2006 Minnesota Statutes

297E.031 GAMBLING TAX PERMIT.
    Subdivision 1. Application and issuance. A distributor who sells gambling products
under this chapter must file an application with the commissioner, on a form prescribed by the
commissioner, for a gambling tax permit and identification number. The commissioner, when
satisfied that the applicant meets all applicable requirements under this chapter and chapter
349, shall issue the applicant a permit and number. A permit is not assignable and is valid only
for the distributor in whose name it is issued.
    Subd. 2. Suspension; revocation. (a) If a distributor fails to comply with this chapter or a
rule of the commissioner, or if a license issued under chapter 349 is revoked or suspended, the
commissioner, after giving notice, may for reasonable cause revoke or suspend a permit held by a
distributor. A notice must be sent to the distributor at least 15 days before the proposed suspension
or revocation is to take effect. The notice must give the reason for the proposed suspension or
revocation and must require the distributor to show cause why the proposed action should not be
taken. The notice may be served personally or by mail.
(b) The notice must inform the distributor of the right to a contested case hearing. If a
request in writing is made to the commissioner within 14 days of the date of the notice, the
commissioner shall defer action on the suspension or revocation and shall refer the case to the
Office of Administrative Hearings for the scheduling of a contested case hearing. The distributor
must be served with 20 days' notice in writing specifying the time and place of the hearing and the
allegations against the distributor.
(c) The commissioner shall issue a final order following receipt of the recommendation of
the administrative law judge.
(d) Under section 271.06, subdivision 1, an appeal to the Tax Court may be taken from the
commissioner's order of revocation or suspension. The commissioner may not issue a new permit
after revocation except upon application accompanied by reasonable evidence of the intention
of the applicant to comply with all applicable laws and rules.
History: 1994 c 633 art 2 s 4; 1995 c 264 art 17 s 6