Minnesota Legislature
HF 3281
as introduced - 89th Legislature (2015 - 2016) Posted on 06/02/2016 09:11am
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A bill for an act
relating to lawful gambling; providing for raffle boards; amending Minnesota
Statutes 2014, sections 297E.02, subdivisions 6a, 7; 349.2125, subdivision 1;
349.2127, subdivisions 2, 3, 4.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2014, section 297E.02, subdivision 6a, is amended to
read:
Subd. 6a.
Unaccounted games.
If a licensed distributor cannot account for a
pull-tab game, an electronic pull-tab game, a tipboard deal, new text begin a raffle board, new text end paddletickets,
an electronic linked bingo game, bingo paper sheets, or linked bingo paper sheets, the
distributor must report the sheets deleted text begin ordeleted text end new text begin ,new text end gamesnew text begin , or boardsnew text end to the commissioner as lost and
remit a tax of six percent on the ideal gross of the sheets deleted text begin ordeleted text end new text begin ,new text end gamesnew text begin , or boardsnew text end .
Sec. 2.
Minnesota Statutes 2014, section 297E.02, subdivision 7, is amended to read:
Subd. 7.
Untaxed gambling product.
(a) In addition to penalties or criminal
sanctions imposed by this chapter, a person, organization, or business entity possessing
or selling a pull-tab, electronic pull-tab game, new text begin raffle board, new text end or tipboard upon which the
tax imposed by this chapter has not been paid is liable for a tax of six percent of the ideal
gross of each pull-tab, electronic pull-tab game, new text begin raffle board, new text end or tipboard. The tax on a
partial deal must be assessed as if it were a full deal.
(b) In addition to penalties and criminal sanctions imposed by this chapter, a person
not licensed by the board who conducts bingo, linked bingo, electronic linked bingo,
raffles, or paddlewheel games is liable for a tax of six percent of the gross receipts from
that activity.
(c) The tax must be assessed by the commissioner. An assessment must be
considered a jeopardy assessment or jeopardy collection as provided in section 270C.36.
The commissioner shall assess the tax based on personal knowledge or information
available to the commissioner. The commissioner shall mail to the taxpayer at the
taxpayer's last known address, or serve in person, a written notice of the amount of tax,
demand its immediate payment, and, if payment is not immediately made, collect the tax
by any method described in chapter 270C, except that the commissioner need not await the
expiration of the times specified in chapter 270C. The tax assessed by the commissioner
is presumed to be valid and correctly determined and assessed. The burden is upon the
taxpayer to show its incorrectness or invalidity. The tax imposed under this subdivision
does not apply to gambling that is exempt from taxation under subdivision 2.
Sec. 3.
Minnesota Statutes 2014, section 349.2125, subdivision 1, is amended to read:
Subdivision 1.
Contraband defined.
The following are contraband:
(1) all pull-tab or tipboard deals deleted text begin ordeleted text end new text begin ,new text end paddle ticket cardsnew text begin , or raffle boardsnew text end not bar coded
in accordance with this chapter or chapter 297E;
(2) all pull-tab or tipboard deals new text begin or raffle boards new text end in the possession of any unlicensed
person, firm, or organization;
(3) any container used for the storage and display of any contraband pull-tab or
tipboard deals new text begin or raffle boards new text end as defined in clauses (1) and (2);
(4) all currency, checks, and other things of value used for pull-tab deleted text begin ordeleted text end new text begin ,new text end tipboardnew text begin , or
raffle boardnew text end transactions not expressly permitted under this chapter, and any cash drawer,
cash register, or any other container used for illegal pull-tab deleted text begin ordeleted text end new text begin ,new text end tipboardnew text begin , or raffle board
new text end transactions including its contents;
(5) any device including, but not limited to, motor vehicles, trailers, snowmobiles,
airplanes, and boats used, with the knowledge of the owner or of a person operating with
the consent of the owner, for the storage or transportation of more than five pull-tab or
tipboard deals new text begin or raffle boards new text end that are contraband under this subdivision. When pull-tabs
deleted text begin anddeleted text end new text begin ,new text end tipboardsnew text begin , or raffle boardsnew text end are being transported in the course of interstate commerce
between locations outside this state, the pull-tab and tipboard deals new text begin or raffle boards new text end are not
contraband, notwithstanding the provisions of clauses (1) and (12);
(6) any unaffixed registration stamps except as provided in section 349.162,
subdivision 4;
(7) any prize used or offered in a game utilizing contraband as defined in this
subdivision;
(8) any altered, modified, or counterfeit pull-tab or tipboard ticketnew text begin or raffle boardnew text end ;
(9) any unregistered gambling equipment except as permitted by this chapter;
(10) any gambling equipment kept in violation of section 349.18;
(11) any gambling equipment not in conformity with law or board rule;
(12) any pull-tab or tipboard deal new text begin or raffle board new text end in the possession of a person other
than a licensed distributor or licensed manufacturer for which the person, upon demand of
a licensed peace officer or authorized agent of the commissioner of revenue or director
of alcohol and gambling enforcement, does not immediately produce for inspection the
invoice or a true and correct copy of the invoice for the acquisition of the deal new text begin or board
new text end from a licensed distributor;
(13) any pull-tab or tipboard deals new text begin or raffle boards new text end or portions of deals new text begin or boards new text end on
which the tax imposed under chapter 297E has not been paid; and
(14) any device prohibited by section 609.76, subdivisions 4 to 6.
Sec. 4.
Minnesota Statutes 2014, section 349.2127, subdivision 2, is amended to read:
Subd. 2.
Prohibition against possession.
(a) A person is guilty of a crime who
sells, offers for sale, or possesses a pull-tab or tipboard deal deleted text begin ordeleted text end new text begin ,new text end paddle ticket cardsnew text begin , or
raffle boardnew text end not stamped or bar coded in accordance with the provisions of this chapter or
chapter 297E. A violation of this paragraph is a gross misdemeanor if it involves ten or
fewer pull-tab or tipboard dealsnew text begin or raffle boardsnew text end . A violation of this paragraph is a felony
if it involves more than ten pull-tab or tipboard dealsnew text begin or raffle boardsnew text end , or a combination of
more than ten deals of pull-tabs and tipboardsnew text begin or raffle boardsnew text end .
(b) A person, other than a licensed manufacturer, a licensed distributor, or an
organization licensed or exempt or excluded from licensing under this chapter, is guilty of
a crime who sells, offers to sell, or possesses gambling equipment. A violation of this
paragraph is a gross misdemeanor if it involves ten or fewer pull-tab or tipboard deals
new text begin or raffle boardsnew text end . A violation of this paragraph is a felony if it involves more than ten
pull-tab or tipboard dealsnew text begin or raffle boardsnew text end , or a combination of more than ten deals of
pull-tabs and tipboardsnew text begin or raffle boardsnew text end .
(c) A person is guilty of a crime who alters, modifies, or counterfeits pull-tabs,
tipboards, deleted text begin ordeleted text end tipboard tickets,new text begin or raffle boardsnew text end or possesses altered, modified, or counterfeit
pull-tabs, tipboards, deleted text begin ordeleted text end tipboard ticketsnew text begin , or raffle boardsnew text end . A violation of this paragraph is
a gross misdemeanor if the total face value for all such pull-tabs, tipboards, deleted text begin ordeleted text end tipboard
tickets new text begin or raffle boards new text end does not exceed $200. A violation of this paragraph is a felony if
the total face value exceeds $200. For purposes of this paragraph, the face value of all
pull-tabs, tipboards, and tipboard tickets new text begin or raffle boards new text end altered, modified, or counterfeited
within a six-month period may be aggregated and the defendant charged accordingly.
(d) A person, other than a licensed distributor or licensed manufacturer, is guilty of
a crime who possesses a pull-tab or tipboard deal new text begin or raffle board new text end for which the person,
upon demand of a licensed peace officer or authorized agent of the commissioner of
revenue or director of alcohol and gambling enforcement, does not immediately produce
for inspection the invoice or a true and correct copy of the invoice for the acquisition of
the deal new text begin or board new text end from a licensed distributor. A violation of this paragraph is a gross
misdemeanor if it involves ten or fewer pull-tab or tipboard dealsnew text begin or raffle boardsnew text end . A
violation of this paragraph is a felony if it involves more than ten pull-tab or tipboard deals
new text begin or raffle boardsnew text end , or a combination of more than ten deals of pull-tabs and tipboardsnew text begin or raffle
boardsnew text end . This paragraph does not apply to pull-tab and tipboard deals new text begin or raffle boards new text end being
transported in interstate commerce between locations outside this state.
Sec. 5.
Minnesota Statutes 2014, section 349.2127, subdivision 3, is amended to read:
Subd. 3.
False information.
A person is guilty of a felony who:
(1) knowingly submits materially false information in any license application or
other document or communication submitted to the board;
(2) knowingly places materially false information on a pull-tab or tipboard deal new text begin or
raffle board new text end invoice or a copy of the invoice; or
(3) knowingly presents to a licensed peace officer or authorized agent of the
commissioner of revenue or director of alcohol and gambling enforcement a pull-tab or
tipboard deal new text begin or raffle board new text end invoice, or a copy of the invoice, that contains materially
false information.
Sec. 6.
Minnesota Statutes 2014, section 349.2127, subdivision 4, is amended to read:
Subd. 4.
Transporting unstamped deals.
A person is guilty of a gross
misdemeanor who transports into, causes to be transported into, receives, carries, moves
from place to place, or causes to be moved from place to place in this state, any paddle
ticket cards deleted text begin ordeleted text end new text begin ,new text end deals of pull-tabs or tipboardsnew text begin , or raffle boardsnew text end not stamped or bar coded in
accordance with this chapter or chapter 297E except in the course of interstate commerce
between locations outside this state. A person is guilty of a felony who violates this
subdivision with respect to more than ten pull-tab or tipboard dealsnew text begin or raffle boardsnew text end , or a
combination of more than ten deals of pull-tabs and tipboards.