Key: (1) language to be deleted (2) new language
Laws of Minnesota 1984 CHAPTER 558-S.F.No. 1913 An act relating to state departments; providing statutory changes requested by commissioner of administration required by reorganization orders; amending Minnesota Statutes 1982, sections 60A.15, subdivisions 1, 2, 8, 9, 10, and by adding a subdivision; 69.021, subdivision 2; 69.031, subdivision 6; 116C.03, subdivision 4; 116J.64, subdivisions 5 and 7; and 161.20, subdivision 4; Minnesota Statutes 1983 Supplement, sections 60A.15, subdivision 12; 116C.03, subdivision 2; 116J.01, subdivision 3; 116J.42, subdivisions 4 and 9; 161.465; and 299A.04; Laws 1983, chapter 289, section 115, subdivision 2; proposing new law coded in Minnesota Statutes, chapter 116J; repealing Minnesota Statutes 1982, section 116C.04, subdivisions 5 and 6. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: ARTICLE 1 Section 1. Minnesota Statutes 1982, section 60A.15, subdivision 1, is amended to read: Subdivision 1. [DOMESTIC AND FOREIGN COMPANIES OTHER THAN TOWN AND FARMERS' MUTUAL AND DOMESTIC MUTUALS OTHER THAN LIFE.] On or before April 15, June 15, and December 15 of each year following December 31, 1971, every domestic and foreign company, except town and farmers' mutual insurance companies and domestic mutual insurance companies other than life, shall pay to the state treasurer through the commissioner ofinsurancerevenue installments equal to one-third of the insurer's total estimated tax for the current year based on a sum equal to two percent of the gross premiums less return premiums on all direct business received by it in this state, or by its agents for it, in cash or otherwise, during such year, excepting premiums written for marine insurance as specified in subdivision 6. If unpaid by such dates penalties of ten percent shall accrue thereon, and thereafter such sum and penalties shall draw interest at the rate of one percent per month until paid. Failure of a company to make payments of at least one-third of either (a) the total tax paid during the previous calendar year or (b) 80 percent of the actual tax for the current calendar year shall subject the company to the penalty and interest provided in this subdivision. Sec. 2. Minnesota Statutes 1982, section 60A.15, subdivision 2, is amended to read: Subd. 2. [DOMESTIC MUTUAL INSURANCE COMPANIES.] On or before April 15, June 15, September 15 and December 15 of each year following December 31, 1971, every domestic mutual insurance company including township and farmers' insurance companies shall pay to the state treasurer through the commissioner ofinsurancerevenue quarterly installments of the insurer's total estimated tax for the current year based on a sum equal to two percent of the gross direct fire, lightning, and sprinkler leakage premiums, less return premiums on all direct business, except auto and ocean marine fire business received by it, or by its agents for it, in cash or otherwise, on property located in this state, during such year. If unpaid by such dates penalties of ten percent shall accrue thereon, and thereafter such sum and penalties shall draw interest at the rate of one percent per month until paid. Failure of a company to make quarterly payments of at least one-fourth of either (a) the total tax paid during the previous calendar year or (b) 80 percent of the actual tax for the current calendar year shall subject the company to the penalty and interest provided in this subdivision. Sec. 3. Minnesota Statutes 1982, section 60A.15, subdivision 8, is amended to read: Subd. 8. [EXAMINATION OF RETURNS; ASSESSMENTS; REFUNDS.] The commissioner ofinsurancerevenue shall, as soon as practicable after a return required by this section is filed, examine the same and make any investigation or examination of the company's records and accounts that he may deem necessary for determining the correctness of the return. The tax computed by him on the basis of such examination and investigation shall be the tax to be paid by such company. If the tax found due shall be greater than the amount reported as due on the company's return, the commissioner shall assess a tax in the amount of such excess and the whole amount of such excess shall be paid to the state treasurer within 30 days after notice of the amount and demand for its payment shall have been mailed to the company by the commissioner. If the understatement of the tax on the return was false and fraudulent with intent to evade the tax, the installments of the tax shown by the company on its return which have not yet been paid shall be paid to the state treasurer within 30 days after notice of the amount thereof and demand for payment shall have been mailed to the company by the commissioner. If the amount of the tax found due by the commissioner shall be less than that reported as due on the company's return, the excess shall be refunded to the company in the manner provided by subdivision 12, (except that no demand therefor shall be necessary), if they have already paid the whole of such tax, or credited against any unpaid installment thereof; provided, that no refundment shall be made except as provided in subdivision 12, after the expiration of three and one-half years after the filing of the return. If the commissioner examines returns of a company for more than one year, he may issue one order covering the several years under consideration reflecting the aggregate refund or additional tax due. The notices and demands provided for by subdivisions 8 to 10, shall be in such form as the commissioner may determine (including a statement) and shall contain a brief explanation of the computation of the tax and shall be sent by mail to the company at the address given in its return, if any, and if no such address is given, then to the last known address. Sec. 4. Minnesota Statutes 1982, section 60A.15, subdivision 9, is amended to read: Subd. 9. [FAILURE TO FILE RETURN, FALSE OR FRAUDULENT RETURN FILED.] If any company required by this section to file any return shall fail to do so within the time prescribed or shall make, wilfully or otherwise, an incorrect, false, or fraudulent return, it shall, on the written demand of the commissioner ofinsurancerevenue, file such return, or corrected return, within 30 days after the mailing of such written demand and at the same time pay the whole tax, or additional tax, due on the basis thereof. If such company shall fail within that time to file such return, or corrected return, the commissioner shall make for it a return, or corrected return, from his own knowledge and from such information as he can obtain through testimony, or otherwise, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable year covered by such return) shall be paid within ten days after the commissioner has mailed to such company a written notice of the amount thereof and demand for its payment. Any such return or assessment made by the commissioner on account of the failure of the company to make a return, or a corrected return, shall be prima facie correct and valid, and the company shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto. Sec. 5. Minnesota Statutes 1982, section 60A.15, subdivision 10, is amended to read: Subd. 10. [COLLECTION OF TAX.] The tax required to be paid by this section may be collected in an ordinary action at law by the commissioner ofinsurancerevenue against the company. In any action commenced pursuant to this section, upon the filing of an affidavit of default, the clerk of the district court wherein the action was commenced shall enter judgment for the state for the amount demanded in the complaint together with costs and disbursements. Sec. 6. Minnesota Statutes 1983 Supplement, section 60A.15, subdivision 12, is amended to read: Subd. 12. [OVERPAYMENTS, CLAIMS FOR REFUND.] (1) [PROCEDURE, TIME LIMIT, APPROPRIATION.] A company who has paid, voluntarily or otherwise, or from whom there has been collected an amount of tax for any year in excess of the amount legally due for that year, may file with the commissioner ofinsurancerevenue a claim for a refund of the excess. Except as provided in subdivision 11, no claim shall be entertained unless filed within two years after the tax was paid or collected, or within 3-1/2 years from the filing of the return, whichever period is the longer. Upon the filing of a claim, the commissioner shall examine it and shall make and file written findings denying or allowing the claim in whole or in part. He shall mail a notice thereof to the company at the address stated upon the return. If the claim is allowed in whole or in part, the commissioner shall issue his certificate for the refundment of the excess paid by the company, with interest at the rate of two percent per annum computed from the date of the payment or collection of the tax until the date the refund is paid to the company. The commissioner of finance shall pay the refund out of the proceeds of the taxes imposed by this section, as other state moneys are expended. As much of the proceeds of the taxes as necessary are appropriated for that purpose. (2) [DENIAL OF CLAIM, COURT PROCEEDINGS.] If the claim is denied in whole or in part, the company may commence an action against the commissioner to recover any overpayments of taxes claimed to be refundable for which the commissioner has issued no certificate of refundment. The action may be brought in the district court of the district in the county of its principal place of business, or in the district court for Ramsey county. The action may be commenced six months after the claim is filed if the commissioner has not then taken final action on it. The action shall be commenced within 18 months after the notice of the order denying the claim. (3) [DENIAL OF CLAIM, APPEAL.] Either party to the action may appeal as in other civil cases. (4) [CONSENT TO EXTEND TIME.] If the commissioner and the company have, within the periods prescribed in clause (1), consented in writing to any extension of time for the assessment of the tax, the period within which a claim for refund may be filed, or a refund may be made or allowed, if no claim is filed, shall be the period within which the commissioner and the company have consented to an extension for the assessment of the tax and six months thereafter. The period within which a claim for refund may be filed shall not expire prior to two years after the tax was paid. (5) [OVERPAYMENTS; REFUNDS.] If the amount determined to be an overpayment exceeds the taxes imposed by this section, the amount of excess shall be considered an overpayment. An amount paid as tax constitutes an overpayment even if in fact there was no tax liability with respect to which the amount was paid. Notwithstanding any other provision of law to the contrary, in the case of any overpayment, the commissioner, within the applicable period of limitations, shall refund any balance of more than one dollar to the company if the company requests the refund. Sec. 7. Minnesota Statutes 1982, section 60A.15, is amended by adding a subdivision to read: Subd. 14. [MATERIAL TO BE FILED WITH DEPARTMENT OF COMMERCE.] A copy of each return, statement, filing, or other material required by this section to be filed with the commissioner of revenue shall be filed at the same time with the commissioner of commerce. Sec. 8. Minnesota Statutes 1982, section 69.021, subdivision 2, is amended to read: Subd. 2. [REPORT OF PREMIUMS.] Each insurer, including township and farmers mutual insurers where applicable, shall return to the commissioner with its annual financial statement the reports described in subdivision 1 certified by its secretary and president or chief financial officer. The Minnesota Firetown Premium Report shall contain a true and accurate statement of the total premium for all gross direct fire, lightning, and sprinkler leakage insurance of all domestic mutual insurers and the total premiums for all gross direct fire, lightning, sprinkler leakage and extended coverage insurance of all other insurers, less return premiums and dividends received by them on that business written or done during the preceding calendar year upon property located within the state or brought into the state for temporary use. The fire and extended coverage portion of multi-peril and multiple peril package premiums and all other combination premiums shall be determined by applying percentages determined by the commissioner or by rating bureaus recognized by the commissioner. The Minnesota Aid to Police Premium Report shall contain a true and accurate statement of the total premiums, less return premiums and dividends received, on all direct business received by such insurer in this state, or by its agents for it, in cash or otherwise, during the preceding calendar year, with reference to insurance written for perils described in section 69.011, subdivision 1, clause (f). Each insurer shall, in addition to filing with the commissioner the reports required by this subdivision, file these reports with the commissioner of revenue. Sec. 9. Minnesota Statutes 1982, section 69.031, subdivision 6, is amended to read: Subd. 6. [ADMINISTRATION.] The staff of the statistical-tax audit section,insurance divisiondepartment of revenue, shall be under the direction of the incumbent senior auditor, who shall be director of the police and fire state aid programs. Under the supervision of the director of the police and fire state aid programs shall be an auditor, a senior account clerk, a clerk typist and other personnel and equipment the director may from time to time require to carry out the provisions of the law relating to the collection, apportionment and regulation of the police and fire state aid programs for fire departments, firefighter's relief and pension. ARTICLE 2 Section 1. [TRANSFER.] The authorized complement and budget of the environmental quality board is transferred to the state planning agency. Classified and unclassified state employees involved in the implementation and administration of duties of the environmental quality board shall be transferred to the state planning agency in the classified service of the state without competitive examination and shall be placed in the proper classification by the commissioner of employee relations with compensation as provided for the classifications. Nothing in this section shall be construed as abrogating or modifying rights now enjoyed by affected employees under the commissioner's or managerial plans for unrepresented employees or the terms of an agreement between the exclusive representatives of public employees and the state or one of its appointing authorities. Section 15.039 shall not apply. Sec. 2. Minnesota Statutes 1983 Supplement, section 116C.03, subdivision 2, is amended to read: Subd. 2. The board shall include aspermanentmembers the commissioner of the department of energy, planningand economic development, the director of the pollution control agency, the commissioner of natural resources, the commissioner of agriculture, the commissioner of health, the commissioner of transportation, and a representative of the governor's office designated by the governor. The governor shall appoint five members from the general public to the board, subject to the advice and consent of the senate. At least two of the five public members shall have knowledge of and be conversant in water management issues in the state. Sec. 3. Minnesota Statutes 1982, section 116C.03, subdivision 4, is amended to read: Subd. 4.The board shall employ staff or consultants whowill be assigned to work for the board on a continuous basis.The staff may include an executive director who shall serve inthe unclassified service and be responsible for administeringthe board's staff, work program, budget, and other dutiesdelegated by the boardStaff and consultant support for board activities shall be provided by the state planning agency. This support shall be provided based upon an annual budget and work program developed by the board and certified to the director of the state planning agency by the chairperson of the board. The board shall have the authority to request and require staff support from all other agencies of state government as needed for the execution of the responsibilities of the board. Sec. 4. [REPEALER.] Minnesota Statutes 1982, section 116C.04, subdivisions 5 and 6, are repealed. ARTICLE 3 Section 1. Minnesota Statutes 1983 Supplement, section 161.465, is amended to read: 161.465 [REIMBURSEMENT FOR FIRE SERVICES.] Ordinary expenses incurred by a municipal or volunteer fire department in extinguishing a grass fire within the right-of-way of a trunk highway must be reimbursed upon certification to the commissioner ofpublic safetytransportation from the trunk highway fund. In addition, ordinary expenses incurred by a municipal or volunteer fire department in extinguishing a fire outside the right-of-way of any trunk highway if the fire originated within the right-of-way, upon approval of a police officer or an officer or employee of the department of public safety must, upon certification to the commissioner ofpublicsafetytransportation by the proper official of the municipality or fire department within 60 days after the completion of the service, be reimbursed to the municipality or fire department from funds in the trunk highway fund. The commissioner ofpublic safetytransportation shall take action practicable to secure reimbursement to the trunk highway fund of money expended under this section from the person, firm, or corporation responsible for the fire or danger of fire. The provisions of this section shall not be construed to admit state liability for damage or destruction to private property or for injury to persons resulting from a fire originating within a trunk highway right-of-way. ARTICLE 4 Section 1. Minnesota Statutes 1982, section 116J.64, subdivision 5, is amended to read: Subd. 5. "Agency"or "department"means thedepartment ofenergy, planning and developmentIndian affairs council. Sec. 2. Minnesota Statutes 1982, section 116J.64, subdivision 7, is amended to read: Subd. 7. An Indian desiring a loan for the purpose of starting a business enterprise, expanding an existing business, or for technical and management assistance, shall make application to thecommissionerIndian affairs council. ThecommissionerIndian affairs council shall prescribe the necessary forms and advise the prospective borrower as to the conditions under which his application may be expected to receive favorable consideration. The application shall be forwarded to the appropriate tribal council for approval or disapproval, and shall be in conformity with the plans submitted by said tribal councils. If the application is approved, thecommissionerIndian affairs council shall forward the application, together with all relevant documents pertinent thereto, to the commissioner of finance, who shall draw his warrant in favor of the applicable tribal council with appropriate notations identifying the borrower. The tribal council shall thereafter reimburse suppliers and vendors for purchases of equipment, real estate and inventory made by the borrower pursuant to the conditions or guidelines established by thecommissionerIndian affairs council. The tribal council shall maintain records of transactions for each borrower in a manner consistent with good accounting practice. Simple interest at two percent of the amount of the debt owed shall be charged. When any portion of a debt is repaid, the tribal council shall remit the amount so received plus interest paid thereon to the state treasurer through thecommissionerIndian affairs council. The amount so received shall be credited to the Indian business loan account. The tribal council shall secure a fidelity bond from a surety company, in favor of the state treasurer, in an amount equal to the maximum amount to the credit of its loan account during the fiscal year. On the placing of a loan, additional money equal to ten percent of the total amount made available to any tribal council for loans during the fiscal year shall be paid to the council prior to December 31 for the purpose of financing administrative costs. Sec. 3. Minnesota Statutes 1983 Supplement, section 116J.01, subdivision 3, is amended to read: Subd. 3. [DEPARTMENTAL ORGANIZATION.] The commissioner shall organize the department as provided in section 15.06. The department shall be organized intothreefour divisions, which shall be designated the energy division, the community development division, the economic development division, and the financial management division; and the office of tourism. Each division and office is responsible for administering the duties and functions assigned to it by law. When the duties of the divisions or office are not allocated by law, the commissioner may establish and revise the assignments of each division and office. Each division shall be under the direction of a deputy commissioner in the unclassified service. The office of tourism is under the direction of a director of tourism in the unclassified service. The governor shall appoint the director of tourism. Sec. 4. [116J.401] [POWERS AND DUTIES.] The commissioner of energy and economic development shall: (1) provide regional development commissions, the metropolitan council, and units of local government with information, technical assistance, training, and advice on using federal and state programs; (2) receive and administer the small cities community development block grant program authorized by Congress under the Housing and Community Development Act of 1974, as amended; (3) receive and administer the section 107 technical assistance program grants authorized by Congress under the Housing and Community Development Act of 1974, as amended; (4) receive and administer grants for the Minnesota jail resource center authorized by Congress under the Juvenile Justice and Delinquency Prevention Act of 1974, as amended; (5) receive and administer the land and water conservation grant program authorized by Congress under the Land and Water Conservation Fund Act of 1965, as amended; (6) receive and administer other state and federal grants and grant programs for planning, community affairs, community development purposes, and other state and federal programs assigned to the department by law or by the governor in accordance with section 4.07; and (7) receive applications for state and federal grants and grant programs for planning, community affairs, and community development purposes, and other state and federal programs assigned to the department by law or by the governor in accordance with section 4.07. Sec. 5. [116J.402] [COOPERATIVE CONTRACTS.] The commissioner of energy and economic development may apply for, receive, and spend money for community development from municipal, county, regional, and other planning agencies. The commissioner may also apply for, accept, and disburse grants and other aids for community development and related planning from the federal government and other sources. The commissioner may enter into contracts with agencies of the federal government, local governmental units, regional development commissions, and the metropolitan council, other state agencies, the University of Minnesota, and other educational institutions, and private persons as necessary to perform his duties. Contracts made according to this section, except those with private persons, are not subject to the provisions of chapter 16 concerning competitive bidding. The commissioner may apply for, receive, and spend money made available from federal sources or other sources for the purposes of carrying out the duties and responsibilities of the commissioner relating to community development. Money received by the commissioner under this section must be deposited in the state treasury and is appropriated to the commissioner for the purposes for which the money has been received. The money does not cancel and is available until spent. Sec. 6. [116J.403] [RULES.] No money made available to the commissioner for the small cities community development block grant program shall be spent by him for community development and related planning programs until he adopts rules prescribing standards and procedures to govern the expenditure. The rules must be adopted under the Administrative Procedure Act in chapter 14 and must conform with all terms and conditions imposed on the commissioner when the money is made available to him. The commissioner may adopt temporary rules under sections 14.29 to 14.36 so that he can carry out promptly his responsibilities for administering federally funded community development grant programs. Sec. 7. Minnesota Statutes 1983 Supplement, section 116J.42, subdivision 4, is amended to read: Subd. 4. The director shall: (1) undertake studies to obtain information and data on urban and rural needs, assistance programs, and activities; (2) conduct research and make recommendations to the governor and the legislature concerning relationships among federal, state, and local governments; and review and report on changes in federal policies and budgets as they affect the state and state and local government programs; (3) provide regional development commissions, the metropolitan council, and units of local government with information, technical assistance, training, and advice in utilizing federal and state programs; and (4)receive and administer the small cities communitydevelopment block grant program authorized by the Congress underthe Housing and Development Act of 1974, as amended; and(5)receive and administer other state and federal grants and grant programs for planning, community affairs,communitydevelopment purposes,and other state and federal programs assigned to the agency by law or by the governor in accordance with section 4.07. Sec. 8. Minnesota Statutes 1983 Supplement, section 116J.42, subdivision 9, is amended to read: Subd. 9. [JUVENILE JUSTICE.] The governor shall designate thestate planning agencydepartment of energy and economic development as the sole agency responsible for supervising the preparation and administration of the state plan for juvenile justice required by the Juvenile Justice and Delinquency Prevention Act of 1974, as amended. The governor shall designate the Juvenile Justice Advisory Committee as the supervisory board for thestate planning agencydepartment of energy and economic development with respect to preparation and administration of the state plan and award of grants. The governor shall appoint members to the Juvenile Justice Advisory Committee in accordance with the membership requirements of the Juvenile Justice and Delinquency Prevention Act of 1974, as amended. Sec. 9. Minnesota Statutes 1983 Supplement, section 299A.04, is amended to read: 299A.04 [GRANTS-IN-AID TO YOUTH INTERVENTION PROGRAMS.] Subdivision 1. Thedirectorcommissioner may make grants to nonprofit agencies administering youth intervention programs in communities where the programs are or may be established. "Youth intervention program" means a nonresidential community based program providing advocacy, education, counseling, and referral services to youth and their families experiencing personal, familial, school, legal, or chemical problems with the goal of resolving the present problems and preventing the occurrence of the problems in the future. Subd. 2. Applications for a grant-in-aid shall be made by the administering agency to thedirectorcommissioner. The grant-in-aid is contingent upon the agency having obtained from the community in which the youth intervention program is established local matching money two times the amount of the grant that is sought. Thedirectorcommissioner shall provide by rule the application form, procedures for making application form, criteria for review of the application, and kinds of contributions in addition to cash that qualify as local matching money. No grant to any agency shall exceed $25,000. Sec. 10. Laws 1983, chapter 289, section 115, subdivision 2, is amended to read: Subd. 2. [RENUMBERING.] The revisor of statutes shall renumber each section specified in column A with the numbers in column B. The revisor shall also make necessary cross-reference changes consistent with the renumbering. Column A Column B 116J.28 216B.242 116J.40 116K.01 116J.42, subdivisions 1 to 8 116K.04 116J.42, subdivision 9 116J.404 116J.43 116K.05 116J.44 116K.06 116J.45 116K.07 116J.48 116K.08 116J.49 116K.09 116J.50 116K.10 116J.51 116K.11 116J.52 116K.12 116J.53 116K.13 116J.54116K.14116J.406 299A.04116K.15116J.405 ARTICLE 5 Section 1. Minnesota Statutes 1982, section 161.20, subdivision 4, is amended to read: Subd. 4. [DEBT COLLECTION.] The commissioner shall make reasonable and businesslike efforts to collect money owedto thedepartmentfor licenses, fines, penalties, and permit fees or arising from damages to state owned propertyandor other causes related totrunk highwaysthe activities of the department of transportation. When a debt has been reduced to a money judgment, the commissioner may contract for debt collection services for the purpose of collecting the judgment. The commissioner may enter into an agreement with the commissioner of public safety to use debt collection services authorized by this subdivision when civil penalties relating to the use of highways have been reduced to money judgment. Money received as full or partial payment shall be depositedinto thetrunkhighwayappropriate fund. When money is collected through contracted services, the commissioner may make payment for the service from the money collected. The amount necessary for payment of contractual collection costs is appropriated from thetrunk highwayfund in which money so collected is deposited. Approved April 25, 1984
Official Publication of the State of Minnesota
Revisor of Statutes