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Minnesota Legislature

Office of the Revisor of Statutes

SF 1592

as introduced - 91st Legislature (2019 - 2020) Posted on 02/21/2019 03:14pm

KEY: stricken = removed, old language.
underscored = added, new language.

Current Version - as introduced

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A bill for an act
relating to taxation; refund and sharing agreements; modifying certain payments
to counties; amending Minnesota Statutes 2018, section 270C.19, subdivision 4.

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

Section 1.

Minnesota Statutes 2018, section 270C.19, subdivision 4, is amended to read:


Subd. 4.

Payments to counties.

(a) The commissioner shall pay to a county in which
an Indian gaming casino is located:

(1) deleted text begintendeleted text endnew text begin 20new text end percent of the state share of all taxes generated from activities on reservations
and collected under a tax agreement under this section with the tribal government for the
reservation located in the county; or

(2) deleted text beginfivedeleted text endnew text begin tennew text end percent of excise taxes collected by the state that are determined by the
department to have been generated from activities on a reservation located in the county,
the tribal government of which does not have a tax agreement under this section and did
not have a tax agreement on June 30, 2003.

If the tribe has casinos located in more than one county, the payment must be divided
equally among the counties in which the casinos are located.

(b) The commissioner shall make the payments required under this subdivision by
February 28 of the year following the year the taxes are collected.

(c) An amount sufficient to make the payments authorized by this subdivision is annually
appropriated from the general fund to the commissioner.

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for taxes collected after January 1, 2019.
new text end