GAMBLING

Accounting and bookkeeping, Minn. Rules 7861.0320

Administrative controls, Minn. Rules 7861.0320

Advertising, Minn. Rules 7861.0260

Alcoholic beverages, advertising, Minn. Rules 7515.0760

Allowable expenses, Minn. Rules 7861.0320

Appeals

Gambling licenses, denials, Minn. Rules 7861.0220

Gambling manager licenses, Minn. Rules 7861.0230

Premises permits, Minn. Rules 7861.0240

Assistant gambling managers, Minn. Rules 7861.0230

Bingo, see BINGO

Cash, definitions, Minn. Rules 7861.0210

Cash basis, Minn. Rules 7861.0260

Citation form, Minn. Rules 7865.0230

Closed games, sampling and testing, Minn. Rules 8122.0550

Compliance review groups, Minn. Rules 7865.0210

Compulsive gamblers

Appointments with gambling assessors, Minn. Rules 9585.0020

Collateral contact, Minn. Rules 9585.0010 to 9585.0040

Gambling assessments, Minn. Rules 9585.0010 to 9585.0040

Compulsive gambling

Definitions, Minn. Rules 9585.0010

Generally, Minn. Rules 9585.0040

Information about, posting, Minn. Rules 7861.0260

Compulsive gambling treatment program

Generally, Minn. Rules 9585.0040

Treatment providers, gambling assessors, shared financial gain, Minn. Rules 9585.0040

Conduct of lawful gambling

Exemptions, Minn. Rules 7861.0340

Generally, Minn. Rules 7861.0260

Contested cases

Distributor licensing, Minn. Rules 7861.0210

Gambling bank accounts, reimbursements to, Minn. Rules 7865.0225

Licensing determinations, Minn. Rules 7861.0220, 7861.0230

Manufacturer licensing, Minn. Rules 7864.0210

Premises permits, Minn. Rules 7861.0240, 7865.0220

Tamper resistance process, Minn. Rules 7864.0230

Unlawful expenditures or expenses, reimbursement, Minn. Rules 7865.0225

Continuation bingo games, definitions, Minn. Rules 7861.0210

Control board, see GAMBLING CONTROL BOARD

Control numbers, definitions, Minn. Rules 7861.0210

Data, gambling assessments, Minn. Rules 9585.0040

Definitions

Gambling assessments, Minn. Rules 9585.0010

Generally, Minn. Rules 7861.0210

Distributors

Break-open bingo, invoice information, Minn. Rules 7861.0270

Delinquent payments, reports about, Minn. Rules 7864.0240

Employees, Minn. Rules 7861.0210

Encryption standards, Minn. Rules 7861.0215

Equipment purchases, Minn. Rules 7863.0220

Fines, Minn. Rules 7865.0230

Identification card, required, Minn. Rules 7861.0210

Inspections, requiring availability, Minn. Rules 7570.0040

Investigations for licensing, Minn. Rules 7861.0210

Leases, Minn. Rules 7863.0220, 7864.0230

Licenses

Changes in, equipment inventory, Minn. Rules 7863.0220

Definitions, Minn. Rules 7570.0010

Fees, Minn. Rules 7570.0020

Generally, Minn. Rules 7570.0020

New gambling device, defined, Minn. Rules 7570.0010

Recalls, Minn. Rules 7863.0220, 7864.0230

Records and record keeping, Minn. Rules 7570.0030, 7861.0210, 7863.0220

Registration stamps, Minn. Rules 7863.0220

Reports given, Minn. Rules 7863.0220

Restrictions, Minn. Rules 7861.0210

Returns, Minn. Rules 7861.0260, 7863.0220, 7864.0230

Sale or purchase of gambling equipment, Minn. Rules 7864.0230

Salespersons, Minn. Rules 7861.0210

Used gambling device, defined, Minn. Rules 7570.0010

Electronic gambling equipment

Definitions, Minn. Rules 7861.0210

Electronic linked bingo, Minn. Rules 7863.0270

Electronic pull-tabs, Minn. Rules 7864.0235

Encryption standards, Minn. Rules 7861.0215

Electronic games, Minn. Rules 7861.0260

Employees

Distributors, Minn. Rules 7861.0210

Duties, generally, Minn. Rules 7861.0320

Identification, Minn. Rules 7861.0260

Restrictions, Minn. Rules 7861.0260

Encryption standards, incorporations by reference, Minn. Rules 7861.0215

Event games, definitions, Minn. Rules 7861.0210

Exempted lawful gambling, Minn. Rules 7861.0340

Expenditures, Minn. Rules 7861.0320

Fines

Appeals, Minn. Rules 7865.0230

Audits, failure to file or noncompliance, Minn. Rules 8122.0650

Imposing, generally, Minn. Rules 7865.0230

Stays, Minn. Rules 7865.0240

Flares

Posting, Minn. Rules 7861.0260

Pull-tabs, Minn. Rules 7861.0280

Requirements, Minn. Rules 7861.0260

Tipboards, Minn. Rules 7861.0290

Fund losses, procedures, Minn. Rules 7861.0320

Gambling activities, suspension, audits, Minn. Rules 8122.0650

Gambling assessments

Definitions, Minn. Rules 9585.0010

Gambling assessors, duties, Minn. Rules 9585.0040

Generally, Minn. Rules 9585.0040

Offenders, Minn. Rules 9585.0020, 9585.0040

Probation officers, duties, Minn. Rules 9585.0020

Reports about, Minn. Rules 9585.0020, 9585.0040

South Oaks Gambling Screen, Minn. Rules 9585.0010, 9585.0020

Gambling assessors

Appointments with, when required, Minn. Rules 9585.0020

Collateral contacts, Minn. Rules 9585.0010, 9585.0040

Defined, Minn. Rules 9585.0010

Education and training, Minn. Rules 9585.0040

Financial gain, Minn. Rules 9585.0040

Human Services Department, lists, Minn. Rules 9585.0010 to 9585.0040

Independent gambling assessors, Minn. Rules 9585.0010, 9585.0020

Qualifications, Minn. Rules 9585.0010, 9585.0040

Reports given, Minn. Rules 9585.0040

Gambling bank accounts

Defined, Minn. Rules 7861.0210

Definitions, Minn. Rules 7861.0210

Generally, Minn. Rules 7861.0320

Licensing requirements, Minn. Rules 7861.0220

Reimbursements to, Minn. Rules 7865.0225

Unlawful expenditures or expenses, reimbursement, Minn. Rules 7865.0225

Gambling counselors, gambling assessors, Minn. Rules 9585.0010 to 9585.0040

Gambling equipment

Approval, Minn. Rules 7864.0230

As prizes, Minn. Rules 7861.0260

Bingo, Minn. Rules 7861.0270

Break-open bingo, Minn. Rules 7861.0270

Defined, Minn. Rules 7861.0210

Distributor personnel, Minn. Rules 7863.0210

Distributors, see same under this topic

Exchange, prohibitions, Minn. Rules 7861.0260

Exclusive basis, proprietary names, Minn. Rules 7864.0240

Invoices, Minn. Rules 7861.0260

Leases, Minn. Rules 7863.0220

Manufacturers, see same under this topic

Nonconforming equipment, corrective action, Minn. Rules 7864.0230

Pricing reports, Minn. Rules 7864.0240

Prior approval of equipment, Minn. Rules 7864.0230

Programmable electronic devices, Minn. Rules 7864.0230

Purchase from manufacturer, Minn. Rules 7863.0220

Recalls, Minn. Rules 7863.0220, 7863.0260

Record keeping requirements, Minn. Rules 7864.0230

Registration, Minn. Rules 7863.0220

Registration stamps, Minn. Rules 7863.0220

Reporting requirements, Minn. Rules 7864.0230

Requirements, Minn. Rules 7861.0260

Return of equipment, Minn. Rules 7864.0230

Returns, reports about, Minn. Rules 7864.0240

Returns by distributor, Minn. Rules 7863.0220

Returns to distributor, Minn. Rules 7861.0260

Sale or purchase, Minn. Rules 7863.0220, 7863.0260, 7864.0230

Sales, Minn. Rules 7864.0240

Standards, Minn. Rules 7864.0230

Standards for manufacturer, generally, Minn. Rules 7864.0230

Storage, Minn. Rules 7861.0260, 7864.0230

Testing, Minn. Rules 7864.0230

Gambling funds, Minn. Rules 7861.0320

Gambling managers

Generally, Minn. Rules 7861.0230

Paddlewheel tables, training for, Minn. Rules 7861.0300

Restrictions, Minn. Rules 7861.0260

Gross receipts

Accounting method, Minn. Rules 7861.0320

Payment of fines from, prohibited, Minn. Rules 7865.0230

Hearings

License denials, Minn. Rules 7861.0210, 7864.0210

Premises permit application denials, Minn. Rules 7861.0210, 7864.0210

Hotline for compulsive gambling, posting, Minn. Rules 7861.0260

Hours, Minn. Rules 7861.0260

House rules, posting, Minn. Rules 7861.0260

Illegal gambling

Generally, Minn. Rules 7861.0260

License suspension or revocation, Minn. Rules 7865.0220, 7865.0240

Income tax, see INCOME AND FRANCHISE TAXES

Incorporation by reference

Encryption standards, Minn. Rules 7861.0215

Gambling organization audits, internal control structure reports, Minn. Rules 8122.0550

Pathological gambling, determination, Minn. Rules 9585.0040

South Oaks Gambling Screen, Minn. Rules 9585.0010

Independent gambling assessors

Appointments with, when required, Minn. Rules 9585.0020

Defined, Minn. Rules 9585.0010

Lists, Minn. Rules 9585.0020

Internal accounting, Minn. Rules 7861.0320

Inventory

Distributors, license termination procedures, Minn. Rules 7861.0210, 7861.0220

Record keeping requirements, Minn. Rules 7861.0320

Jar tickets, Minn. Rules 7861.0210, 7864.0230

Lawful gambling, Minn. Rules 7861.0210, 7861.0260, 7861.0340

Lawful purpose, Minn. Rules 7861.0320

Leased premises

Contents of lease, Minn. Rules 7861.0240

Definitions, Minn. Rules 7861.0210

Renegotiated leases, Minn. Rules 7861.0240

Restrictions, Minn. Rules 7861.0260

Licensees, fines, Minn. Rules 7865.0230, 7865.0240

Licenses

Appeals, Minn. Rules 7865.0260

Contested cases, Minn. Rules 7861.0210, 7861.0220, 7861.0230, 7864.0210

Definitions, Minn. Rules 7865.0220

Denials

Appeals, Minn. Rules 7861.0220, 7861.0230

Audits, failure to file or noncompliance, Minn. Rules 8122.0650

Generally, Minn. Rules 7861.0220

Distributor's salesperson, Minn. Rules 7861.0210

Exempted organizations, Minn. Rules 7861.0340

Gambling managers, Minn. Rules 7861.0230, 7861.0260

Gaming-related vendors, racetracks, Minn. Rules 7877.0130

Generally, Minn. Rules 7861.0220

License number, posting, Minn. Rules 7861.0260

Linked bingo game providers, Minn. Rules 7863.0250

Posting of information, Minn. Rules 7861.0260

Relicensure, denial, audits and examinations, failure to file reports or noncompliance, Minn. Rules 8122.0650

Suspension or revocation

Audits and examinations, failure to file reports or noncompliance, Minn. Rules 8122.0650

Compliance review groups, duties, Minn. Rules 7865.0210

Definitions, Minn. Rules 7865.0220

Grounds, Minn. Rules 7865.0220, 7865.0230

Length, Minn. Rules 7865.0220

Stays, Minn. Rules 7865.0240

Management and general costs, definitions, Minn. Rules 7861.0210

Manipulating outcome of games, Minn. Rules 7861.0260

Manufacturers

Encryption standards, Minn. Rules 7861.0215

Fines, Minn. Rules 7865.0230

Generally, Minn. Rules 7864.0210, 7864.0230

Inspections, requiring availability, Minn. Rules 7570.0040

Licenses

Application, contents, attachments, Minn. Rules 7570.0020, 7864.0210

Change in information, notice, Minn. Rules 7570.0020

Classes of license, Minn. Rules 7570.0020

Fee, Minn. Rules 7570.0020, 7864.0210

Investigations, Minn. Rules 7570.0020, 7864.0210

Licensing year, Minn. Rules 7570.0020

Required for purchase by distributor, Minn. Rules 7861.0220

Requirement, generally, Minn. Rules 7864.0210

New gambling device, defined, Minn. Rules 7570.0010

Operations generally, Minn. Rules 7864.0240

Recalls, Minn. Rules 7863.0220, 7864.0230

Records and record keeping, Minn. Rules 7570.0030, 7864.0230

Returns, reports about, Minn. Rules 7864.0240

Returns to, Minn. Rules 7863.0220, 7864.0230

Standards, Minn. Rules 7864.0230

Used gambling device, defined, Minn. Rules 7570.0010

Merchandise prizes, Minn. Rules 7861.0210, 7861.0260

Minors, prohibitions, Minn. Rules 7861.0260

Organizations

Accounting and bookkeeping, Minn. Rules 7861.0320, 8122.0350

Administrative controls, Minn. Rules 7861.0320

Advertising, Minn. Rules 7861.0260

Audits and examinations

Accountants, qualifications, Minn. Rules 8122.0200

Accountants' workpapers and communications, access and retention, Minn. Rules 8122.0400

Accounting and bookkeeping, Minn. Rules 8122.0350, 8122.0550

Annual financial audit, Minn. Rules 8122.0550

Audit opinions, Minn. Rules 8122.0550

Authority for rules, Minn. Rules 8122.0100

Closed games, sampling and testing, Minn. Rules 8122.0550

Communications regarding, access and retention, Minn. Rules 8122.0400

Definitions, Minn. Rules 8122.0150

Due dates, Minn. Rules 8122.0250

Extensions, Minn. Rules 8122.0250

Failure to file, penalties, Minn. Rules 8122.0650

Financial statements, Minn. Rules 8122.0550

Generally, Minn. Rules 8122.0100 to 8122.0650

Illegal acts, reporting, Minn. Rules 8122.0300

Internal control structure, reports about, Minn. Rules 8122.0550

Irregularities, reporting, Minn. Rules 8122.0300

Less than 12-month audit, Minn. Rules 8122.0500

Material errors, reporting to Revenue Department, Minn. Rules 8122.0300

Minimum requirements, Minn. Rules 8122.0550

More than a 12-month audit, Minn. Rules 8122.0510

Noncompliance, penalties, Minn. Rules 8122.0650

Purpose of rules, Minn. Rules 8122.0100

Scope of rules, Minn. Rules 8122.0100

Supplemental schedules, Minn. Rules 8122.0550

Termination of engagement, Minn. Rules 8122.0350, 8122.0450

Workpapers, access and retention, Minn. Rules 8122.0400

Bank accounts, see Gambling bank accounts under this topic

Conduct of lawful gambling, Minn. Rules 7861.0260

Employees

Duties, Minn. Rules 7861.0320

Electronic pull-tabs, duties, Minn. Rules 7861.0285

Identification, Minn. Rules 7861.0260

Exempted organizations, Minn. Rules 7861.0340

Expenditures of gambling funds, Minn. Rules 7861.0320

Expense calculations, violations, fines for, Minn. Rules 7865.0240

Financial statements, annual audit, Minn. Rules 8122.0550

501 (c)(4) festival organizations, Minn. Rules 7861.0220, 7861.0320

501 (c)(3) organizations, Minn. Rules 7861.0220, 7861.0320

House rules, Minn. Rules 7861.0260

Incorporation by reference, internal audit standards, Minn. Rules 8122.0550

Internal control structure, reports about and responses to, Minn. Rules 8122.0550

Lawful purposes expenditures, reports about, Minn. Rules 7861.0320

Licenses, Minn. Rules 7865.0220, 7865.0240

Material weaknesses, Minn. Rules 8122.0150, 8122.0550

Physical inventory, annual audit, Minn. Rules 8122.0550

Posting of information, Minn. Rules 7861.0260

Records and record keeping, Minn. Rules 7861.0320

Reportable conditions, Minn. Rules 8122.0150, 8122.0550

Reporting requirements, Minn. Rules 7861.0320

Reports given

Generally, Minn. Rules 7861.0320

Illegal acts, material errors, and irregularities, Minn. Rules 8122.0300

Supplemental schedules, annual audit, Minn. Rules 8122.0550

Tax returns, amendments, assistance from auditors, Minn. Rules 8122.0550

Variances, reportable conditions, Minn. Rules 8122.0550

Paddlewheels, see PADDLEWHEELS

Pathological gambling

Defined, Minn. Rules 9585.0010

Determination, incorporation by reference, Minn. Rules 9585.0040

Payment, restrictions, Minn. Rules 7861.0260

Permits, appeals, Minn. Rules 7865.0260

Players, identification records, Minn. Rules 7861.0260

Point-of-sale systems

Lawful gambling, Minn. Rules 7861.0210

Requirements, Minn. Rules 7863.0270

Posting of information, Minn. Rules 7861.0260

Premises, workplace accident and injury reduction, Minn. Rules 5208.1500

Premises permits

Food and beverage dispensing, bingo leased or permitted premises, Minn. Rules 7861.0260

Generally, Minn. Rules 7861.0240

Illegal gambling, license suspension or revocation, Minn. Rules 7865.0220, 7865.0240

Information about, posting, Minn. Rules 7861.0260

Licensing requirements, Minn. Rules 7861.0220

Posting of information, Minn. Rules 7861.0260

Prizes

Generally, Minn. Rules 7861.0260

Manufacturers, restrictions, Minn. Rules 7864.0210

Merchandise prizes

Bingo, Minn. Rules 7861.0210

Defined, Minn. Rules 7861.0210

Paddlewheels, Minn. Rules 7861.0300

Pull-tabs, Minn. Rules 7861.0280

Raffles, Minn. Rules 7861.0310

Programmable electronic devices, Minn. Rules 7864.0230

Pull-tabs, see PULL-TABS

Purpose of rules, organizations, audits and examinations, Minn. Rules 8122.0100

Raffles, see RAFFLES

Random number generators

Definitions, Minn. Rules 7861.0210

Requirements, Minn. Rules 7863.0270, 7864.0230, 7864.0235

Records and record keeping

Bingo operations, Minn. Rules 7861.0270

Continuation bingo games, Minn. Rules 7861.0270

Distributors, Minn. Rules 7861.0210, 7863.0220

Gambling equipment, Minn. Rules 7861.0260

Generally, Minn. Rules 7861.0320

Multiple winners, Minn. Rules 7861.0270

Players, identification, Minn. Rules 7861.0260

Premises permits, Minn. Rules 7861.0240

Prizes, Minn. Rules 7861.0270

Progressive bingo games, Minn. Rules 7861.0270

Winning bingo games, description and announcement, Minn. Rules 7861.0270

Reimbursement, fund losses, Minn. Rules 7861.0320

Reporting

Allowable expense calculation report, Minn. Rules 7861.0320

Bingo, Minn. Rules 7861.0270

Distributors, sales, Minn. Rules 7863.0220

Generally, Minn. Rules 7861.0320

Manufacturers, Minn. Rules 7864.0230

Restrictions generally, Minn. Rules 7861.0260

Scope of rules, organizations, audits and examinations, Minn. Rules 8122.0100

South Oaks Gambling Screen

Defined, Minn. Rules 9585.0010

Incorporation by reference, Minn. Rules 9585.0010

Pathological gambling screening, use, Minn. Rules 9585.0020

Probation officers, duties, Minn. Rules 9585.0020

Tipboards, see TIPBOARDS

Toll-free telephone number, hotline for compulsive gambling, Minn. Rules 7861.0260

Unlawful expenditures, reimbursement, bank account, Minn. Rules 7865.0225

Variances, Minn. Rules 7865.0250

Violations and penalties

Audits, examinations, failure to file reports or noncompliance, Minn. Rules 8122.0650

Failure to correct, consequences, Minn. Rules 7865.0230

Failure to revise internal accounting and administrative control systems, disciplinary action, Minn. Rules 7861.0320

Lawful gambling violations, fines, Minn. Rules 7865.0230

Lessors, lease agreement violations, Minn. Rules 7861.0240

License violations, compliance review groups, duties, Minn. Rules 7865.0210

Unlawful expenditures or expenses, reimbursement, Minn. Rules 7865.0225

Volunteers

Considered employee, bingo, Minn. Rules 7861.0270

Defined, Minn. Rules 7861.0210

Duties, Minn. Rules 7861.0320