Section | Headnote |
---|---|
297E.01 | Definitions. |
297E.02 | Tax imposed. |
297E.03 | Sports bookmaking tax. |
297E.031 | Gambling tax permit. |
297E.04 | Manufacturer's reports and records. |
297E.05 | Distributor reports and records. |
297E.06 | Organization reports and records. |
297E.07 | Inspection rights. |
297E.08 | Examinations. |
297E.09 | Assessments. |
297E.10 | Extensions for filing returns and paying taxes. |
297E.11 | Limitations on time for assessment of tax. |
297E.12 | Civil penalties. |
297E.13 | Tax-related criminal penalties. |
297E.14 | Interest. |
297E.15 | Administrative review. |
297E.16 | Contraband. |
297E.17 | Distributor's bond. |
Official Publication of the State of Minnesota
Revisor of Statutes