PARI-MUTUEL BETTING

Application of law

Prize disclosures, exemption from law, Minn. Statutes 2004 325F.755

Authorization

Constitutional provisions, Minn. Const. art 10 s 8

Licenses, Minn. Statutes 2004 240.13

Average daily handle, defined, Minn. Statutes 2004 240.01

Breakage, defined, Minn. Statutes 2004 240.01

Children, Minn. Statutes 2004 240.13, 240.25

Constitutional provisions

Authorization, Minn. Const. art 10 s 8

Contested cases, generally, Minn. Statutes 2004 240.20

Definitions, pari-mutuel horse racing, Minn. Statutes 2004 240.01

Employees, licenses, generally, Minn. Statutes 2004 240.08

Gambling debts

Compulsive gambling treatment program, Minn. Statutes 2004 240.13

Security pledged void, exceptions, Minn. Statutes 2004 541.21

Inspections, Minn. Statutes 2004 240.04

Interstate Horse Racing Act, compliance, Minn. Statutes 2004 240.13

Investigations, licensees, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2004 299L.02

Lawful gambling, Minn. Statutes 2004 609.75, 609.761

Licensees

Generally, see Licensees under HORSE RACING

Investigations, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2004 299L.02

Machinery and equipment

Approval, Minn. Statutes 2004 240.13

Inspections, Minn. Statutes 2004 240.04

Requirements, Minn. Statutes 2004 240.13

Multiple pools and bets, defined, Minn. Statutes 2004 240.01

On-track pari-mutuel betting, defined, Minn. Statutes 2004 240.01

Pari-mutuel pools, Minn. Statutes 2004 240.13

Pari-mutuels director, duties, Minn. Statutes 2004 240.04

Payments

Tax withholding, Minn. Statutes 2004 290.92

Time limit, Minn. Statutes 2004 240.13

Posting (notices), compulsive gambling treatment, toll-free telephone number, Minn. Statutes 2004 240.13

Purses, Minn. Statutes 2004 240.13

Racing Commission, duties, Minn. Statutes 2004 240.03

Reports about, pari-mutuels director, duties, Minn. Statutes 2004 240.04

Requirements, generally, Minn. Statutes 2004 240.13

Rulemaking about

Generally, Minn. Statutes 2004 240.23

Pari-mutuel pools, Minn. Statutes 2004 240.13

Taxes, direct deposit, Minn. Statutes 2004 240.15

Stewards, Minn. Statutes 2004 240.155, 240.16, 240.28

Straight pools and bets, defined, Minn. Statutes 2004 240.01

Taxes

Collection, by Racing Commission, Minn. Statutes 2004 240.03

Pari-mutuel licenses, Minn. Statutes 2004 240.15

Winners, withholding, Minn. Statutes 2004 290.92

Tickets

Altering, Minn. Statutes 2004 240.25, 240.26

Counterfeiting, Minn. Statutes 2004 240.25, 240.26

Equipment, Minn. Statutes 2004 240.04, 240.13

Forgery, Minn. Statutes 2004 240.25, 240.26

Unredeemed tickets, Minn. Statutes 2004 240.13, 240.15

Violations and penalties

Bets

Amount, Minn. Statutes 2004 240.13

Illegal bets, Minn. Statutes 2004 240.25, 240.26

Licensees, effect on license, Minn. Statutes 2004 240.28, 240.30

Off-track bets, Minn. Statutes 2004 240.25, 240.26

Bettors under age 18, Minn. Statutes 2004 240.13, 240.25

Tickets, Minn. Statutes 2004 240.25, 240.26

Winners, withholding (taxes), Minn. Statutes 2004 290.92

Winnings

Nonresidents, assignment to state, income and franchise taxes, Minn. Statutes 2004 290.17

Withholding (taxes), Minn. Statutes 2004 290.92