GAMBLING TAXES

Administrative appeals, distributors' permits

Revocation or suspension, Minn. Statutes 2007 297E.031

Appeals, Minn. Statutes 2007 297E.031

Assessments

Additional assessments, interest, Minn. Statutes 2007 297E.14

Jeopardy assessments, Minn. Statutes 2007 297E.02, 297E.03

Procedure for, Minn. Statutes 2007 270C.56

Statutes of limitations, Minn. Statutes 2007 297E.11

Time, Minn. Statutes 2007 297E.11

Audits and examinations, costs, payment

Defined as lawful purpose, Minn. Statutes 2007 349.12

Business day, Minn. Statutes 2007 297E.01, 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2007 297E.11

Collection

Jeopardy collection, Minn. Statutes 2007 297E.02, 297E.03

Penalties, Minn. Statutes 2007 297E.12, 297E.13

Time, bankruptcy, effect, Minn. Statutes 2007 297E.11

Combined receipts taxes, Minn. Statutes 2007 297E.02

Contested cases, distributors' permits

Revocation or suspension, Minn. Statutes 2007 297E.031

Credits

Gambling organizations, account requirements, Minn. Statutes 2007 349.19

Gross profits, exclusion, Minn. Statutes 2007 349.15

Pull-tabs, unsold tickets, Minn. Statutes 2007 297E.02

Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2007 297E.02

Tipboards, unsold tickets, Minn. Statutes 2007 297E.02

Defeat, penalties, Minn. Statutes 2007 297E.13

Definitions, generally, Minn. Statutes 2007 297E.01

Disclosure, sports bookmaking tax returns, Minn. Statutes 2007 297E.03

Distributors' permits, Minn. Statutes 2007 297E.031

Due date, Minn. Statutes 2007 297E.02, 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2007 349.167

Gambling organizations, license purpose, Minn. Statutes 2007 349.16

Penalties, Minn. Statutes 2007 297E.12

Exemptions, Minn. Statutes 2007 297E.02, 349.16

False information, Minn. Statutes 2007 297E.13

Gross receipts tax, Minn. Statutes 2007 297E.02

Interest

Generally, Minn. Statutes 2007 297E.14

Payments, priority of allocation, Minn. Statutes 2007 270C.51

Refunds on overpayments, Minn. Statutes 2007 297E.11

Judgments, interest, Minn. Statutes 2007 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2007 297E.13, 349.22

County attorneys, duties, Minn. Statutes 2007 297E.13, 349.22

Tax liability, right of contribution, Minn. Statutes 2007 270C.56

Liability, see Tax liability under this topic

Local gambling taxes, Minn. Statutes 2007 297E.02, 349.213

Notice, Minn. Statutes 2007 297E.02, 297E.03

Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2007 297E.031

Pari-mutuel betting, Minn. Statutes 2007 240.03, 240.15

Payment

Defined as lawful purpose, Minn. Statutes 2007 349.12

Extensions, Minn. Statutes 2007 297E.10, 297E.14

Generally, Minn. Statutes 2007 297E.02

Late payment, Minn. Statutes 2007 349.1641

Overpayments, refunds, Minn. Statutes 2007 297E.11

Penalties, Minn. Statutes 2007 297E.12, 297E.13

Priority of allocation, Minn. Statutes 2007 270C.51

Sports bookmaking taxes, Minn. Statutes 2007 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2007 349.2125

Penalties (monetary)

Generally, Minn. Statutes 2007 297E.12

Interest, Minn. Statutes 2007 297E.14

License violations, Minn. Statutes 2007 297E.02

Payments, priority of allocation, Minn. Statutes 2007 270C.51

Unpaid taxes, Minn. Statutes 2007 297E.02

Rates

Generally, Minn. Statutes 2007 297E.02

Sports bookmaking taxes, Minn. Statutes 2007 297E.03

Records and record keeping, data, classification, Minn. Statutes 2007 297E.02

Reduction, gambling organizations, licenses, Minn. Statutes 2007 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2007 297E.11

Refunds

Claims, time extensions and limitations, Minn. Statutes 2007 297E.11

Erroneous refunds, Minn. Statutes 2007 297E.14

Gambling organizations, account requirements, Minn. Statutes 2007 349.19

Generally, Minn. Statutes 2007 297E.02

Gross profits, exclusion, Minn. Statutes 2007 349.15

Interest, Minn. Statutes 2007 297E.11

Returns

Credits, claiming, Minn. Statutes 2007 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2007 297E.03

Extensions, Minn. Statutes 2007 297E.10

False or fraudulent returns, Minn. Statutes 2007 297E.11 to 297E.13, 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2007 297E.12, 297E.13

Generally, Minn. Statutes 2007 297E.02, 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2007 349.1641

Sports bookmaking taxes, Minn. Statutes 2007 297E.03

Violations, penalties, Minn. Statutes 2007 297E.12

Omissions, assessment, times, Minn. Statutes 2007 297E.11

Reporting requirements, Minn. Statutes 2007 349.165

Revenues, Minn. Statutes 2007 297E.02

Sports bookmaking taxes, Minn. Statutes 2007 297E.02, 297E.03

Statutes of limitations

Assessments, Minn. Statutes 2007 297E.11

Criminal violations, Minn. Statutes 2007 297E.13

Tax liability

Generally, Minn. Statutes 2007 297E.02

Lawsuits, right of contribution, Minn. Statutes 2007 270C.56

Personal liability, payment or return violations, Minn. Statutes 2007 270C.56

Sports bookmaking taxes, Minn. Statutes 2007 297E.03

Tax notices

Generally, Minn. Statutes 2007 297E.02

Sports bookmaking taxes, Minn. Statutes 2007 297E.03

Taxpayers

Bankruptcy, effect, Minn. Statutes 2007 297E.11

Notice received

Gambling taxes, generally, Minn. Statutes 2007 297E.02

Sports bookmaking, Minn. Statutes 2007 297E.03

Tax notices, Minn. Statutes 2007 297E.02, 297E.03

Returns, see same under this topic

Who must pay, Minn. Statutes 2007 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2007 349.22

Criminal penalties, Minn. Statutes 2007 297E.13, 349.22

Defeat, Minn. Statutes 2007 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2007 297E.031

Evasion, Minn. Statutes 2007 297E.13, 349.167, 609B.171

False or fraudulent returns, Minn. Statutes 2007 297E.12, 297E.13, 349.2127

Filing or payment violations, Minn. Statutes 2007 297E.13

Licenses, effects on, Minn. Statutes 2007 349.155, 349.1641

Monetary penalties, Minn. Statutes 2007 297E.02, 297E.12, 297E.14

Sports bookmaking tax violations, Minn. Statutes 2007 297E.03

Statutes of limitations, Minn. Statutes 2007 297E.13