Capital Icon Minnesota Legislature

Office of the Revisor of Statutes

CHAPTER 297E. GAMBLING TAXES

Table of Sections
Section Headnote
297E.01 DEFINITIONS.
297E.02 TAX IMPOSED.
297E.021 MS 2022 [Repealed, 2023 c 64 art 13 s 18]
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297E.08 [Repealed, 2005 c 151 art 1 s 117]
297E.09 [Repealed, 2005 c 151 art 1 s 117]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297E.15 [Repealed, 2005 c 151 art 1 s 117]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