Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

Minnesota Session Laws 2004 to 2025 Index (topics)

gambling taxes

Agreements to pay, Minn. Law 2009 c 124 s 25

Combined net receipts taxes, contingent rates, Minn. Law 2012 c 299 art 4 s 6

Combined receipts taxes, Minn. Law 2023 c 64 art 13 s 3

Date of filing, Minn. Law 2009 c 88 art 9 s 10

Electronic linked bingo games, revenues, Vikings stadium funding, Minn. Law 2012 c 299 art 4 s 1 to 2012 c 299 art 4 s 5, 7, 8, 13 to 17

Gambling organizations

Annual financial audits, Minn. Law 2009 c 88 art 12 s 13

Audits, Minn. Law 2009 c 88 art 12 s 5

Certified inventory and cash count, Minn. Law 2009 c 88 art 12 s 5

Financial audits, inventories and cash counts, Minn. Law 2009 c 124 s 1

Licenses, suspension for late filing, Minn. Law 2009 c 88 art 12 s 12

Illegal gambling, Minn. Law 2017 1Sp c 1 art 14 s 11

linked bingo games, Minn. Law 2005 c 151 art 8 s 4 to 2005 c 151 art 8 s 9

Local gambling taxes, revisor's correction, Minn. Law 2020 c 83 art 1 s 75

Pari-mutuel betting, Minn. Law 2016 c 183 s 12 to 2016 c 183 s 14

Payment, defined as lawful purpose, revisor's correction, Minn. Law 2023 c 25 s 169

Payments, accounting, Minn. Law 2006 c 205 s 25, 26

Penalties, interest on, Minn. Law 2013 c 143 art 18 s 19

penalties, payments

order of crediting, repeal, Minn. Law 2005 c 151 art 1 s 117, 2005 c 151 art 8 s 20

Pull-tab and tipboard tax, electronic payments, Minn. Law 2009 c 88 art 9 s 8

Rates, revisor's correction, Minn. Law 2020 c 83 art 1 s 76

Refunds, depositing, Minn. Law 2009 c 124 s 47

Refunds, unsold pull-tabs or tipboards, Minn. Law 2012 c 299 art 4 s 9, 12, 66

Returns

Filing, generally, Minn. Law 2017 1Sp c 1 art 16 s 36

Illegal gambling, Minn. Law 2017 1Sp c 1 art 14 s 11

Late filing, Minn. Law 2009 c 88 art 12 s 12

Signatures on, Minn. Law 2009 c 88 art 9 s 9

Revenues, available revenues, definition, Minn. Law 2013 c 143 art 13 s 9

Revenues, increase over 2012 revenues, allocation to Vikings stadium, Minn. Law 2012 c 299 art 4 s 11

Revenues, increase over 2012 revenues, allocation to Vikings stadium, repealed, Minn. Law 2023 c 64 art 13 s 18

Revisor's correction, Minn. Law 2015 c 21 art 1 s 65

Tax liability, raffle boards, Minn. Law 2016 c 138 s 1, 2

Violations and penalties, Minn. Law 2016 c 138 s 1, 2

Violations and penalties, collateral sanctions, repealed, Minn. Law 2024 c 123 art 4 s 22