobacco, gambling, and motor fuels taxes. In using Chapter 289A as a model, the department strives for consistency among tax types, in the hope that this will make it easier for taxpayers to understand how to comply with the tax laws. Several substantive changes involving the administration of insurance taxes have been made in this recodification. None makes any changes in the rate of taxation, nor do they expand the tax 2

4 base or create any new exemptions from tax. Most of them are intended to make the insurance tax provisions consistent with each other and with other taxes administered by the department. Taxes, Fees and Surcharges Covered Under Chapter 297I Primary Taxes Covered By The Recodification. These taxes are the primary taxes in two regards. First, they cover most taxpayers. Second, the provisions are relatively complete in the sense that they contain administrative provisions necessary to administer a tax. Gross premiums tax imposed under Minn. Stat. 60A.15. The general insurance premiums tax imposed on net premiums of insurance companies. Usually imposed at a 2% rate, but does contain provisions for lower rates. Surplus lines tax imposed under Minn. Stat. 60A.198 and 60A.199. The 3% tax imposed on the net premiums of surplus lines agents. Fire marshal tax imposed under Minn. Stat. 299F.21 through 299F.26. The ½% tax imposed on fire insurance premiums. Other Taxes, Fees And Surcharges Covered By The Recodification. These taxes generally apply to a limited number of taxpayers. Furthermore, these provisions generally have few if any administrative provisions. Automobile self-insurer equivalent tax under Minn. Stat. 60A.152. A $15 to $25 per vehicle tax imposed on persons who self-insure their automobiles. Tax on persons procuring insurance from unlicensed foreign companies under Minn. Stat. 60A.19, subd. 8. A 2% tax imposed on persons licensed to procure insurance from an unlicensed foreign company. Tax on insureds purchasing from an ineligible foreign company under Minn. Stat. 60A.209. A 2% tax on insureds purchasing from an ineligible foreign company under Minn. Stat. 60A.209. Tax on premiums paid by purchasing groups under Minn. Stat. 60E.095. A 2% tax is imposed on premiums paid by purchasing groups. Annual license fee paid by a reciprocal or interinsurance exchange under Minn. Stat. 3

5 71A.04. A 2% fee paid by attorneys in fact of reciprocals or interinsurance exchanges. Joint self-insurance plan operating under Chapter 60F. A fee of 2% of claims paid by joint self-insurance plans covering property and/or casualty or automobile liability. Joint self-insurance plan operating under Chapter 62H and Minnesota Rules, part A fee of 2% of claims paid by joint self-insurance plans covering employee health, dental, and short-term disability benefits. Surcharge under Minn. Stat A 2% surcharge on fire, lightning, and sprinkler leakage gross premiums, less return premiums on property in a city of the first class. Surcharge under Minn. Stat An intermittent 2% surcharge on fire, lightning, and sprinkler leakage gross premiums, less return premiums on property in a city of the second class. Other Provisions Imposing Insurance Taxes. The language used to impose tax on the following entities appears to provide that all of the administrative provisions of Minn. Stat. 60A.15 apply to them. To that extent it is not clear that these provisions actually impose any tax or if, instead, they merely clarify that the entity is in fact subject to the tax under Minn. Stat. 60A.15. State fund mutual insurance company under Minn. Stat. 176A.08. Nonprofit health service plan corporations under Minn. Stat. 62C.01. Reinsurance associations under Minn. Stat Assigned risk policies and contracts under Minn. Stat Accountable provider networks under Minn. Stat. 62T.10. Premiums paid by risk retention groups under Minn. Stat. 60E.04, subd. 4. Exemptions From The Tax. The various exemptions from tax are found throughout Minnesota Statutes. Most apply to one entity. Minnesota Employees Insurance Program under Minn. Stat. 43A.317, subd. 8 (c). Public Employees Insurance Program under Minn. Stat. 43A.316, subd. 9. Premiums paid to health carriers by the state under Minn. Stat. 43A.23, subd. 1. Minnesota Insurance Guaranty Association under Minn. Stat. 60C.17 Minnesota Life and Health Guaranty Association under Minn. Stat. 61B.30. 4

6 Minnesota Comprehensive Health Association under Minn. Stat. 62E.10, subd. 1. Writing carrier for the comprehensive health insurance plan under Minn. Stat. 62E.13, subd. 10. Health Coverage Reinsurance Association under Minn. Stat. 62L.13, subd. 3. Fraternal organizations under Minn. Stat. 64B.24. 5

7 Substantive Changes Definition of Gross Premiums. (Art. 1, sec. 1, page 2). Provides a definition of gross premiums that conforms to industry standards and long standing practices of taxpayers and the Department of Revenue. Current law contains no definition of gross premiums. Imposition of Tax. (Art. 1, sec. 2, pages 2-6). 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. Tax on Farmers Mutual and Mutual Property and Casualty Companies. (Art. 1, sec. 2, pages 3 and 4). Imposition of 2% tax on life insurance found in current law is removed because farmers mutual companies and mutual property and casualty companies cannot sell life insurance under Minn. Stat. 60A.07. Automobile Risk Self-Insured Premium Tax Equivalent. (Art. 1, sec. 2, pages 6 and 7). Clarifies that the tax is imposed on a calendar year basis. Risk Retention Groups. (Art. 1, sec. 2, page 10). The imposition on risk retention groups is recharacterized as a tax rather than a fee. Joint Self-Insurance Plans Established Under Chapters 60F and 62H. (Art. 1, sec. 2, pages 10 and 11). The imposition on these plans is recharacterized as a tax rather than a fee. Authority to administer the tax on plans established under Chapter 60F is given to the Commissioner of Revenue. (Current law is silent). Gross Premiums Less Return Premiums. (Art. 1, sec, 2, pages 8 and 10). Taxes imposed on persons purchasing insurance from an ineligible company and on attorneys-in-fact of reciprocals and interinsurance exchanges are based on gross premiums less return premiums. Current law imposes the tax solely on gross premiums. Filing of Returns. (Art. 1, sec. 7, pages 16, 17 and 18). Attorneys-in-fact of reciprocals or interinsurance exchanges (March 1 st ), automobile self-insurers (July 1 st ) and persons, firms or corporations licensed to procure insurance from an unlicensed foreign company (30 days after expiration of license), and companies required to pay the surcharges (March 31 st, June 30 th and November 30 th in cities of the first class, February 15 th and August 15 th in cities of the second class) are required to file a return with the Commissioner of Revenue. 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. 6

8 Orders of Assessment. (Art. 1, sec. 11, pages 20 and 21). The following changes are made to the commissioner s authority to issue an order of assessment: The commissioner is given the power to issue an order of assessment as well as a commissioner filed return if a taxpayer fails to file a return. Notice of assessment must contain appeal rights consistent with the new administrative appeals granted in this chapter. The commissioner is prohibited from taking collection action or imposing penalties while taxpayers are exercising their appeal rights. The commissioner is authorized to issue an order of assessment to collect erroneous refunds. These changes are consistent with commissioner authority to administer most other taxes. Additionally, the authority to have the Commissioner of Commerce examine returns of surplus lines taxpayers is repealed. Examination of Records. (Art. 1, sec. 12, pages 22, 23 and 24). The Commissioner of Revenue s general authority under Minn. Stat , to examine records of taxpayer and third parties, including the use of subpoenas, is clarified. Additionally, the commissioner is given the authority to issue subpoenas on behalf of a taxpayer, and to charge taxpayers for cost of production of third party information where the taxpayer has requested the subpoena or where the taxpayer has refused to provide the records to the commissioner. Refunds. (Art. 1, sec. 13, pages 24, 25 and 26). The commissioner is not required to pay refunds of surplus lines tax of less than $1. The current threshold is $10. Additionally, taxpayers who have had a refund claim denied are allowed the additional remedy of filing an administrative appeal. Statute of Limitations to Assess Tax. (Art. 1, sec. 14, page 26). Absent fraud or failure to file a return, a 3½ year statute of limitations on assessment of additional tax is established. Current law contains no limitation. Extensions. (Art. 1, sec. 15, page 27). Allows the commissioner to extend the period for assessment of additional tax, which becomes necessary as a result of the new statute of limitations to assess tax. Current law allows extensions to be further extended for an additional six month period. New law will permit unlimited additional extensions to file a claim for refund or assess additional tax. 7

9 Interest. (Art. 1, sec. 17, page 27). The interest charged on the late payment of tax by an attorneyin-fact of reciprocals and interinsurance exchanges or late payment of the surcharges is changed from 1% per month to the rate established in Minn. Stat Civil Penalties. (Art. 1, sec. 18, pages 28 and 29). Late filing penalty (5%), late payment penalty (5% per month, maximum 15%), evasion penalty (50%) and negligence penalty (10%) are made applicable to all taxes and surcharges covered by Chapter 297I. These are the identical penalties that apply to sales and withholding taxes and other taxes administered by the commissioner. The following civil penalties are repealed: Repeat violator penalty. 10% late payment penalty imposed on late payment of the surcharge covering cities of the first class and on late payment of tax by attorneys-in-fact of reciprocals or interinsurance contract exchanges. $10 to $25 per vehicle penalty for late payment by automobile self-insurers. Late payment penalty in the form of a civil fine of up to $3,000 on persons procuring insurance from an ineligible company. 3% late payment penalty imposed on late payment of the surcharge covering cities of the second class. Criminal Penalties. (Art. 1, sec. 19, pages 29 and 30). Criminal penalties for knowingly failing to file or pay, willfully failing to file or pay, filing, or assisting in the filing of a false or fraudulent return are made applicable to all taxes and surcharges covered under Chapter 297I. Additionally, under current law, there is a criminal penalty in Minn. Stat. 60A.15, for making taxable sales after revocation of a sales tax permit. This is an obvious error arising from the creation of Chapter 289A. The current provision cites Minn. Stat. 289A.63, subds. 1 and 3. The correct citation should be subdivisions 1 and 2. Subdivision 2 is a felony for knowingly filing or assisting in the filing of a false or fraudulent return. Administrative Appeal Rights. (Art. 1, sec. 20, pages 30, 31 and 32). Administrative appeal rights similar to those granted in Chapter 289A are established and codified. While current law is silent concerning administrative appeal rights for insurance taxes, the department has established an informal appeal process similar to the process codified here. In order to provide taxpayers a speedy, inexpensive and informal process for challenging an action of the Commissioner of Revenue, administrative appeals are not subject to the contested case procedures of Chapter 14. Repeal of Bonding Requirements. (Art. 2, sec. 5 and 6, pages 37, 38 and 39). The requirement that surplus lines licensees and persons licensed to acquire insurance from companies not authorized to do business in Minnesota post bond with the Commissioner of Commerce for the benefit of the Commissioner of Revenue is repealed. 8

10 Repeal of $2 Annual Fee. (Art. 2, sec. 19, page 44). The $2 annual fee imposed on attorneys-infact of reciprocals or interinsurance contract exchanges under Minn. Stat. 71A.04, is repealed. 9

11 Section by Section Summary Article 1 Insurance Tax Recodification Section 1. Definitions. Provides an alphabetical order list of definitions of terms used in Chapter 297I. Creates new definition for gross premiums consistent with current practice. Effective July 1, Section 2. Imposition of Tax. Clarifies and consolidates the imposition of insurance premiums taxes currently scattered throughout several chapters of Minnesota Statutes. Also recodifies an appropriation to make payments to municipal or fire department relief associations for certain taxes attributable to fire, lightning or sprinkler leakage coverage. Effective for tax years beginning on or after January 1, 2001 or for insurance purchased pursuant to licenses issued on or after January 1, Section 3. Surcharge on Premiums to Restore Deficiency in Special Fund. Recodifies surcharge on premiums paid on fire, lightning, and sprinkler leakage coverage on risks located in a city of the first class previously codified in Chapter 69. Recodifies a similar, but intermittent, surcharge on risks located in a city of the second class previously codified in Minn. Stat Also recodifies appropriation to the Commissioner of Finance to make payments to relief associations. Effective January 1, Section 4. Exemptions from Tax. Consolidates the exemptions from tax which were previously found in seven separate chapters of Minnesota Statutes. Effective January 1, Section 5. Guaranty Association Assessment Offset. Recodifies the offset against premiums tax for companies required to pay the guarantee association assessment imposed under Minn. Stat. 60C.01 to 60C.22, or Minn. Stat. 1992, 61B.01 to 61B.16 or 61B.18 to 61B.32. Effective for tax years beginning on or after January 1, Section 6. Information Returns. Recodifies information reporting requirements of licensed brokers or agents of risk retention groups and insurers required to file the firetown and police premium reports. Effective for returns due for tax years beginning on or after January 1, Section 7. Due Dates for Filing Returns. Consolidates and clarifies the due dates for insurance tax and surcharge returns. Effective for returns due for periods beginning on or after January 1,

12 Section 8. Payment of Tax. Consolidates and clarifies the due date for the payment of insurance taxes and surcharges. Also recodifies the requirement to make payment by electronic funds transfer when the aggregate tax and surcharge is greater than $120,000 or when the taxpayer is required to make payment of other taxes through electronic funds transfer. Effective for payments due for periods beginning or after January 1, Section 9. Estimated Tax. Consolidates and clarifies estimated tax requirements. Establishes due dates, payment requirements, and additional charge for failure to make required payments. Effective for payments required to be made on or after January 1, Section 10. Assessments. Authorizes the Commissioner of Revenue to examine returns and make determinations, corrections and assessments. Allows the commissioner to file returns for taxpayers who have failed to file. Effective for assessments made after July 1, Section 11. Order of Assessment. Establishes procedures for the Commissioner of Revenue to issue orders assessing tax or surcharge. Also authorizes the commissioner to issue an order of assessment to collect erroneous refunds. Creates prima facie validity of commissioner orders. Prohibits collection action and the imposition of additional penalties while taxpayer is exercising appeal rights. Effective for assessments made after July 1, Section 12. Examinations, Audits and Collections. Establishes procedures for the Commissioner of Revenue to examine returns. Establishes procedures for use of subpoenas to compel testimony or to produce records in the custody of the taxpayer or third parties. Establishes procedures for the use of subpoenas when the identity of the taxpayer is unknown. Allows a taxpayer to request the commissioner to issue a subpoena on behalf of the taxpayer. Provides that disobedience of subpoenas is punishable in district court in the same manner as contempt of court. Provides procedures to reimburse third party recordkeepers for the cost of producing records. Effective for audits, examinations and investigations commenced after July 1, Section 13. Claims for Refund. Establishes procedures for taxpayers to file written claims for refund of overpayments. Establishes procedures for the Commissioner of Revenue to examine claims for refund and to notify the taxpayer of the result of the examination and make refunds where proper. Also authorizes the commissioner to make refunds of overpayments without requiring the taxpayer to file a claim whenever an examination reveals an overpayment. Authorizes the commissioner to not make refunds of less than $1. Appropriates money to the commissioner to pay refunds. Provides appeal rights for taxpayers who have had a claim for refund denied. Effective for claims for refund filed on or after July 1,

13 Section 14. Limitations of Time for Assessment of Tax. Imposes a 3½ year statute of limitations from the filing of a return for the assessment of tax. No statute of limitations applies if a return has not been filed or the return is fraudulent. Effective for assessments which have not been made as of the day following final enactment. The time period for making such assessments is the time period prescribed in the enacted section or one year after the day following final enactment, whichever is greater. Section 15. Limitation on Claims for Refund. Recodifies and clarifies the statute of limitations for filing a claim for refund as 3½ years from the date prescribed for filing the return, or 1 year from the date of an order assessing tax or surcharge, or 1 year from the date of a return filed by the Commissioner of Revenue. Effective for claims for refund which have not been filed as of the day following final enactment and for which the time period for filing the claim has not expired under the provisions in effect prior to the day following final enactment. The time period for filing such claims is the time period prescribed in the enacted sections, or one year after the day following final enactment, whichever is greater. Section 16. Consent to Extend Time. Authorizes the Commissioner of Revenue to enter into agreements with taxpayers that extend the period for a taxpayer to file a claim for refund and for the commissioner to make additional assessments. Effective July 1, Section 17. Interest. Provides a uniform rate of interest to be paid by the taxpayer on delinquent tax, surcharge and penalty, and by the commissioner on refunds of overpayments at the rate specified in Minn. Stat Effective for all amounts due on or after July 1, Section 18. Civil Penalties. Recodifies late filing penalty (5%), late payment penalty (5% per month, maximum 15%), evasion penalty (50%) and negligence penalty (10%) and makes them applicable to all taxes and surcharges covered by Chapter 297I. Also recodifies the penalty for failure to pay taxes through electronic funds transfer when required to do so. Effective for returns, taxes, surcharges or other payments due for tax years beginning on or after January 1, Section 19. Criminal Penalties. Makes existing gross misdemeanors for knowingly failing to file or pay applicable to all taxes and surcharges covered under Chapter 297I. Creates felonies for knowingly filing, or assisting in the filing of a false or fraudulent return and makes them applicable to all taxes and surcharges covered under Chapter 297I. Effective for crimes committed on or after January 1, Section 20. Administrative Appeals. Provides taxpayers the option to pursue an administrative appeal with the Department of Revenue prior to seeking judicial review of any order of assessment or denial of refund. The appeal rights are consistent with those already 12

14 applicable to most other taxes administered by the department. Creates an exemption from Chapter 14 contested case proceedings requirements. Effective for assessments made or refund claims or abatements denied on or after July 1, Section 21. Purpose. Explains the purpose and intent of the recodification. Section 22. Effective Dates. Article 2 Technical Changes Sections 1, 2, 3, 7, 9, 12, 13, 14, 15, 16, 18, 20, 22, 23, 24, 26 and 27. Change obsolete references to old law relating to gross premiums taxation and replace them with references to Chapter 297I. Section 4. Retaliatory Provisions. Amends Minn. Stat. 60A.19, subd. 6 by repealing the retaliatory tax provisions, which are recodified in Chapter 297I. Remainder of subdivision is unchanged. Section 5. Insurance from Unlicensed Foreign Companies. Amends Minn. Stat. 60A.19, subd. 8 to: Eliminate the requirement that persons, firms, or corporations desiring to obtain insurance upon any property, interests, or risks of any nature other than life insurance in Minnesota in companies not authorized to do business in Minnesota post bond to the Commissioner of Commerce as part of the license process. The bond is given for the benefit of the Department of Revenue and can be used to pay any unpaid insurance tax liability of the licensee. Delete language relating to the Commissioner of Revenue s authority to audit: that power is recodified in Chapter 297I. Delete language imposing tax and replace it with reference to Chapter 297I. 13

15 Section 6. Surplus Lines. Amends Minn. Stat. 60A.198, subd. 3 to: Eliminate the requirement that surplus lines agents post a financial security bond for the benefit of the Department of Revenue with the Commissioner of Commerce as part of the license process. Delete tax imposition and due date language and replace it with reference to Chapter 297I. Delete language related to imposition of late payment penalty: the penalty is recodified in Chapter 297I. Section 8. Insureds who Procure Insurance from an Ineligible Insurer. Amends Minn. Stat. 60A.209, subd. 3 to delete tax imposition, due dates, and filing requirement language for insureds who procure insurance from an ineligible insurer and replace it with a reference to requirements under Chapter 297I. Section 10. Risk Retention Groups. Amends Minn. Stat. 60E.04, subd. 4 to delete tax imposition language for risk retention groups and replace it with a reference to requirements under Chapter 297I. Section 11. Purchasing Groups. Amends Minn. Stat. 60E.095, to delete redundant language and also delete tax imposition language for purchasing groups and replace it with a reference to requirements under Chapter 297I. Section 17. Accountable Provider Networks. Amends Minn. Stat. 62T.10, to delete tax imposition and estimated tax language for accountable provider networks and replaces it with reference to Chapter 297I. Section 19. Attorney-in-Fact of Reciprocals and Interinsurance Exchanges. Amends Minn. Stat. 71A.04, subd. 1 to: Delete fee imposition language and replace it with a reference to Chapter 297I. Repeal the $2 annual filing fee for attorneys-in-fact of reciprocals and interinsurance exchanges. 14

16 Section 21. Reinsurance Association. Amends Minn. Stat , subd. 1a to change the order of words to improve readability and to delete tax imposition language for the reinsurance association and replace it with reference to Chapter 297I. Section 25. Credit Against Franchise Tax. Amends Minn. Stat , subd. 6 to remove unnecessary language and renumber existing language to improve readability. Section 28. Repealer. The following provisions are repealed and not replaced: Minn. Stat. 60A.15, subd. 1(h). The transition period that this subdivision addresses is over. Minn. Stat. 60A.15, subd. 5. The term municipality is not used in Minn. Stat. 60A.15 and not needed in Chapter 297I. Minn. Stat. 60A.15, subd. 9e. The repeat penalty is not an appropriate penalty for an annual return. Minn. Stat. 60A.15, subd. 10. Commissioner of Revenue collection powers are found in Chapter 270. Minn. Stat. 60A.15, subd. 11. Minn. Stat. 480A.06, subd.1. covers court of appeals jurisdiction. Minn. Stat. 60A.15, subd. 13. This provision is obsolete. Minn. Stat. 60A.152, subd. 4. Neither the Department of Commerce nor the Department of Revenue have any desire to promulgate rules for automobile self-insurers. Minn. Stat. 60A.199, subd. 6a. The repeat penalty is not an appropriate penalty for an annual return. Minn. Stat. 60A.199, subd. 7. Commissioner of Revenue collection powers are found in Chapter 270. Minn. Stat Unnecessary statement of legislative intent. Minn. Stat. 299F.23, subd. 5. The repeat penalty is not an appropriate penalty for an annual return. Minn. Stat. 299F.24. Commissioner of Revenue collection powers are found in Chapter 270. Minn. Stat. 299F.25. Minn. Stat. 480A.06, subd.1. covers court of appeals jurisdiction. 15

17 The other provisions in the repealer are recodified, in whole or in part, elsewhere in this recodification. Prior provisions are repealed on the effective date of the new provisions. The repealed provisions, however, continue to remain in effect until superseded by the analogous provision in the new law. Section 29. Effective Dates. 16

18 Cross Reference Table (New to Old) New Provision Old Provision 297I.01 subd. 1 New 297I.01 subd. 2 60A.02 subd. 1a 297I.01 subd. 3 New 297I.01 subd. 4 62N.02 subd. 4a 297I.01 subd. 5 60A.02 subd I.01 subd. 6 New 297I.01 subd. 7 60A.02 subd I.01 subd. 8 60A.02 subd I.01 subd. 9 New 297I.01 subd D.02 subd I.01 subd C.02 subd I.01 subd A.02 subd I.01 subd A.02 subd I.01 subd A.15 subd I.01 subd A.02 subd I.01 subd. 16 New 297I.05 subd. 1 60A.15 subd. 1 (a) and (b) 297I.05 subd. 2, 3 and 4 60A.15 subd. 1 (e) 17

19 297I.05 subd. 5 (a) through (e) 60A.15 subd. 1 (d) and (i) New Provision Old Provision 297I.05 subd. 5 (f) 60A.15 subd. 1 (j) 297I.05 subd. 5 (g) I.05 subd F.21 subd I.05 subd. 7 (a) 60A.198 subd. 3 (d) 60A.208 subd I.05 subd. 7 (b) 60A.198 subd I.05 subd. 8 60A I.05 subd. 9 (a) 60A.19 subd I.05 subd. 9 (b) through I.05 subd A.209 subd. 3, 4 and 5 297I.05 subd. 11 (a) through (c) and (e) 60A.19 subd I.05 subd. 11 (d) New 297I.05 subd. 12 (a)(1) 60E.04 subd I.05 subd. 12 (a)(2) 71A I.05 subd. 12 (a)(3) subd I.05 subd. 12 (a)(4) subd. 1a 297I.05 subd. 12 (a)(5) 62C.01 subd I.05 subd. 12 (a)(6) 60E I.05 subd. 12 (b) 176A.08 18

20 New Provision Old Provision 297I.05 subd. 12 (c) 60F I.05 subd. 12 (d) 62H.07 Rule subp I.05 subd. 12 (e) 62T I.05 subd F.21 subd I.10 subd. 1 (a) subd I.10 subd. 1 (b) I.10 subd. 1 (c) I.10 subd I.10 subd subd I.15 subd. 1 60A.15 subd. 1 (g) 297I.15 subd 2 43A.317 subd. 8 (c) 297I.15 subd 3 43A.316 subd I.15 subd. 4 43A.23 subd. 1, last sentence 297I.15 subd. 5 60C I.15 subd. 6 61B I.15 subd. 7 62E.10 subd I.15 subd. 8 62E.13 subd I.15 subd. 9 62L.13 subd I.15 subd B I.20 60A.15 subd I.25 subd. 1 60E.04 subd. 4 19

21 New Provision Old Provision 297I.25 subd I.30 subd. 1 60A.15 subd. 2a (b) 299F.21 subd. 2 (b) 71A.04 subd I.30 subd. 2 60A.198 subd. 3 60E I.30 subd. 3 60A.152 subd I.30 subd. 4 60A.19 subd I.30 subd. 5 New as relates to 297I.05 subd. 12(c) Rule as relates to 297I.05 subd. 12 (d) 297I.30 subd. 6 60A.209 subd I.30 subd. 7(a) subd I.30 subd. 7 (b) subd I.35 subd. 1 60A.15 subd. 2a 60A.152 subd. 2 60A.19 subd. 8 60A.198 subd. 3 (d) 60A.209 subd 3 60E subd. 1 71A.04 subd F.21 subd. 2 (c) subd. 1 Rule I.35 subd. 2 60A.15 subd. 1 (f) 299F.21 subd. 1a

22 New Provision Old Provision 297I.40 subd. 1 60A.15 subd. 1 (a) and (b) 60A.15 subd. 2a (a) 299F.21 subd F.21 subd. 2 (a) 62T I.40 subd. 2 and 3 60A.15 subd. 1 (c) 299F.21 subd I.40 subd. 4 60A.15 subd. 1a, 1b and 1c 299F.21 subd. 1b, 1c, and 1d 297I.40 subd. 5 60A.15 subd. 1d 299F.21 subd. 1e 297I.40 subd. 6 60A.15 subd. 1e 299F.21 subd. 1f 297I.40 subd. 7 60A.15 subd. 2a (c) 299F.21 subd. 2 (c) 297I.45 first two sentences 60A.15 subd. 8 60A.199 subd F.22 60A.19 subd. 8 60E.04 subd subd I.45 last sentence 60A.15 subd. 9 60A.199 subd F.23 subd I.50 subd. 1 (a) 60A.15 subd. 8 60A.199 subd F F.23 subd. 1 21

23 297I.50 subd. 1 (b) New New Provision Old Provision 297I.50 subd. 2 New 297I.50 subd. 3 60A.15 subd. 9 last sentence 60A.199 subd F.23 subd. 1 last sentence 297I.50 subd. 4 and 5 60A.15 subd. 8 60A.199 subd F I.55 subd. 1 60A.15 subd. 8 60A.199 subd F I.55 subd (7) 297I.55 subd (7), (8) (9) and (17) 297I.55 subd (7), (9) and (17) 297I.55 subd (8) 297I.55 subd. 6 New 297I.55 subd (17) 297I.55 subd. 8 New 297I.60 subd. 1 (a), (b) and (c) 60A.15 subd. 12 (1) 60A.199 subd F.26 subd I.60 subd. 1 (d) 60A.15 subd. 12 (4) 60A.199 subd F.26 subd I.60 subd. 1 (e) 60A.15 subd. 8 60A.199 subd. 2 22

24 299F.22 New Provision Old Provision 297I.60 subd. 1 (f) 60A.15 subd. 12 (4) 60A.199 subd F.26 subd I.60 subd. 1 (g) 60A.15 subd. 12 (1) 60A.199 subd F.26 subd I.60 subd. 2 60A.15 subd. 12 (2) 60A.199 subd F.26 subd I.65 New 297I.70 60A.15 subd. 12 (1) 60A.199 subd F.26 subd I.75 60A.15 subd. 12 (3) 60A.199 subd F.26 subd I.80 subd. 1 (a) E subd. 1 71A.04 subd subd I.80 subd. 1 (b) and (c) subd I.80 subd. 1 (d) subd A.55 subd I.80 subd. 2 (a) and first sentence of (b) 60A.15 subd. 12 (1) 60A.199 subd F.26 subd. 1 23

25 297I.80 subd. 2 (b) second and third sentence New New Provision Old Provision 297I.85 subd. 1 60A.15 subd. 9a 60A.199 subd F.23 subd. 2 60E I.85 subd. 2 60A.15 subd. 2a (d) 60A.198 subd. 3 (f) 299F.21 subd. 2 (d) 297I.85 subd. 3 60A.15 subd. 9b 60A.199 subd F.23 subd 3 297I.85 subd. 4 60A.15 subd. 9c 60A.199 subd F.23 subd I.85 subd. 5 and 6 New 297I.85 subd I.90 subd. 1 60A.15 subd. 9d 297I.90 subd. 2 New. But see 1988 Minn. Stat. 60A.15 subd. 9d 297I.95 New 24

26 Cross Reference Table (Old to New) Old Provision New Provision 43A.23 subd I.15 subd. 4 43A.316 subd I.15 subd. 3 43A.317 subd. 8 (c) 297I.15 subd. 2 60A.15 subd. 1 (a) and (b) 297I.05 subd I.40 subd. 1 60A.15 subd. 1 (c) 297I.40 subd. 2 and 3 60A.15 subd. 1 (d) 297I.05 subd. 5 (a) through (e) 60A.15 subd. 1 (e) 297I.05 subd. 2, 3 and 4 60A.15 subd. 1 (f) 297I.35 subd. 2 60A.15 subd. 1 (g) 297I.15 subd. 1 60A.15 subd. 1 (h) None 60A.15 subd. 1 (i) 297I.05 subd. 5 (a) through (e) 60A.15 subd. 1 (j) 297I.05 subd. 5 (f) 60A.15 subd. 1a, 1b and 1c 297I.40 subd. 4 60A.15 subd. 1d 297I.40 subd. 5 60A.15 subd, 1e 297I.40 subd. 6 60A.15 subd. 2a (a) 297I.40 subd. 1 60A.15 subd. 2a (b) 297I.30 subd. 1 60A.15 subd. 2a (c) first clause 297I.35 subd. 1 25

27 Old Provision New Provision 60A.15 subd. 2a (c) second clause 297I.40 subd. 7 60A.15 subd. 2a (d) 297I.85 subd. 2 60A.15 subd I.01 subd A.15 subd. 5 None 60A.15 subd. 8 first paragraph, first sentence 297I I.55 subd. 1 60A.15 subd. 8 first paragraph, second, 297I.45 third and fourth sentences 297I.50 subd. 1 (a) 60A.15 subd. 8 first paragraph, last sentence 297I.60 subd. 1 (e) 60A.15 subd. 8 second paragraph 297I.50 subd. 4 60A.15 subd. 8 third paragraph 297I.50 subd. 1 (a) and 5 60A.15 subd. 9 first three sentences 297I I.50 subd. 1 (a) 60A.15 subd. 9 last sentence 297I.50 subd. 3 60A.15 subd. 9a 297I.85 subd. 1 60A.15 subd. 9b 297I.85 subd. 3 60A.15 subd. 9c 297I.85 subd. 4 60A.15 subd. 9d 297I.90 subd. 1 60A.15 subd. 9e None 60A.15 subd. 10 None 60A.15 subd. 11 None 60A.15 subd. 12 (1) first paragraph 297I.60 subd. 1 (a), (b) and (c) 26

28 Old Provision New Provision 60A.15 subd. 12 (1) first paragraph, 297I.70 second sentence 60A.15 subd. 12 (1) second paragraph, 297I.60 subd. 1 (c) first sentence 60A.15 subd. 12 (1) second paragraph, 297I.80 subd. 2 second sentence 60A.15 subd. 12 (1) second paragraph, 297I.60 subd. 1 (g) last two sentences 60A.15 subd. 12 (2) 297I.60 subd. 2 60A.15 subd. 12 (3) 297I.75 60A.15 subd. 12 (4) first paragraph 297I.60 subd. 1 (d) 60A.15 subd. 12 (4) second paragraph 297I.60 subd. 1 (f) 60A.15 subd. 13 None 60A.15 subd I.20 60A I.05 subd. 8 60A.152 subd I.30 subd I.35 subd. 1 60A.19 subd I.05 subd A.19 subd. 8 first sentence 297I.05 subd. 9 (a) 297I.30 subd I.35 subd. 1 60A.19 subd. 8 second sentence 297I.45 60A.198 subd. 3 (c) None 27

29 Old Provision New Provision 60A.198 subd. 3 (d) 297I.05 subd. 7 (a) 297I.30 subd I.35 subd. 1 60A.198 subd. 3 (f) 297I.85 subd. 2 60A.198 subd I.05 subd. 7 (b) 60A.199 subd. 2 first paragraph, 297I.45 first sentence 297I.55 subd. 1 60A.199 subd. 2 first paragraph, second, 297I.45 third and fourth sentences 297I.50 subd. 1 60A.199 subd. 2 first paragraph, last sentence 297I.60 subd. 1 (e) 60A.199 subd. 2 second paragraph 297I.50 subd. 4 60A.199 subd. 2 third paragraph 297I.50 subd. 1 (a) and 5 60A.199 subd. 2 fourth paragraph None 60A.199 subd. 3 first three sentences 297I I.50 subd. 1 (a) 60A.199 subd. 3, last sentence 297I.50 subd. 3 60A.199 subd I.85 subd. 1 60A.199 subd I.85 subd. 3 60A.199 subd I.85 subd. 4 60A.199 subd. 6a None 60A.199 subd. 7 None 60A.199 subd I.60 subd. 1 (a), (b) and (c) 60A.199 subd. 8, first paragraph 297I.70 second sentence 28

30 Old Provision New Provision 60A.199 subd. 8 second paragraph, 297I.80 subd. 2(a) and (b) second sentence 60A.199 subd. 8 second paragraph, 297I.60 subd. 1 (g) last two sentences 60A.199 subd I.60 subd. 2 60A.199 subd I.75 60A.199 subd. 11 first paragraph 297I.60 subd. 1 (d) 60A.199 subd. 11 second paragraph 297I.60 subd. 1 (f) 60A.209 subd I.30 subd I.35 subd. 1 60A.209 subd. 3, 4 and 5 297I.05 subd C I.15 subd. 5 60E.04 subd I.05 subd. 12 (a)(1) 297I.45 60E I.05 subd. 12 (a)(6) 297I.30 subd I.35 subd I.80 subd. 1 (a) 297I.85 60F I.05 subd. 12 (c) 61B I.15 subd. 6 62C.01 subd I.05 subd. 12 (a)(5) 62E.10 subd I.15 subd. 7 62E.13 subd I.15 subd. 8 29

31 Old Provision New Provision 62H I.05 subd. 12 (d) 62L.13 subd I.15 subd. 9 62T I.05 subd. 12 (e) 297I.40 subd. 1 64B I.15 subd subd. 1 and 2 297I.25 subd subd. 1 first sentence 297I.10 subd subd. 1 second sentence, 297I.30 subd. 7 first clause 297I.35 subd subd. 1, second sentence, penalty 297I subd. 1, sentence, interest 297I.80 subd subd I I.10 subd. 1 (b) and (c) I.10 subd. 1 (d) through I.05 subd. 9 (b) 71A.04 subd I.05 subd. 12 (a)(2) 297I.30 subd I.35 subd. 1 71A.04 subd I.80 subd. 1 (a) subd I.05 subd. 12 (a)(3) subd. 1a 297I.05 subd. 12 (a)(4) 176A I.05 subd. 12 (b) 299F.21 subd. 1 first sentence 297I.05 subd I.40 subd. 1 30

32 Old Provision New Provision 299F.21 subd. 1 second sentence 297I.05 subd F.21 subd. 1, last sentence 297I.40 subd. 2, and 3 299F.21 subd. 1a 297I.35 subd F.21 subd. 1b, 1c, and 1d 297I.40 subd F.21 subd. 1e 297I.40 subd F.21 subd. 1f 297I.40 subd F.21 subd. 2 (a) 297I.40 subd F.21 subd. 2 (b) 297I.30 subd F.21 subd. 2 (c) first clause 297I.35 subd F.21 subd. 2 (c) second clause 297I.40 subd F.21 subd. 2 (d) 297I.85 subd F.22 first paragraph, first sentence 297I I.55 subd F.22 first paragraph, second, 297I.45 third and fourth sentences 297I.50 subd. 1 (a) 299F.22 first paragraph, last sentence 297I.60 subd. 1 (e) 299F.22 second paragraph 297I.50 subd F.22 third paragraph 297I.50 subd. 1 (a) and 5 299F.23 subd. 1 first two sentences 297I I.50 subd F.23 subd. 1 last sentences 297I.50 subd F.23 subd I.85 subd. 1 31

33 Old Provision New Provision 299F.23 subd I.85 subd F.23 subd I.85 subd F.23 subd. 5 None 299F.24 None 299F.25 None 299F.26 subd I.60 subd. 1 (a), (b) and (c) 299F.26 subd. 1 first paragraph, 297I.70 second sentence 299F.26 subd. 1 second paragraph, 297I.80 subd. 2(a) and (b) second sentence 299F.26 subd. 1 second paragraph, 297I.60 subd. 1 (g) last sentence 299F.26 subd I.60 subd F.26 subd. 3 None 299F.26 subd I F.26 subd. 5 first paragraph 297I.60 subd. 1 (d) 299F.26 subd. 5 second paragraph 297I.60 subd. 1 (f) subd. 1, first three sentences 297I.10 subd. 2 (a) and (b) subd. 1, last sentence, due dates 297I I subd. 1, last sentence, interest 297I subd. 1, last sentence, penalty 297I.85 32

34 Old Provision New Provision subd I.10 subd. 2 (c) and (e) subd I.10 subd. 2 (d) Minnesota Rule subpart 6 297I.05 subd. 12 (d) 297I.30 subd I.35 subd. 1 33