PARI-MUTUEL BETTING

Authorization

Constitutional provisions, Minn. Const. art 10 s 8

Licenses, Minn. Statutes 2014 240.13

Bettors under age 18, Minn. Statutes 2014 240.13

Children, Minn. Statutes 2014 240.13, 240.25

Constitutional provisions, authorization, Minn. Const. art 10 s 8

Contested cases, generally, Minn. Statutes 2014 240.20

Definitions, pari-mutuel horse racing, Minn. Statutes 2014 240.01

Employees, licenses, generally, Minn. Statutes 2014 240.08

Gambling debts

Compulsive gambling treatment program, Minn. Statutes 2014 240.13

Security pledged void, exceptions, Minn. Statutes 2014 541.21

Inspections, Minn. Statutes 2014 240.04

Interstate Horse Racing Act, compliance, Minn. Statutes 2014 240.13

Investigations, licensees, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2014 299L.02

Lawful gambling, Minn. Statutes 2014 609.75, 609.761

Licensees

Generally, see Licensees under HORSE RACING

Investigations, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2014 299L.02

Machinery and equipment

Inspections, Minn. Statutes 2014 240.04

Requirements, Minn. Statutes 2014 240.13

Pari-mutuel pools, Minn. Statutes 2014 240.13

Pari-mutuels director, duties, Minn. Statutes 2014 240.04

Payments

Tax withholding, Minn. Statutes 2014 290.92

Time limit, Minn. Statutes 2014 240.13

Posting (notices), compulsive gambling treatment, toll-free telephone number, Minn. Statutes 2014 240.13

Prize disclosures, exemption from law, Minn. Statutes 2014 325F.755

Purses, Minn. Statutes 2014 240.13

Racing Commission

Duties, Minn. Statutes 2014 240.03

Rulemaking authority, Minn. Statutes 2014 240.23

Reports about, pari-mutuels director, duties, Minn. Statutes 2014 240.04

Requirements, generally, Minn. Statutes 2014 240.13

Stewards, Minn. Statutes 2014 240.155, 240.16, 240.28

Taxes

Collection, by Racing Commission, Minn. Statutes 2014 240.03

Direct deposit, rulemaking, Minn. Statutes 2014 240.15

Pari-mutuel licenses, Minn. Statutes 2014 240.15

Winners, withholding, Minn. Statutes 2014 290.92

Tickets

Altering, Minn. Statutes 2014 240.25, 240.26

Counterfeiting, Minn. Statutes 2014 240.25, 240.26

Equipment, Minn. Statutes 2014 240.04, 240.13

Forgery, Minn. Statutes 2014 240.25, 240.26

Unredeemed tickets, Minn. Statutes 2014 240.13, 240.15

Violations and penalties

Bets

Amount, Minn. Statutes 2014 240.13

Illegal bets, Minn. Statutes 2014 240.25, 240.26

Licensees, effect on license, Minn. Statutes 2014 240.28, 240.30

Off-track bets, Minn. Statutes 2014 240.25, 240.26

Bettors under age 18, Minn. Statutes 2014 240.25

Tickets, Minn. Statutes 2014 240.25, 240.26

Winners, withholding (taxes), Minn. Statutes 2014 290.92

Winnings

Nonresidents, assignment to state, income and franchise taxes, Minn. Statutes 2014 290.17

Withholding (taxes), Minn. Statutes 2014 290.92