Section 295.57 — Collection And Enforcement; Refunds; Application Of Other Chapters; Access To Records; Interest On Overpayments.
295.57 COLLECTION AND ENFORCEMENT; REFUNDS; APPLICATION OF OTHER CHAPTERS; ACCESS TO RECORDS; INTEREST ON OVERPAYMENTS. Subdivision 1. Application of other chapters. Unless specifically provided otherwise by sections 295.50 to 295.59, the interest, criminal penalties, and refunds provisions in chapter 289A, the civil penalty provisions applicable to withholding and sales taxes under section 289A.60, and the […]
Section 295.58 — Deposit Of Revenues And Payment Of Refunds.
295.58 DEPOSIT OF REVENUES AND PAYMENT OF REFUNDS. The commissioner shall deposit all revenues, including penalties and interest, derived from the taxes imposed by sections 295.50 to 295.57 and from the insurance premiums tax imposed by section 297I.05, subdivision 5, on health maintenance organizations, community integrated service networks, and nonprofit health service plan corporations in […]
Section 295.50 — Definitions.
295.50 DEFINITIONS. Subdivision 1. Definitions. For purposes of sections 295.50 to 295.59, the following terms have the meanings given. Subd. 1a. Blood components. “Blood components” means the parts of the blood that are separated from blood by physical or mechanical means and are intended for transfusion. Blood components do not include blood derivatives. Subd. 2. […]