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 […]
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 […]
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. […]
297E.03 SPORTS BOOKMAKING TAX. Subdivision 1. Imposition of tax. An excise tax of six percent is imposed on the value of all bets received by, recorded by, accepted by, forwarded by, or placed with a person engaged in sports bookmaking. Subd. 2. Bet defined. For purposes of this section, the term “bet” has the meaning […]
297E.031 GAMBLING TAX PERMIT. Subdivision 1. Application and issuance. A distributor who sells gambling products under this chapter must file an application with the commissioner, on a form prescribed by the commissioner, for a gambling tax permit and identification number. The commissioner, when satisfied that the applicant meets all applicable requirements under this chapter and […]
297E.04 MANUFACTURER’S REPORTS AND RECORDS. Subdivision 1. Reports of sales. A manufacturer who sells gambling product for use or resale in this state, or for receipt by a person or entity in this state, shall file with the commissioner, on a form prescribed by the commissioner, a report of gambling product sold to any person […]
297E.05 DISTRIBUTOR REPORTS AND RECORDS. Subdivision 1. Business records. A distributor shall keep at each place of business complete and accurate records for that place of business, including itemized invoices of gambling product held, purchased, manufactured, or brought in or caused to be brought in from without this state, and of all sales of gambling […]
297E.06 ORGANIZATION REPORTS AND RECORDS. Subdivision 1. Reports. An organization must file with the commissioner, on a form prescribed by the commissioner, a report showing all gambling activity conducted by that organization for each month. Gambling activity includes all gross receipts, prizes, all gambling taxes owed or paid to the commissioner, all gambling expenses, and […]
297E.07 INSPECTION RIGHTS. At any reasonable time, without notice and without a search warrant, the commissioner may enter a place of business of a manufacturer, distributor, organization, or linked bingo game provider; any site from which pull-tabs or tipboards or other gambling equipment or gambling product are being manufactured, stored, or sold; or any site […]
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
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 […]
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, […]
297E.13 TAX-RELATED CRIMINAL PENALTIES. Subdivision 1. Penalty for failure to file or pay. (a) A person required to file a return, report, or other document with the commissioner, who knowingly fails to file it when required, is guilty of a gross misdemeanor. A person required to file a return, report, or other document who willfully […]
297E.14 INTEREST. Subdivision 1. Interest rate. If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax is not paid within the time specified by law for payment, the unpaid tax bears interest from the date the tax should have […]
297E.16 CONTRABAND. Subdivision 1. Seizure. Contraband may be seized by the commissioner or by any sheriff or other police officer, hereinafter referred to as the “seizing authority,” with or without process, and is subject to forfeiture as provided in subdivision 2. Subd. 2. Inventory; judicial determination; appeal; disposition of seized property. (a) Within ten days […]
297E.17 DISTRIBUTOR’S BOND. On finding it necessary to ensure compliance with this chapter, the commissioner may require that a distributor deposit with the commissioner security in the form and amount determined by the commissioner, but not more than the lesser of (1) twice the estimated average monthly tax liability for the previous 12 months, or […]
