PARI-MUTUEL BETTING

Advance deposit wagering, Minn. Statutes 2025 240.131

Authorization

Advance deposit wagering, Minn. Statutes 2025 240.131

Constitutional provisions, Minn. Const. art 10 s 8

Licenses, Minn. Statutes 2025 240.13

Bettors under age 18, Minn. Statutes 2025 240.13

Children, Minn. Statutes 2025 240.13, 240.25

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

Contested cases, generally, Minn. Statutes 2025 240.20

Definitions, pari-mutuel horse racing, Minn. Statutes 2025 240.01

Employees, licenses, generally, Minn. Statutes 2025 240.08

Fees, Minn. Statutes 2025 240.131

Gambling debts

Compulsive gambling treatment program, Minn. Statutes 2025 240.13

Security pledged void, exceptions, Minn. Statutes 2025 541.21

Inspections, Minn. Statutes 2025 240.04

Interstate Horse Racing Act, compliance, Minn. Statutes 2025 240.13

Investigations, licensees, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2025 299L.02

Lawful gambling, Minn. Statutes 2025 609.75, 609.761

Lawsuits, right of action, Minn. Statutes 2025 240.131

Licensees

Generally, see Licensees under HORSE RACING

Investigations, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2025 299L.02

Machinery and equipment

Inspections, Minn. Statutes 2025 240.04

Requirements, Minn. Statutes 2025 240.13

Pari-mutuel pools, Minn. Statutes 2025 240.13

Pari-mutuels director, duties, Minn. Statutes 2025 240.04

Payments

Tax withholding, Minn. Statutes 2025 290.92

Time limit, Minn. Statutes 2025 240.13

Posting (notices), compulsive gambling treatment, toll-free telephone number, Minn. Statutes 2025 240.13

Prize disclosures, exemption from law, Minn. Statutes 2025 325F.755

Purses, Minn. Statutes 2025 240.13

Racing Commission

Duties, Minn. Statutes 2025 240.03, 240.131

Lawsuits, right of action, Minn. Statutes 2025 240.131

Rulemaking authority, Minn. Statutes 2025 240.131, 240.23, 240.231

Racing or gaming-related vendors, Minn. Statutes 2025 240.01

Reports about, pari-mutuels director, duties, Minn. Statutes 2025 240.04

Requirements, generally, Minn. Statutes 2025 240.13

Stewards, Minn. Statutes 2025 240.155, 240.16, 240.28

Taxes

Collection, by Racing Commission, Minn. Statutes 2025 240.03

Direct deposit, rulemaking, Minn. Statutes 2025 240.15

Pari-mutuel licenses, Minn. Statutes 2025 240.15

Winners, withholding, Minn. Statutes 2025 290.92

Tickets

Altering, Minn. Statutes 2025 240.25, 240.26

Counterfeiting, Minn. Statutes 2025 240.25, 240.26

Equipment, Minn. Statutes 2025 240.04, 240.13

Forgery, Minn. Statutes 2025 240.25, 240.26

Unredeemed tickets, Minn. Statutes 2025 240.13, 240.15

Violations and penalties

Bets

Amount, Minn. Statutes 2025 240.13

Illegal bets, Minn. Statutes 2025 240.25, 240.26

Licensees, effect on license, Minn. Statutes 2025 240.28, 240.30

Off-track bets, Minn. Statutes 2025 240.25, 240.26

Bettors under age 18, Minn. Statutes 2025 240.25

Tickets, Minn. Statutes 2025 240.25, 240.26

Winners, withholding (taxes), Minn. Statutes 2025 290.92

Winnings

Nonresidents, assignment to state, income and franchise taxes, Minn. Statutes 2025 290.17

Withholding (taxes), Minn. Statutes 2025 290.92