HF 1990

as introduced - 81st Legislature (1999 - 2000) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to gambling; taxation; changing tax 
  1.3             collection date; amending Minnesota Statutes 1998, 
  1.4             sections 297E.01, by adding a subdivision; 297E.02, 
  1.5             subdivision 3; and 297E.05, subdivision 4. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 1998, section 297E.01, is 
  1.8   amended by adding a subdivision to read: 
  1.9      Subd. 17a.  [BUSINESS DAY.] "Business day" means Monday 
  1.10  through Friday, excluding any holidays as defined in section 
  1.11  645.44. 
  1.12     Sec. 2.  Minnesota Statutes 1998, section 297E.02, 
  1.13  subdivision 3, is amended to read: 
  1.14     Subd. 3.  [COLLECTION; DISPOSITION.] Taxes imposed by this 
  1.15  section are due and payable to the commissioner when the 
  1.16  gambling tax return is required to be filed.  Returns covering 
  1.17  the taxes imposed under this section must be filed with the 
  1.18  commissioner on or before the 20th last business day of the 
  1.19  month 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 fund. 
  1.25     Sec. 3.  Minnesota Statutes 1998, section 297E.05, 
  2.1   subdivision 4, is amended to read: 
  2.2      Subd. 4.  [REPORTS.] A distributor shall report monthly to 
  2.3   the commissioner, on a form the commissioner prescribes, its 
  2.4   sales of each type of gambling product.  This report must be 
  2.5   filed monthly on or before the 20th last business day of the 
  2.6   month succeeding the month in which the sale was made.  The 
  2.7   commissioner may require that a distributor submit the monthly 
  2.8   report and invoices required in this subdivision via magnetic 
  2.9   media or electronic data transfer. 
  2.10     Sec. 4.  [EFFECTIVE DATE.] 
  2.11     Section 2 is effective for taxes, returns, or reports first 
  2.12  becoming due on or after August 1, 1999.