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Minnesota Legislature

Office of the Revisor of Statutes

GAMBLING TAXES

Accounting and bookkeeping, Minn. Rules 7861.0320

Failure to pay taxes, penalties, Minn. Rules 8175.0100

Pari-mutuel betting, Minn. Rules 7874.0100

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