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Minnesota Legislature

Office of the Revisor of Statutes

GAMBLING TAXES

Administrative appeals, distributors' permits, revocation or suspension, Minn. Statutes 2018 297E.031

Appeals, Minn. Statutes 2018 297E.031

Assessments

Additional assessments, interest, Minn. Statutes 2018 297E.14

Jeopardy assessments, Minn. Statutes 2018 297E.02, 2018 297E.03

Procedure for, Minn. Statutes 2018 270C.56

Statutes of limitations, Minn. Statutes 2018 297E.11

Time, Minn. Statutes 2018 297E.11

Audits and examinations, costs, payment, defined as lawful purpose, Minn. Statutes 2018 349.12

Business day, Minn. Statutes 2018 297E.01, 2018 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2018 297E.11

Collection

Jeopardy collection, Minn. Statutes 2018 297E.02, 2018 297E.03

Penalties, Minn. Statutes 2018 297E.12, 2018 297E.13

Time, bankruptcy, effect, Minn. Statutes 2018 297E.11

Combined receipts taxes, Minn. Statutes 2018 297E.02

Contested cases, distributors' permits, revocation or suspension, Minn. Statutes 2018 297E.031

Credits, raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2018 297E.02

Defeat, penalties, Minn. Statutes 2018 297E.13

Definitions, generally, Minn. Statutes 2018 297E.01

Disclosure, sports bookmaking tax returns, Minn. Statutes 2018 297E.03

Distributors' permits, Minn. Statutes 2018 297E.031

Due date, Minn. Statutes 2018 297E.02, 2018 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2018 349.167

Gambling organizations, license purpose, Minn. Statutes 2018 349.16

Penalties, Minn. Statutes 2018 297E.12

Exemptions, Minn. Statutes 2018 297E.02, 2018 349.16

False information, Minn. Statutes 2018 297E.13

Gross receipts tax, Minn. Statutes 2018 297E.02

Interest

Generally, Minn. Statutes 2018 297E.14

Payments, priority of allocation, Minn. Statutes 2018 270C.51

Refunds on overpayments, Minn. Statutes 2018 297E.11

Judgments, interest, Minn. Statutes 2018 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2018 297E.13, 2018 349.22

County attorneys, duties, Minn. Statutes 2018 297E.13, 2018 349.22

Tax liability, right of contribution, Minn. Statutes 2018 270C.56

Liability, see Tax liability under this topic

Local gambling taxes, Minn. Statutes 2018 297E.02, 2018 349.213

Notice, Minn. Statutes 2018 297E.02, 2018 297E.03

Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2018 297E.031

Pari-mutuel betting, Minn. Statutes 2018 240.03, 2018 240.15

Payment

Defined as lawful purpose, Minn. Statutes 2018 349.12

Extensions, Minn. Statutes 2018 297E.10, 2018 297E.14

Generally, Minn. Statutes 2018 297E.02

Late payment, Minn. Statutes 2018 349.1641

Overpayments, refunds, Minn. Statutes 2018 297E.11

Penalties, Minn. Statutes 2018 297E.12, 2018 297E.13

Priority of allocation, Minn. Statutes 2018 270C.51

Sports bookmaking taxes, Minn. Statutes 2018 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2018 349.2125

Penalties (monetary)

Generally, Minn. Statutes 2018 297E.12

Interest, Minn. Statutes 2018 297E.14

License violations, Minn. Statutes 2018 297E.02

Payments, priority of allocation, Minn. Statutes 2018 270C.51

Unpaid taxes, Minn. Statutes 2018 297E.02

Rates

Generally, Minn. Statutes 2018 297E.02

Sports bookmaking taxes, Minn. Statutes 2018 297E.03

Records and record keeping, data, classification, Minn. Statutes 2018 297E.02

Reduction, gambling organizations, licenses, Minn. Statutes 2018 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2018 297E.11

Refunds

Claims, time extensions and limitations, Minn. Statutes 2018 297E.11

Erroneous refunds, Minn. Statutes 2018 297E.14

Generally, Minn. Statutes 2018 297E.02

Interest, Minn. Statutes 2018 297E.11

Returns

Credits, claiming, Minn. Statutes 2018 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2018 297E.03

Extensions, Minn. Statutes 2018 297E.10

False or fraudulent returns, Minn. Statutes 2018 297E.11 to 2018 297E.13, 2018 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2018 297E.12, 2018 297E.13

Generally, Minn. Statutes 2018 297E.02, 2018 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2018 349.1641

Sports bookmaking taxes, Minn. Statutes 2018 297E.03

Violations, penalties, Minn. Statutes 2018 297E.12

Omissions, assessment, times, Minn. Statutes 2018 297E.11

Reporting requirements, Minn. Statutes 2018 349.165

Signatures, Minn. Statutes 2018 297E.06

Revenues

Depositing, Minn. Statutes 2018 297E.02

Increase over 2012 revenues, allocation to Vikings stadium, Minn. Statutes 2018 297E.021

Sports bookmaking taxes, Minn. Statutes 2018 297E.02, 2018 297E.03

Statutes of limitations

Assessments, Minn. Statutes 2018 297E.11

Criminal violations, Minn. Statutes 2018 297E.13

Tax liability

Claims for refunds, Minn. Statutes 2018 270C.56

Generally, Minn. Statutes 2018 297E.02

Lawsuits, right of contribution, Minn. Statutes 2018 270C.56

Personal liability, payment or return violations, Minn. Statutes 2018 270C.56

Sports bookmaking taxes, Minn. Statutes 2018 297E.03

Tax notices

Generally, Minn. Statutes 2018 297E.02

Sports bookmaking taxes, Minn. Statutes 2018 297E.03

Taxpayers

Bankruptcy, effect, Minn. Statutes 2018 297E.11

Notice received

Gambling taxes, generally, Minn. Statutes 2018 297E.02

Sports bookmaking, Minn. Statutes 2018 297E.03

Tax notices, Minn. Statutes 2018 297E.02, 2018 297E.03

Returns, see same under this topic

Who must pay, Minn. Statutes 2018 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2018 349.22

Criminal penalties, Minn. Statutes 2018 297E.13, 2018 349.22

Defeat, Minn. Statutes 2018 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2018 297E.031

Evasion, Minn. Statutes 2018 297E.13, 2018 349.167, 2018 609B.171

False or fraudulent returns, Minn. Statutes 2018 297E.12, 2018 297E.13, 2018 349.2127

Filing or payment violations, Minn. Statutes 2018 297E.13

Licenses, effects on, Minn. Statutes 2018 349.155, 2018 349.1641

Monetary penalties, Minn. Statutes 2018 297E.02, 2018 297E.12, 2018 297E.14

Sports bookmaking tax violations, Minn. Statutes 2018 297E.03

Statutes of limitations, Minn. Statutes 2018 297E.13