GAMBLING TAXES

Administrative appeals, distributors' permits, revocation or suspension, Minn. Statutes 2024 297E.031

Appeals, Minn. Statutes 2024 297E.031

Assessments

Additional assessments, interest, Minn. Statutes 2024 297E.14

Jeopardy assessments, Minn. Statutes 2024 297E.02, 297E.03

Procedure for, Minn. Statutes 2024 270C.56

Statutes of limitations, Minn. Statutes 2024 297E.11

Time, Minn. Statutes 2024 297E.11

Audits and examinations, costs, payment, defined as lawful purpose, Minn. Statutes 2024 349.12

Business day, Minn. Statutes 2024 297E.01, 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2024 297E.11

Collection

Jeopardy collection, Minn. Statutes 2024 297E.02, 297E.03

Penalties, Minn. Statutes 2024 297E.12, 297E.13

Time, bankruptcy, effect, Minn. Statutes 2024 297E.11

Combined receipts taxes, Minn. Statutes 2024 297E.02

Contested cases, distributors' permits, revocation or suspension, Minn. Statutes 2024 297E.031

Credits, raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2024 297E.02

Defeat, penalties, Minn. Statutes 2024 297E.13

Definitions, generally, Minn. Statutes 2024 297E.01

Disclosure, sports bookmaking tax returns, Minn. Statutes 2024 297E.03

Distributors' permits, Minn. Statutes 2024 297E.031

Due date, Minn. Statutes 2024 297E.02, 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2024 349.167

Gambling organizations, license purpose, Minn. Statutes 2024 349.16

Penalties, Minn. Statutes 2024 297E.12

Exemptions, Minn. Statutes 2024 297E.02, 349.16

False information, Minn. Statutes 2024 297E.13

Gross receipts tax, Minn. Statutes 2024 297E.02

Interest

Generally, Minn. Statutes 2024 297E.14

Payments, priority of allocation, Minn. Statutes 2024 270C.51

Refunds on overpayments, Minn. Statutes 2024 297E.11

Judgments, interest, Minn. Statutes 2024 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2024 297E.13, 349.22

County attorneys, duties, Minn. Statutes 2024 297E.13, 349.22

Tax liability, right of contribution, Minn. Statutes 2024 270C.56

Liability, see Tax liability under this topic

Local gambling taxes, Minn. Statutes 2024 297E.02, 349.213

Notice, Minn. Statutes 2024 297E.02, 297E.03

Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2024 297E.031

Pari-mutuel betting, Minn. Statutes 2024 240.03, 240.15

Payment

Defined as lawful purpose, Minn. Statutes 2024 349.12

Extensions, Minn. Statutes 2024 297E.10, 297E.14

Generally, Minn. Statutes 2024 297E.02

Late payment, Minn. Statutes 2024 349.1641

Overpayments, refunds, Minn. Statutes 2024 297E.11

Penalties, Minn. Statutes 2024 297E.12, 297E.13

Priority of allocation, Minn. Statutes 2024 270C.51

Sports bookmaking taxes, Minn. Statutes 2024 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2024 349.2125

Penalties (monetary)

Generally, Minn. Statutes 2024 297E.12

Interest, Minn. Statutes 2024 297E.14

License violations, Minn. Statutes 2024 297E.02

Payments, priority of allocation, Minn. Statutes 2024 270C.51

Unpaid taxes, Minn. Statutes 2024 297E.02

Rates

Generally, Minn. Statutes 2024 297E.02

Sports bookmaking taxes, Minn. Statutes 2024 297E.03

Records and record keeping, data, classification, Minn. Statutes 2024 297E.02

Reduction, gambling organizations, licenses, Minn. Statutes 2024 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2024 297E.11

Refunds

Claims, time extensions and limitations, Minn. Statutes 2024 297E.11

Erroneous refunds, Minn. Statutes 2024 297E.14

Generally, Minn. Statutes 2024 297E.02

Interest, Minn. Statutes 2024 297E.11

Returns

Credits, claiming, Minn. Statutes 2024 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2024 297E.03

Extensions, Minn. Statutes 2024 297E.10

False or fraudulent returns, Minn. Statutes 2024 297E.11 to 297E.13, 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2024 297E.12, 297E.13

Generally, Minn. Statutes 2024 297E.02, 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2024 349.1641

Sports bookmaking taxes, Minn. Statutes 2024 297E.03

Violations, penalties, Minn. Statutes 2024 297E.12

Omissions, assessment, times, Minn. Statutes 2024 297E.11

Reporting requirements, Minn. Statutes 2024 349.165

Signatures, Minn. Statutes 2024 297E.06

Revenues, depositing, Minn. Statutes 2024 297E.02

Sports bookmaking taxes, Minn. Statutes 2024 297E.02, 297E.03

Statutes of limitations

Assessments, Minn. Statutes 2024 297E.11

Criminal violations, Minn. Statutes 2024 297E.13

Tax liability

Claims for refunds, Minn. Statutes 2024 270C.56

Generally, Minn. Statutes 2024 297E.02

Lawsuits, right of contribution, Minn. Statutes 2024 270C.56

Personal liability, payment or return violations, Minn. Statutes 2024 270C.56

Sports bookmaking taxes, Minn. Statutes 2024 297E.03

Tax notices

Generally, Minn. Statutes 2024 297E.02

Sports bookmaking taxes, Minn. Statutes 2024 297E.03

Taxpayers

Bankruptcy, effect, Minn. Statutes 2024 297E.11

Notice received

Gambling taxes, generally, Minn. Statutes 2024 297E.02

Sports bookmaking, Minn. Statutes 2024 297E.03

Tax notices, Minn. Statutes 2024 297E.02, 297E.03

Returns, see same under this topic

Who must pay, Minn. Statutes 2024 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2024 349.22

Criminal penalties, Minn. Statutes 2024 297E.13, 349.22

Defeat, Minn. Statutes 2024 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2024 297E.031

Evasion, Minn. Statutes 2024 297E.13, 349.167

False or fraudulent returns, Minn. Statutes 2024 297E.12, 297E.13, 349.2127

Filing or payment violations, Minn. Statutes 2024 297E.13

Licenses, effects on, Minn. Statutes 2024 349.155, 349.1641

Monetary penalties, Minn. Statutes 2024 297E.02, 297E.12, 297E.14

Sports bookmaking tax violations, Minn. Statutes 2024 297E.03

Statutes of limitations, Minn. Statutes 2024 297E.13