DUE DATES FOR FILING RETURNS.

§ Subdivision 1. General rule. On or before March 1, every taxpayer subject to taxation under section 297I.05, subdivisions 1 to 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 under section 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 [Repealed, 1Sp2001 c 5 art 13 s 15 ] § Subd. 4. [Repealed, 2010 c 389 art 6 s 20 ] § Subd. 5. [Repealed, 2010 c 389 art 6 s 20 ] § Subd. 6. [Repealed, 2010 c 389 art 6 s 20 ] § Subd. 7. Surcharge. (a) By June 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1 , shall file a return for the seven-month period ending May 31 in the form prescribed by the commissioner. (b) By November 30 of each year, every company required to pay the surcharge under section 297I.10, subdivision 1 , shall file a return for the five-month period ending October 31 in the form prescribed by the commissioner. § 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 under section 297I.06, subdivisions 1 and 2, 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 under section 297I.11 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. 11. Format. The commissioner shall prescribe the content, format, and manner of returns or other documents pursuant to section 270C.30 .