Section 297E.10 — Extensions For Filing Returns And Paying Taxes.
297E.10 EXTENSIONS FOR FILING RETURNS AND PAYING TAXES. If, in the commissioner’s judgment, good cause exists, the commissioner may extend the time for filing tax returns, paying taxes, or both, for not more than six months. History: 1994 c 633 art 2 s 11
Section 297E.11 — Limitations On Time For Assessment Of Tax.
297E.11 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. Subdivision 1. General rule. Except as otherwise provided in this chapter, the amount of taxes assessable must be assessed within 3-1/2 years after the return is filed, whether or not the return is filed on or after the date prescribed. A return must not be treated as […]
Section 297E.12 — Civil Penalties.
297E.12 CIVIL PENALTIES. Subdivision 1. Penalty for failure to pay tax. If a tax is not paid within the time specified for payment, a penalty is added to the amount required to be shown as tax. The penalty is five percent of the unpaid tax if the failure is for not more than 30 days, […]
Section 297E.021 — Special Allocation Of Revenues.
297E.021 SPECIAL ALLOCATION OF REVENUES. Subdivision 1. Application; revenues not pledged. The provisions of this subdivision apply only after the issuance of appropriation bonds under section 16A.965, subdivision 2, but do not constitute a pledge of available revenues as security for payment of principal and interest on appropriation bonds issued under section 16A.965. Subd. 2. […]
Section 297E.01 — Definitions.
297E.01 DEFINITIONS. Subdivision 1. Scope. Unless otherwise defined in this chapter, or unless the context clearly indicates otherwise, the terms used in this chapter have the meaning given them in chapter 349. The definitions in this section are for tax administration purposes and apply to this chapter. Subd. 2. Bingo. For purposes of this chapter […]
Section 297E.02 — Tax Imposed.
297E.02 TAX IMPOSED. Subdivision 1. Imposition. A tax is imposed on all lawful gambling other than (1) paper or electronic pull-tab deals or games; (2) tipboard deals or games; (3) electronic linked bingo; and (4) items listed in section 297E.01, subdivision 8, clauses (4) and (5), at the rate of 8.5 percent on the gross […]