| Section | Headnote |
|---|---|
| 297E.01 | Definitions. |
| 297E.02 | Tax imposed. |
| 297E.03 | Sports bookmaking tax. |
| 297E.031 | Gambling tax permit. |
| 297E.04 | Manufacturer's reports and records. |
| 297E.05 | Distributor reports and records. |
| 297E.06 | Organization reports and records. |
| 297E.07 | Inspection rights. |
| 297E.08 | [Repealed, 2005 c 151 art 1 s 117] |
| 297E.09 | [Repealed, 2005 c 151 art 1 s 117] |
| 297E.10 | Extensions for filing returns and paying taxes. |
| 297E.11 | Limitations on time for assessment of tax. |
| 297E.12 | Civil penalties. |
| 297E.13 | Tax-related criminal penalties. |
| 297E.14 | Interest. |
| 297E.15 | [Repealed, 2005 c 151 art 1 s 117] |
| 297E.16 | Contraband. |
| 297E.17 | Distributor's bond. |
Official Publication of the State of Minnesota
Revisor of Statutes