HF 667

1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to lawful gambling; regulating paddleticket 
  1.3             cards; eliminating the requirement for a separate tax 
  1.4             refund and credit account; amending Minnesota Statutes 
  1.5             1996, sections 297E.04, subdivision 3; 349.12, 
  1.6             subdivision 26a; 349.163, subdivision 8; and 349.19, 
  1.7             subdivision 2a. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 1996, section 297E.04, 
  1.10  subdivision 3, is amended to read: 
  1.11     Subd. 3.  [PADDLETICKET CARD MASTER FLARES.] Each sealed 
  1.12  grouping of 100 or fewer paddleticket cards must have its own 
  1.13  individual master flare.  The manufacturer of the paddleticket 
  1.14  cards must affix to or imprint at the bottom of each master 
  1.15  flare a bar code that provides: 
  1.16     (1) the name of the manufacturer; 
  1.17     (2) the first paddleticket card number in the group; 
  1.18     (3) the number of paddletickets attached to each 
  1.19  paddleticket card in the group; and 
  1.20     (4) all other information required by the commissioner.  
  1.21  This subdivision applies to paddleticket cards (i) sold by a 
  1.22  manufacturer after June 30, 1995, for use or resale in Minnesota 
  1.23  or (ii) shipped into or caused to be shipped into Minnesota by a 
  1.24  manufacturer after June 30, 1995.  Paddleticket cards that are 
  1.25  subject to this subdivision may not have a registration stamp 
  1.26  affixed to the master flare. 
  2.1      Sec. 2.  Minnesota Statutes 1996, section 349.12, 
  2.2   subdivision 26a, is amended to read: 
  2.3      Subd. 26a.  [MASTER FLARE.] "Master flare" is the posted 
  2.4   display, with registration stamp affixed or bar code imprinted 
  2.5   or affixed, that is used in conjunction with sealed groupings of 
  2.6   100 or fewer sequentially numbered paddleticket cards. 
  2.7      Sec. 3.  Minnesota Statutes 1996, section 349.163, 
  2.8   subdivision 8, is amended to read: 
  2.9      Subd. 8.  [PADDLETICKET CARD MASTER FLARES.] Each sealed 
  2.10  grouping of 100 or fewer paddleticket cards must have its own 
  2.11  individual master flare.  The manufacturer must affix to or 
  2.12  imprint at the bottom of the master flare a bar code that 
  2.13  provides all information required by the commissioner of revenue 
  2.14  under section 297E.04, subdivision 3. 
  2.15     This subdivision applies to paddleticket cards sold by a 
  2.16  manufacturer after June 30, 1995, for use or resale in Minnesota 
  2.17  or shipped into or caused to be shipped into Minnesota by a 
  2.18  manufacturer after June 30, 1995.  Paddleticket cards which are 
  2.19  subject to this subdivision shall not have a registration stamp 
  2.20  affixed to the master flare. 
  2.21     Sec. 4.  Minnesota Statutes 1996, section 349.19, 
  2.22  subdivision 2a, is amended to read: 
  2.23     Subd. 2a.  [TAX REFUND AND CREDIT ACCOUNT.] (a) Each 
  2.24  organization that receives a refund or credit under section 
  2.25  297E.02, subdivision 4, paragraph (d), must establish a separate 
  2.26  account designated as the tax and credit refund account.  The 
  2.27  organization must (1) within four business days of receiving a 
  2.28  refund under that paragraph deposit the refund in 
  2.29  the organization's gambling account, and (2) within four 
  2.30  business days of filing a tax return that claims a credit under 
  2.31  that paragraph, transfer from the separate account established 
  2.32  under subdivision 2 to the tax refund and credit account an 
  2.33  amount equal to the tax credit. 
  2.34     (b) The name and address of the bank, the account number 
  2.35  for the tax refund and credit account, and the names of 
  2.36  organization members authorized as signatories on the account 
  3.1   must be provided to the board within 30 days of the date when 
  3.2   the organization establishes the account.  Changes in the 
  3.3   information must be submitted to the board at least ten days 
  3.4   before the change is made. 
  3.5      (c) (b) The organization may expend money in the account 
  3.6   the tax refund or credit issued under section 297E.02, 
  3.7   subdivision 4, paragraph (d), only for lawful purposes, other 
  3.8   than lawful purposes described in section 349.012, subdivision 
  3.9   25, paragraph (a), clauses (8), (9), and (12).  Amounts in the 
  3.10  account received as refunds or allowed as credits must be spent 
  3.11  for qualifying lawful purposes no later than one year after the 
  3.12  refund or credit is deposited received. 
  3.13     Sec. 5.  [EFFECTIVE DATE.] 
  3.14     Sections 1 to 3 are effective for sales of paddleticket 
  3.15  cards by a manufacturer after December 31, 1997.