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Minnesota Legislature

Office of the Revisor of Statutes

GAMBLING TAXES

Administrative appeals

Distributors' permits, revocation or suspension, Minn. Statutes 2005 297E.031

Appeals, Minn. Statutes 2005 297E.031

Assessments

Additional assessments, interest, Minn. Statutes 2005 297E.14

Jeopardy assessments, Minn. Statutes 2005 297E.02, 2005 297E.03

Procedure for, Minn. Statutes 2005 270C.56

Statutes of limitations, Minn. Statutes 2005 297E.11

Time, Minn. Statutes 2005 297E.11

Audits and examinations, costs, payment

Defined as lawful purpose, Minn. Statutes 2005 349.12

Business day, Minn. Statutes 2005 297E.01, 2005 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2005 297E.11

Collection

Jeopardy collection, Minn. Statutes 2005 297E.02, 2005 297E.03

Penalties, Minn. Statutes 2005 297E.12, 2005 297E.13

Time, bankruptcy, effect, Minn. Statutes 2005 297E.11

Combined receipts taxes, Minn. Statutes 2005 297E.02

Contested cases, distributors' permits

Revocation or suspension, Minn. Statutes 2005 297E.031

Credits

Gambling organizations, account requirements, Minn. Statutes 2005 349.19

Gross profits, exclusion, Minn. Statutes 2005 349.15

Pull-tabs, unsold tickets, Minn. Statutes 2005 297E.02

Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2005 297E.02

Tipboards, unsold tickets, Minn. Statutes 2005 297E.02

Defeat, penalties, Minn. Statutes 2005 297E.13

Definitions

Combined receipts taxes, Minn. Statutes 2005 297E.02

Generally, Minn. Statutes 2005 297E.01

Sports bookmaking taxes, Minn. Statutes 2005 297E.03

Disclosure, sports bookmaking tax returns, Minn. Statutes 2005 297E.03

Distributors' permits, Minn. Statutes 2005 297E.031

Due date, Minn. Statutes 2005 297E.02, 2005 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2005 349.167

Gambling organizations, license purpose, Minn. Statutes 2005 349.16

Penalties, Minn. Statutes 2005 297E.12

Exemptions, Minn. Statutes 2005 297E.02, 2005 349.16

False information, Minn. Statutes 2005 297E.13

Gross receipts tax, Minn. Statutes 2005 297E.02

Interest, Minn. Statutes 2005 297E.11, 2005 297E.14

Payments, priority of allocation, Minn. Statutes 2005 270C.51

Judgments, interest, Minn. Statutes 2005 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2005 297E.13, 2005 349.22

County attorneys, duties, Minn. Statutes 2005 297E.13, 2005 349.22

Tax liability, right of contribution, Minn. Statutes 2005 270C.56

Liability, see Tax liability under this topic

Local gambling taxes, Minn. Statutes 2005 297E.02, 2005 349.213

Notice, Minn. Statutes 2005 297E.02, 2005 297E.03

Orders

Gambling tax permits, revocation or suspension, Minn. Statutes 2005 297E.031

Pari-mutuel betting, Minn. Statutes 2005 240.03, 2005 240.15

Payment

Defined as lawful purpose, Minn. Statutes 2005 349.12

Extensions, Minn. Statutes 2005 297E.10, 2005 297E.14

Generally, Minn. Statutes 2005 297E.02

Late payment, Minn. Statutes 2005 349.1641

Overpayments, refunds, Minn. Statutes 2005 297E.11

Penalties, Minn. Statutes 2005 297E.12, 2005 297E.13

Priority of allocation, Minn. Statutes 2005 270C.51

Sports bookmaking taxes, Minn. Statutes 2005 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2005 349.2125

Penalties (monetary)

Generally, Minn. Statutes 2005 297E.12

Interest, Minn. Statutes 2005 297E.14

License violations, Minn. Statutes 2005 297E.02

Payments, priority of allocation, Minn. Statutes 2005 270C.51

Unpaid taxes, Minn. Statutes 2005 297E.02

Rates

Generally, Minn. Statutes 2005 297E.02

Sports bookmaking taxes, Minn. Statutes 2005 297E.03

Records and record keeping

Data, classification, Minn. Statutes 2005 297E.02

Reduction, gambling organizations

Licenses, Minn. Statutes 2005 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2005 297E.11

Refunds

Appropriations for, Minn. Statutes 2005 297E.02

Claims, time extensions and limitations, Minn. Statutes 2005 297E.11

Erroneous refunds, Minn. Statutes 2005 297E.14

Gambling organizations, account requirements, Minn. Statutes 2005 349.19

Generally, Minn. Statutes 2005 297E.02

Gross profits, exclusion, Minn. Statutes 2005 349.15

Interest, Minn. Statutes 2005 297E.11

Pull-tabs, Minn. Statutes 2005 297E.02

Tipboards, Minn. Statutes 2005 297E.02

Returns

Credits, claiming, Minn. Statutes 2005 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2005 297E.03

Extensions, Minn. Statutes 2005 297E.10

False or fraudulent returns, Minn. Statutes 2005 297E.11 to 2005 297E.13, 2005 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2005 297E.12, 2005 297E.13

Generally, Minn. Statutes 2005 297E.02, 2005 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2005 349.1641

Sports bookmaking taxes, Minn. Statutes 2005 297E.03

Violations, penalties, Minn. Statutes 2005 297E.12

Omissions, assessment, times, Minn. Statutes 2005 297E.11

Reporting requirements, Minn. Statutes 2005 349.165

Revenues, Minn. Statutes 2005 297E.02

Sports bookmaking taxes, Minn. Statutes 2005 297E.02, 2005 297E.03

Statutes of limitations

Assessments, Minn. Statutes 2005 297E.11

Criminal violations, Minn. Statutes 2005 297E.13

Tax liability

Lawsuits, right of contribution, Minn. Statutes 2005 270C.56

Personal debt, Minn. Statutes 2005 297E.02

Personal liability, payment or return violations, Minn. Statutes 2005 270C.56

Pull-tabs, Minn. Statutes 2005 297E.02

Sports bookmaking taxes, Minn. Statutes 2005 297E.03

Tipboards, Minn. Statutes 2005 297E.02

Tax notices

Generally, Minn. Statutes 2005 297E.02

Sports bookmaking taxes, Minn. Statutes 2005 297E.03

Taxpayers

Bankruptcy, effect, Minn. Statutes 2005 297E.11

Notice received

Gambling taxes, generally, Minn. Statutes 2005 297E.02

Sports bookmaking, Minn. Statutes 2005 297E.03

Tax notices, Minn. Statutes 2005 297E.02, 2005 297E.03

Returns, see same under this topic

Who must pay, Minn. Statutes 2005 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2005 349.22

Criminal penalties, Minn. Statutes 2005 297E.13, 2005 349.22

Defeat, Minn. Statutes 2005 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2005 297E.031

Evasion, Minn. Statutes 2005 297E.13, 2005 349.167

False or fraudulent returns, Minn. Statutes 2005 297E.12, 2005 297E.13, 2005 349.2127

Filing or payment violations, Minn. Statutes 2005 297E.13

Licenses, effects on, Minn. Statutes 2005 349.155, 2005 349.1641

Monetary penalties, Minn. Statutes 2005 297E.02, 2005 297E.12, 2005 297E.14

Sports bookmaking tax violations, Minn. Statutes 2005 297E.03

Statutes of limitations, Minn. Statutes 2005 297E.13