297E.03 SPORTS BOOKMAKING TAX.
Subdivision 1. Imposition of tax.
An excise tax of six percent is imposed on the value of
all bets received by, recorded by, accepted by, forwarded by, or placed with a person engaged in
Subd. 2. Bet defined.
For purposes of this section, the term "bet" has the meaning given
it in section
609.75, subdivision 2
Subd. 3. Sports bookmaking defined.
For purposes of this section, the term "sports
bookmaking" has the meaning given it in section
609.75, subdivision 7
Subd. 4. Amount of bet.
In determining the value or amount of any bet for purposes of this
section, all charges incident to the placing of the bet must be included.
Subd. 5. Tax returns.
A person engaged in sports bookmaking shall file monthly tax returns
with the commissioner of revenue, in the form required by the commissioner, of all bookmaking
activity, and shall include information on all bets recorded, accepted, forwarded, and placed. The
returns must be filed on or before the 20th day of the month following the month in which the bets
reported were recorded, accepted, forwarded, or placed. The tax imposed by this section is due
and payable at the time when the returns are filed.
Subd. 6. Persons liable for tax.
Each person who is engaged in receiving, recording,
forwarding, or accepting sports bookmaking bets is liable for and shall pay the tax imposed
under this section.
Subd. 7. Jeopardy assessment; jeopardy collection.
The tax may be assessed by the
commissioner of revenue. An assessment made pursuant to this section shall be considered a
jeopardy assessment or jeopardy collection as provided in section
. The commissioner
shall assess the tax based on personal knowledge or information available to the commissioner.
The commissioner shall mail to the taxpayer at the taxpayer's last known address, or serve in
person, a written notice of the amount of tax, demand its immediate payment, and, if payment
is not immediately made, collect the tax by any method described in chapter 270C, except that
the commissioner need not await the expiration of the times specified in chapter 270C. The tax
assessed by the commissioner is presumed to be valid and correctly determined and assessed.
Subd. 8. Disclosure prohibited.
(a) Notwithstanding any law to the contrary, neither the
commissioner nor a public employee may reveal facts contained in a sports bookmaking tax
return filed with the commissioner of revenue as required by this section, nor can any information
contained in the report or return be used against the tax obligor in any criminal proceeding, unless
independently obtained, except in connection with a proceeding involving taxes due under this
section, or as provided in section
270C.055, subdivision 1
(b) Any person violating this section is guilty of a gross misdemeanor.
(c) This section does not prohibit the commissioner from publishing statistics that do not
disclose the identity of tax obligors or the contents of particular returns or reports.
History: 1994 c 633 art 2 s 3; 2005 c 151 art 2 s 17