GAMBLING TAXES

Combined net receipts taxes, contingent rates, Minn. Laws 2012 c 299 art 4 s 6

Electronic linked bingo games, revenues, Vikings stadium funding, Minn. Laws 2012 c 299 art 4 s 1-5, 7, 8, 13-17

Illegal gambling, Minn. Laws 2017 1Sp c 1 art 14 s 11

Local gambling taxes, revisor's correction, Minn. Laws 2020 c 83 art 1 s 75

Pari-mutuel betting, Minn. Laws 2016 c 183 s 12-14

Penalties, interest on, Minn. Laws 2013 c 143 art 18 s 19

Rates, revisor's correction, Minn. Laws 2020 c 83 art 1 s 76

Refunds, unsold pull-tabs or tipboards, Minn. Laws 2012 c 299 art 4 s 9, 12, 66

Returns

Filing, generally, Minn. Laws 2017 1Sp c 1 art 16 s 36

Illegal gambling, Minn. Laws 2017 1Sp c 1 art 14 s 11

Revenues, available revenues, definition, Minn. Laws 2013 c 143 art 13 s 9

Revenues, increase over 2012 revenues, allocation to Vikings stadium, Minn. Laws 2012 c 299 art 4 s 11

Revisor's correction, Minn. Laws 2015 c 21 art 1 s 65

Tax liability, raffle boards, Minn. Laws 2016 c 138 s 1, 2

Violations and penalties, Minn. Laws 2016 c 138 s 1, 2