Office of the Revisor of Statutes
2021 Minnesota Statutes
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CHAPTER 297E. GAMBLING TAXES
| Section | Headnote |
|---|---|
| 297E.01 | DEFINITIONS. |
| 297E.02 | TAX IMPOSED. |
| 297E.021 | SPECIAL ALLOCATION OF REVENUES. |
| 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| 297E.08 | [Repealed, 2005 c 151 art 1 s 117] |
| 297E.09 | [Repealed, 2005 c 151 art 1 s 117] |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| 297E.15 | [Repealed, 2005 c 151 art 1 s 117] |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. |
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