HF 1441

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to lawful gambling; providing for deposit of 
  1.3             revenue from lawful gambling into a lawful gambling 
  1.4             revenue fund; appropriating money; amending Minnesota 
  1.5             Statutes 2002, section 297E.02, subdivision 3; 
  1.6             proposing coding for new law in Minnesota Statutes, 
  1.7             chapter 297E. 
  1.8   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.9      Section 1.  Minnesota Statutes 2002, section 297E.02, 
  1.10  subdivision 3, is amended to read: 
  1.11     Subd. 3.  [COLLECTION; DISPOSITION.] Taxes imposed by this 
  1.12  section other than in subdivision 4 are due and payable to the 
  1.13  commissioner when the gambling tax return is required to be 
  1.14  filed.  Taxes imposed by subdivision 4 are due and payable to 
  1.15  the commissioner on or before the last business day of the month 
  1.16  following the month in which the taxable sale was made.  Returns 
  1.17  covering the taxes imposed under this section must be filed with 
  1.18  the commissioner on or before the 20th day of the month 
  1.19  following the close of the previous calendar month.  The 
  1.20  commissioner may require that the returns be filed via magnetic 
  1.21  media or electronic data transfer.  The proceeds, along with the 
  1.22  revenue received from all license fees and other fees under 
  1.23  sections 349.11 to 349.191, 349.211, and 349.213, must be paid 
  1.24  to the state treasurer for deposit in the general lawful 
  1.25  gambling revenue fund. 
  1.26     Sec. 2.  [297E.021] [LAWFUL GAMBLING REVENUE FUND.] 
  2.1      Subdivision 1.  [FUND ESTABLISHED.] A lawful gambling 
  2.2   revenue fund is created in the state treasury, consisting of 
  2.3   money deposited in the fund under section 297E.02, subdivision 
  2.4   3, and other money credited to the fund by law. 
  2.5      Subd. 2.  [APPROPRIATIONS FROM FUND.] The legislature shall 
  2.6   make all appropriations to the gambling control board for the 
  2.7   purposes of sections 349.11 to 349.213 from the lawful gambling 
  2.8   revenue fund.  In each fiscal year the commissioner of finance 
  2.9   shall periodically transfer from the lawful gambling revenue 
  2.10  fund to the general fund all money in the fund not required to 
  2.11  fund appropriations to the gambling control board in that fiscal 
  2.12  year. 
  2.13     Sec. 3.  [APPROPRIATIONS.] 
  2.14     $2,526,000 in fiscal year 2004 and $2,526,000 in fiscal 
  2.15  year 2005 is appropriated from the lawful gambling revenue fund 
  2.16  to the gambling control board for purposes of Minnesota 
  2.17  Statutes, sections 349.11 to 349.213. 
  2.18     Sec. 4.  [EFFECTIVE DATE.] 
  2.19     Sections 1 to 3 are effective the day following final 
  2.20  enactment.