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HMO Premium Tax

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All health maintenance organizations, nonprofit health service plan corporations, and community integrated service networks licensed by the Minnesota Department of Commerce must report the HMO Premium Tax on your return.

If you are required to file and pay the HMO Premium Tax, file Form M11H, Insurance Premium Tax Return for HMOs, by March 1 for the prior calendar year.

This tax must be filed by paper, but can be paid electronically through our e-Services system.

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