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Filing Requirements All life and health insurance companies licensed in Minnesota during the tax year must file a premium tax return even if they have not transacted insurance business in Minnesota during the tax year. 4 0 Tax liability subtract line 39 from line 38. 40 Additional Charge Penalty Interest Figure Your Adjusted Liability 4 3 a Additional charge for underpaying estimated tax determine from worksheet in the instructions 43a b Penalty see instructions. 43b c Interest see...

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