GAMBLING TAXES

Accounting and bookkeeping, Minn. Rules 7861.0320

Administrative appeals, distributors' permits, revocation or suspension, Minn. Statutes 2022 297E.031

Appeals, Minn. Statutes 2022 297E.031

Assessments

Additional assessments, interest, Minn. Statutes 2022 297E.14

Jeopardy assessments, Minn. Statutes 2022 297E.02, 2022 297E.03

Procedure for, Minn. Statutes 2022 270C.56

Statutes of limitations, Minn. Statutes 2022 297E.11

Time, Minn. Statutes 2022 297E.11

Audits and examinations, costs, payment, defined as lawful purpose, Minn. Statutes 2022 349.12

Business day, Minn. Statutes 2022 297E.01, 2022 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2022 297E.11

Collection

Jeopardy collection, Minn. Statutes 2022 297E.02, 2022 297E.03

Penalties, Minn. Statutes 2022 297E.12, 2022 297E.13

Time, bankruptcy, effect, Minn. Statutes 2022 297E.11

Combined receipts taxes, Minn. Statutes 2022 297E.02

Contested cases, distributors' permits, revocation or suspension, Minn. Statutes 2022 297E.031

Credits, raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2022 297E.02

Defeat, penalties, Minn. Statutes 2022 297E.13

Definitions, generally, Minn. Statutes 2022 297E.01

Disclosure, sports bookmaking tax returns, Minn. Statutes 2022 297E.03

Distributors' permits, Minn. Statutes 2022 297E.031

Due date, Minn. Statutes 2022 297E.02, 2022 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2022 349.167

Gambling organizations, license purpose, Minn. Statutes 2022 349.16

Penalties, Minn. Statutes 2022 297E.12

Exemptions, Minn. Statutes 2022 297E.02, 2022 349.16

Failure to pay taxes, penalties, Minn. Rules 8175.0100

False information, Minn. Statutes 2022 297E.13

Gross receipts tax, Minn. Statutes 2022 297E.02

Interest

Generally, Minn. Statutes 2022 297E.14

Payments, priority of allocation, Minn. Statutes 2022 270C.51

Refunds on overpayments, Minn. Statutes 2022 297E.11

Judgments, interest, Minn. Statutes 2022 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2022 297E.13, 2022 349.22

County attorneys, duties, Minn. Statutes 2022 297E.13, 2022 349.22

Tax liability, right of contribution, Minn. Statutes 2022 270C.56

Liability, see Tax liability under this topic

Local gambling taxes, Minn. Statutes 2022 297E.02, 2022 349.213

Notice, Minn. Statutes 2022 297E.02, 2022 297E.03

Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2022 297E.031

Pari-mutuel betting, Minn. Statutes 2022 240.03, 2022 240.15

Pari-mutuel betting, Minn. Rules 7874.0100

Payment

Defined as lawful purpose, Minn. Statutes 2022 349.12

Extensions, Minn. Statutes 2022 297E.10, 2022 297E.14

Generally, Minn. Statutes 2022 297E.02

Late payment, Minn. Statutes 2022 349.1641

Overpayments, refunds, Minn. Statutes 2022 297E.11

Penalties, Minn. Statutes 2022 297E.12, 2022 297E.13

Priority of allocation, Minn. Statutes 2022 270C.51

Sports bookmaking taxes, Minn. Statutes 2022 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2022 349.2125

Penalties (monetary)

Generally, Minn. Statutes 2022 297E.12

Interest, Minn. Statutes 2022 297E.14

License violations, Minn. Statutes 2022 297E.02

Payments, priority of allocation, Minn. Statutes 2022 270C.51

Unpaid taxes, Minn. Statutes 2022 297E.02

Rates

Generally, Minn. Statutes 2022 297E.02

Sports bookmaking taxes, Minn. Statutes 2022 297E.03

Records and record keeping, data, classification, Minn. Statutes 2022 297E.02

Reduction, gambling organizations, licenses, Minn. Statutes 2022 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2022 297E.11

Refunds

Claims, time extensions and limitations, Minn. Statutes 2022 297E.11

Erroneous refunds, Minn. Statutes 2022 297E.14

Generally, Minn. Statutes 2022 297E.02

Interest, Minn. Statutes 2022 297E.11

Returns, played games, gambling equipment returned to distributor, Minn. Rules 7861.0260

Returns

Credits, claiming, Minn. Statutes 2022 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2022 297E.03

Extensions, Minn. Statutes 2022 297E.10

False or fraudulent returns, Minn. Statutes 2022 297E.11 to 2022 297E.13, 2022 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2022 297E.12, 2022 297E.13

Generally, Minn. Statutes 2022 297E.02, 2022 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2022 349.1641

Sports bookmaking taxes, Minn. Statutes 2022 297E.03

Violations, penalties, Minn. Statutes 2022 297E.12

Omissions, assessment, times, Minn. Statutes 2022 297E.11

Reporting requirements, Minn. Statutes 2022 349.165

Signatures, Minn. Statutes 2022 297E.06

Revenues

Depositing, Minn. Statutes 2022 297E.02

Increase over 2012 revenues, allocation to Vikings stadium, Minn. Statutes 2022 297E.021

Sports bookmaking taxes, Minn. Statutes 2022 297E.02, 2022 297E.03

Statutes of limitations

Assessments, Minn. Statutes 2022 297E.11

Criminal violations, Minn. Statutes 2022 297E.13

Tax liability

Claims for refunds, Minn. Statutes 2022 270C.56

Generally, Minn. Statutes 2022 297E.02

Lawsuits, right of contribution, Minn. Statutes 2022 270C.56

Personal liability, payment or return violations, Minn. Statutes 2022 270C.56

Sports bookmaking taxes, Minn. Statutes 2022 297E.03

Tax notices

Generally, Minn. Statutes 2022 297E.02

Sports bookmaking taxes, Minn. Statutes 2022 297E.03

Taxpayers

Bankruptcy, effect, Minn. Statutes 2022 297E.11

Notice received

Gambling taxes, generally, Minn. Statutes 2022 297E.02

Sports bookmaking, Minn. Statutes 2022 297E.03

Tax notices, Minn. Statutes 2022 297E.02, 2022 297E.03

Returns, see same under this topic

Who must pay, Minn. Statutes 2022 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2022 349.22

Criminal penalties, Minn. Statutes 2022 297E.13, 2022 349.22

Defeat, Minn. Statutes 2022 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2022 297E.031

Evasion, Minn. Statutes 2022 297E.13, 2022 349.167, 2022 609B.171

False or fraudulent returns, Minn. Statutes 2022 297E.12, 2022 297E.13, 2022 349.2127

Filing or payment violations, Minn. Statutes 2022 297E.13

Licenses, effects on, Minn. Statutes 2022 349.155, 2022 349.1641

Monetary penalties, Minn. Statutes 2022 297E.02, 2022 297E.12, 2022 297E.14

Sports bookmaking tax violations, Minn. Statutes 2022 297E.03

Statutes of limitations, Minn. Statutes 2022 297E.13