HF 3170

as introduced - 85th Legislature (2007 - 2008) Posted on 12/15/2009 12:00am

A bill for an act
relating to lawful gambling taxes; providing a refund to organizations for certain
lawful purpose expenditures; proposing coding for new law in Minnesota
Statutes, chapter 297E.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [297E.18] REFUND.
new text end

new text begin An organization that spends ... percent of gross profits from lawful gambling for a
lawful purpose expenditure under section 349.12, subdivision 25, paragraph (a), clause (2),
may apply for a refund of taxes imposed under section 297E.02, as provided in this section.
new text end

new text begin The claim must be filed with the commissioner on a form prescribed by the
commissioner. A claim for a refund of taxes imposed by section 297E.02, other than
subdivision 4, must be filed by the date that the gambling tax return is required to be filed.
A claim for a refund of taxes imposed by section 297E.02, subdivision 4, must be filed
with the commissioner by March 20 of the year following the calendar year for which the
refund is claimed.
new text end

new text begin The refund is equal to ... percent of the expenditures made by an organization under
section 349.12, subdivision 25, paragraph (a), clause (2). The amount required to make the
refunds required by this section are annually appropriated to the commissioner. Refunds
received by an organization under this section may only be spent by an organization in a
manner prescribed by section 349.12, subdivision 25, paragraph (a), clause (2).
new text end