GAMBLING TAXES

Administrative appeals

Distributors' permits, revocation or suspension, Minn. Statutes 2004 297E.031

Generally, Minn. Statutes 2004 297E.15

Affirmations, taxpayer examinations, Minn. Statutes 2004 297E.08

Appeals, Minn. Statutes 2004 297E.031, 297E.15

Assessments

Additional assessments, interest, Minn. Statutes 2004 297E.14

Aggregate assessments, Minn. Statutes 2004 297E.09

Erroneous refunds, Minn. Statutes 2004 297E.09

Generally, Minn. Statutes 2004 297E.09

Jeopardy assessments, Minn. Statutes 2004 297E.02, 297E.03

Notice, sufficiency, Minn. Statutes 2004 297E.09

Orders, Minn. Statutes 2004 297E.09

Prima facie correct and valid, Minn. Statutes 2004 297E.09

Statutes of limitations, Minn. Statutes 2004 297E.11

Time, Minn. Statutes 2004 297E.11

Audits and examinations, costs, payment

Defined as lawful purpose, Minn. Statutes 2004 349.12

Business day, Minn. Statutes 2004 297E.01, 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2004 297E.11

Collection

Jeopardy collection, Minn. Statutes 2004 297E.02, 297E.03

Penalties, Minn. Statutes 2004 297E.12, 297E.13

Time, bankruptcy, effect, Minn. Statutes 2004 297E.11

Combined receipts taxes, Minn. Statutes 2004 297E.02

Contested cases, distributors' permits

Revocation or suspension, Minn. Statutes 2004 297E.031

Credits

Gambling organizations, account requirements, Minn. Statutes 2004 349.19

Gross profits, exclusion, Minn. Statutes 2004 349.15

Pull-tabs, unsold tickets, Minn. Statutes 2004 297E.02

Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2004 297E.02

Tipboards, unsold tickets, Minn. Statutes 2004 297E.02

Defeat, penalties, Minn. Statutes 2004 297E.13

Definitions

Administrative review, Minn. Statutes 2004 297E.15

Combined receipts taxes, Minn. Statutes 2004 297E.02

Generally, Minn. Statutes 2004 297E.01

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Disclosure, sports bookmaking tax returns, Minn. Statutes 2004 297E.03

Distributors' permits, Minn. Statutes 2004 297E.031

Due date, Minn. Statutes 2004 297E.02, 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2004 349.167

Gambling organizations, license purpose, Minn. Statutes 2004 349.16

Penalties, Minn. Statutes 2004 297E.12

Exemptions, Minn. Statutes 2004 297E.02, 349.16

False information, Minn. Statutes 2004 297E.13

Gross receipts tax, Minn. Statutes 2004 297E.02

Injunctions, Minn. Statutes 2004 297E.08

Interest, Minn. Statutes 2004 297E.11, 297E.14

Investigations, taxpayer investigations, Minn. Statutes 2004 297E.08

Judgments, interest, Minn. Statutes 2004 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2004 297E.13, 349.22

County attorneys, duties, Minn. Statutes 2004 297E.13, 349.22

Tax liability, right of contribution, Minn. Statutes 2004 270.101

Taxpayer investigations, Minn. Statutes 2004 297E.08

Liability, see Tax liability under this topic

Local gambling taxes

Amount, limitation, Minn. Statutes 2004 297E.02, 349.213

Exclusions, Minn. Statutes 2004 349.213

Payment in lieu of other taxes or fees, Minn. Statutes 2004 297E.02, 349.213

Reports about, Minn. Statutes 2004 297E.02, 349.213

Revenues, use restrictions, Minn. Statutes 2004 297E.02, 349.213

Notice, Minn. Statutes 2004 297E.02, 297E.03, 297E.09

Orders

Administrative appeals, Minn. Statutes 2004 297E.15

Assessments, Minn. Statutes 2004 297E.09

Gambling tax permits, revocation or suspension, Minn. Statutes 2004 297E.031

Pari-mutuel betting, Minn. Statutes 2004 240.03, 240.15, 290.92

Payment

Assessment orders, Minn. Statutes 2004 297E.09

Crediting, order, Minn. Statutes 2004 297E.12

Defined as lawful purpose, Minn. Statutes 2004 349.12

Due date, Minn. Statutes 2004 297E.02

Electronic payment, Minn. Statutes 2004 297E.02

Extensions, Minn. Statutes 2004 297E.10, 297E.14

Generally, Minn. Statutes 2004 297E.02

Late payment, Minn. Statutes 2004 349.1641

Overpayments, refunds, Minn. Statutes 2004 297E.11

Penalties, Minn. Statutes 2004 297E.12, 297E.13

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2004 349.2125

Penalties (monetary)

Additional to criminal penalties, Minn. Statutes 2004 297E.12

Collection and payment, Minn. Statutes 2004 297E.12

Distributors, sales violations, Minn. Statutes 2004 297E.12

Evasion, Minn. Statutes 2004 297E.12

Intentional disregard of law or rules, Minn. Statutes 2004 297E.12

Interest, Minn. Statutes 2004 297E.14

Late payment, Minn. Statutes 2004 297E.12

License violations, Minn. Statutes 2004 297E.02

Nonpayment, Minn. Statutes 2004 297E.12

Returns, Minn. Statutes 2004 297E.12

Unpaid taxes, Minn. Statutes 2004 297E.02

Rates

Generally, Minn. Statutes 2004 297E.02

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Records and record keeping

Data, classification, Minn. Statutes 2004 297E.02

Third-party records, subpoenaed, costs, payment, Minn. Statutes 2004 297E.08

Reduction, gambling organizations

Licenses, Minn. Statutes 2004 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2004 297E.11

Refunds

Aggregate refunds, Minn. Statutes 2004 297E.09

Appropriations for, Minn. Statutes 2004 297E.02

Claims, time extensions and limitations, Minn. Statutes 2004 297E.11

Erroneous refunds, Minn. Statutes 2004 297E.09, 297E.14

Gambling organizations, account requirements, Minn. Statutes 2004 349.19

Generally, Minn. Statutes 2004 297E.02

Gross profits, exclusion, Minn. Statutes 2004 349.15

Interest, Minn. Statutes 2004 297E.11

Pull-tabs, Minn. Statutes 2004 297E.02

Tipboards, Minn. Statutes 2004 297E.02

Returns

Credits, claiming, Minn. Statutes 2004 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2004 297E.03

Extensions, Minn. Statutes 2004 297E.10

False or fraudulent returns, Minn. Statutes 2004 297E.09, 297E.11 to 297E.13, 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2004 297E.12, 297E.13

Generally, Minn. Statutes 2004 297E.02, 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2004 349.1641

Revenue Department, prima facie correct and valid, Minn. Statutes 2004 297E.09

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Violations, penalties, Minn. Statutes 2004 297E.12

Omissions, assessment, times, Minn. Statutes 2004 297E.11

Reporting requirements, Minn. Statutes 2004 349.165

Revenues, Minn. Statutes 2004 297E.02

Rulemaking about, intentional disregard, penalties, Minn. Statutes 2004 297E.12

Sports bookmaking taxes, Minn. Statutes 2004 297E.02, 297E.03

Statutes of limitations

Appeals, extension, Minn. Statutes 2004 297E.15

Assessments, Minn. Statutes 2004 297E.11

Criminal violations, Minn. Statutes 2004 297E.13

Subpoenas, Minn. Statutes 2004 297E.08

Tax liability

Agreements, Minn. Statutes 2004 297E.15

Lawsuits, right of contribution, Minn. Statutes 2004 270.101

Personal debt, Minn. Statutes 2004 297E.02

Personal liability, payment or return violations, Minn. Statutes 2004 270.101

Pull-tabs, Minn. Statutes 2004 297E.02

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Tipboards, Minn. Statutes 2004 297E.02

Tax notices

Assessment orders, sufficiency, Minn. Statutes 2004 297E.09

Generally, Minn. Statutes 2004 297E.02

Sports bookmaking taxes, Minn. Statutes 2004 297E.03

Taxpayers

Administrative appeals, rights, Minn. Statutes 2004 297E.15

Bankruptcy, effect, Minn. Statutes 2004 297E.11

Defined, Minn. Statutes 2004 297E.01

Investigations, Minn. Statutes 2004 297E.08

Notice received

Appeals, determination, Minn. Statutes 2004 297E.15

Gambling taxes, generally, Minn. Statutes 2004 297E.02

Sports bookmaking, Minn. Statutes 2004 297E.03

Tax notices, Minn. Statutes 2004 297E.02, 297E.03, 297E.09

Third-party subpoenas, Minn. Statutes 2004 297E.08

Payments by, third-party records, costs, Minn. Statutes 2004 297E.08

Requests for subpoenas, Minn. Statutes 2004 297E.08

Returns, see same under this topic

Who must pay, Minn. Statutes 2004 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2004 349.22

Attorney general, duties, Minn. Statutes 2004 297E.13

County attorneys, duties, Minn. Statutes 2004 297E.13

Criminal penalties, Minn. Statutes 2004 349.22

Criminal penalties in addition to civil penalties, Minn. Statutes 2004 297E.13

Criminal violations, statutes of limitations, Minn. Statutes 2004 297E.13

Defeat, Minn. Statutes 2004 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2004 297E.031

Evasion, Minn. Statutes 2004 297E.13, 349.167

False or fraudulent returns, Minn. Statutes 2004 297E.12, 297E.13, 349.2127

Filing or payment violations, Minn. Statutes 2004 297E.13, 349.1641

Licenses, effects on, Minn. Statutes 2004 349.155, 349.1641

Monetary penalties, Minn. Statutes 2004 297E.02, 297E.12, 297E.14

Second and subsequent offenses, Minn. Statutes 2004 297E.13

Sports bookmaking tax violations, Minn. Statutes 2004 297E.03

Witnesses, taxpayer examinations, Minn. Statutes 2004 297E.08