1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to lawful gambling; regulating paddleticket 1.3 cards; eliminating the requirement for a separate tax 1.4 refund and credit account; amending Minnesota Statutes 1.5 1996, sections 297E.04, subdivision 3; 349.12, 1.6 subdivision 26a; 349.163, subdivision 8; and 349.19, 1.7 subdivision 2a. 1.8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.9 Section 1. Minnesota Statutes 1996, section 297E.04, 1.10 subdivision 3, is amended to read: 1.11 Subd. 3. [PADDLETICKET CARD MASTER FLARES.] Each sealed 1.12 grouping of 100 or fewer paddleticket cards must have its own 1.13 individual master flare. The manufacturer of the paddleticket 1.14 cards must affix to or imprint at the bottom of each master 1.15 flare a bar code that provides: 1.16 (1) the name of the manufacturer; 1.17 (2) the first paddleticket card number in the group; 1.18 (3) the number of paddletickets attached to each 1.19 paddleticket card in the group; and 1.20 (4) all other information required by the commissioner. 1.21This subdivision applies to paddleticket cards (i) sold by a1.22manufacturer after June 30, 1995, for use or resale in Minnesota1.23or (ii) shipped into or caused to be shipped into Minnesota by a1.24manufacturer after June 30, 1995. Paddleticket cards that are1.25subject to this subdivision may not have a registration stamp1.26affixed to the master flare.2.1 Sec. 2. Minnesota Statutes 1996, section 349.12, 2.2 subdivision 26a, is amended to read: 2.3 Subd. 26a. [MASTER FLARE.] "Master flare" is the posted 2.4 display, with registration stamp affixed or bar code imprinted 2.5 or affixed, that is used in conjunction with sealed groupings of 2.6 100 or fewer sequentially numbered paddleticket cards. 2.7 Sec. 3. Minnesota Statutes 1996, section 349.163, 2.8 subdivision 8, is amended to read: 2.9 Subd. 8. [PADDLETICKET CARD MASTER FLARES.] Each sealed 2.10 grouping of 100 or fewer paddleticket cards must have its own 2.11 individual master flare. The manufacturer must affix to or 2.12 imprint at the bottom of the master flare a bar code that 2.13 provides all information required by the commissioner of revenue 2.14 under section 297E.04, subdivision 3. 2.15This subdivision applies to paddleticket cards sold by a2.16manufacturer after June 30, 1995, for use or resale in Minnesota2.17or shipped into or caused to be shipped into Minnesota by a2.18manufacturer after June 30, 1995. Paddleticket cards which are2.19subject to this subdivision shall not have a registration stamp2.20affixed to the master flare.2.21 Sec. 4. Minnesota Statutes 1996, section 349.19, 2.22 subdivision 2a, is amended to read: 2.23 Subd. 2a. [TAX REFUND AND CREDITACCOUNT.] (a) Each 2.24 organization that receives a refund or credit under section 2.25 297E.02, subdivision 4, paragraph (d), mustestablish a separate2.26account designated as the tax and credit refund account. The2.27organization must (1)within four business days of receiving a 2.28 refund under that paragraph deposit the refund in 2.29 the organization's gambling account, and (2) within four2.30business days of filing a tax return that claims a credit under2.31that paragraph, transfer from the separate account established2.32under subdivision 2 to the tax refund and credit account an2.33amount equal to the tax credit. 2.34(b) The name and address of the bank, the account number2.35for the tax refund and credit account, and the names of2.36organization members authorized as signatories on the account3.1must be provided to the board within 30 days of the date when3.2the organization establishes the account. Changes in the3.3information must be submitted to the board at least ten days3.4before the change is made.3.5(c)(b) The organization may expendmoney in the account3.6 the tax refund or credit issued under section 297E.02, 3.7 subdivision 4, paragraph (d), only for lawful purposes, other 3.8 than lawful purposes described in section 349.012, subdivision 3.9 25, paragraph (a), clauses (8), (9), and (12). Amountsin the3.10accountreceived as refunds or allowed as credits must be spent 3.11 for qualifying lawful purposes no later than one year after the 3.12 refund or credit isdepositedreceived. 3.13 Sec. 5. [EFFECTIVE DATE.] 3.14 Sections 1 to 3 are effective for sales of paddleticket 3.15 cards by a manufacturer after December 31, 1997.