GAMBLING TAXES

Agreements to pay, Minn. Laws 2009 c 124 s 25

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

Date of filing, Minn. Laws 2009 c 88 art 9 s 10

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

Gambling organizations

Annual financial audits, Minn. Laws 2009 c 88 art 12 s 13

Audits, Minn. Laws 2009 c 88 art 12 s 5

Certified inventory and cash count, Minn. Laws 2009 c 88 art 12 s 5

Financial audits, inventories and cash counts, Minn. Laws 2009 c 124 s 1

Licenses, suspension for late filing, Minn. Laws 2009 c 88 art 12 s 12

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

Pull-tab and tipboard tax, electronic payments, Minn. Laws 2009 c 88 art 9 s 8

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

Refunds, depositing, Minn. Laws 2009 c 124 s 47

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

Returns

Late filing, Minn. Laws 2009 c 88 art 12 s 12

Signatures on, Minn. Laws 2009 c 88 art 9 s 9

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