PARI-MUTUEL BETTING

Authorization

Constitutional provisions, Minn. Const. art 10 s 8

Licenses, Minn. Statutes 2011 240.13

Bettors under age 18, Minn. Statutes 2011 240.13

Children, Minn. Statutes 2011 240.13, 240.25

Constitutional provisions, authorization, Minn. Const. art 10 s 8

Contested cases, generally, Minn. Statutes 2011 240.20

Definitions, pari-mutuel horse racing, Minn. Statutes 2011 240.01

Employees, licenses, generally, Minn. Statutes 2011 240.08

Gambling debts

Compulsive gambling treatment program, Minn. Statutes 2011 240.13

Security pledged void, exceptions, Minn. Statutes 2011 541.21

Inspections, Minn. Statutes 2011 240.04

Interstate Horse Racing Act, compliance, Minn. Statutes 2011 240.13

Investigations, licensees, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2011 299L.02

Lawful gambling, Minn. Statutes 2011 609.75, 609.761

Licensees

Generally, see Licensees under HORSE RACING

Investigations, Alcohol and Gambling Enforcement Division duties, Minn. Statutes 2011 299L.02

Machinery and equipment

Inspections, Minn. Statutes 2011 240.04

Requirements, Minn. Statutes 2011 240.13

Pari-mutuel pools, Minn. Statutes 2011 240.13

Pari-mutuels director, duties, Minn. Statutes 2011 240.04

Payments

Tax withholding, Minn. Statutes 2011 290.92

Time limit, Minn. Statutes 2011 240.13

Posting (notices), compulsive gambling treatment

Toll-free telephone number, Minn. Statutes 2011 240.13

Prize disclosures, exemption from law, Minn. Statutes 2011 325F.755

Purses, Minn. Statutes 2011 240.13

Racing Commission

Duties, Minn. Statutes 2011 240.03

Rulemaking authority, Minn. Statutes 2011 240.23

Reports about, pari-mutuels director, duties, Minn. Statutes 2011 240.04

Requirements, generally, Minn. Statutes 2011 240.13

Stewards, Minn. Statutes 2011 240.155, 240.16, 240.28

Taxes

Collection, by Racing Commission, Minn. Statutes 2011 240.03

Direct deposit, rulemaking, Minn. Statutes 2011 240.15

Pari-mutuel licenses, Minn. Statutes 2011 240.15

Winners, withholding, Minn. Statutes 2011 290.92

Tickets

Altering, Minn. Statutes 2011 240.25, 240.26

Counterfeiting, Minn. Statutes 2011 240.25, 240.26

Equipment, Minn. Statutes 2011 240.04, 240.13

Forgery, Minn. Statutes 2011 240.25, 240.26

Unredeemed tickets, Minn. Statutes 2011 240.13, 240.15

Violations and penalties

Bets

Amount, Minn. Statutes 2011 240.13

Illegal bets, Minn. Statutes 2011 240.25, 240.26

Licensees, effect on license, Minn. Statutes 2011 240.28, 240.30

Off-track bets, Minn. Statutes 2011 240.25, 240.26

Bettors under age 18, Minn. Statutes 2011 240.25

Tickets, Minn. Statutes 2011 240.25, 240.26

Winners, withholding (taxes), Minn. Statutes 2011 290.92

Winnings

Nonresidents, assignment to state, income and franchise taxes, Minn. Statutes 2011 290.17

Withholding (taxes), Minn. Statutes 2011 290.92