Administrative appeals, distributors' permits
Revocation or suspension, Minn. Statutes 2007 297E.031
Appeals, Minn. Statutes 2007 297E.031
Additional assessments, interest, Minn. Statutes 2007 297E.14
Jeopardy assessments, Minn. Statutes 2007 297E.02, 2007 297E.03
Procedure for, Minn. Statutes 2007 270C.56
Statutes of limitations, Minn. Statutes 2007 297E.11
Time, Minn. Statutes 2007 297E.11
Audits and examinations, costs, payment
Defined as lawful purpose, Minn. Statutes 2007 349.12
Business day, Minn. Statutes 2007 297E.01, 2007 297E.02
Claims (refunds), time extensions and limitations, Minn. Statutes 2007 297E.11
Jeopardy collection, Minn. Statutes 2007 297E.02, 2007 297E.03
Penalties, Minn. Statutes 2007 297E.12, 2007 297E.13
Time, bankruptcy, effect, Minn. Statutes 2007 297E.11
Combined receipts taxes, Minn. Statutes 2007 297E.02
Contested cases, distributors' permits
Revocation or suspension, Minn. Statutes 2007 297E.031
Gambling organizations, account requirements, Minn. Statutes 2007 349.19
Gross profits, exclusion, Minn. Statutes 2007 349.15
Pull-tabs, unsold tickets, Minn. Statutes 2007 297E.02
Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2007 297E.02
Tipboards, unsold tickets, Minn. Statutes 2007 297E.02
Defeat, penalties, Minn. Statutes 2007 297E.13
Definitions, generally, Minn. Statutes 2007 297E.01
Disclosure, sports bookmaking tax returns, Minn. Statutes 2007 297E.03
Distributors' permits, Minn. Statutes 2007 297E.031
Due date, Minn. Statutes 2007 297E.02, 2007 297E.03
Conviction, gambling managers, Minn. Statutes 2007 349.167
Gambling organizations, license purpose, Minn. Statutes 2007 349.16
Penalties, Minn. Statutes 2007 297E.12
Exemptions, Minn. Statutes 2007 297E.02, 2007 349.16
False information, Minn. Statutes 2007 297E.13
Gross receipts tax, Minn. Statutes 2007 297E.02
Generally, Minn. Statutes 2007 297E.14
Payments, priority of allocation, Minn. Statutes 2007 270C.51
Refunds on overpayments, Minn. Statutes 2007 297E.11
Judgments, interest, Minn. Statutes 2007 297E.14
Attorney general, duties, Minn. Statutes 2007 297E.13, 2007 349.22
County attorneys, duties, Minn. Statutes 2007 297E.13, 2007 349.22
Tax liability, right of contribution, Minn. Statutes 2007 270C.56
Liability, see Tax liability under this topic
Local gambling taxes, Minn. Statutes 2007 297E.02, 2007 349.213
Notice, Minn. Statutes 2007 297E.02, 2007 297E.03
Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2007 297E.031
Pari-mutuel betting, Minn. Statutes 2007 240.03, 2007 240.15
Defined as lawful purpose, Minn. Statutes 2007 349.12
Extensions, Minn. Statutes 2007 297E.10, 2007 297E.14
Generally, Minn. Statutes 2007 297E.02
Late payment, Minn. Statutes 2007 349.1641
Overpayments, refunds, Minn. Statutes 2007 297E.11
Penalties, Minn. Statutes 2007 297E.12, 2007 297E.13
Priority of allocation, Minn. Statutes 2007 270C.51
Sports bookmaking taxes, Minn. Statutes 2007 297E.03
Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2007 349.2125
Generally, Minn. Statutes 2007 297E.12
Interest, Minn. Statutes 2007 297E.14
License violations, Minn. Statutes 2007 297E.02
Payments, priority of allocation, Minn. Statutes 2007 270C.51
Unpaid taxes, Minn. Statutes 2007 297E.02
Generally, Minn. Statutes 2007 297E.02
Sports bookmaking taxes, Minn. Statutes 2007 297E.03
Records and record keeping, data, classification, Minn. Statutes 2007 297E.02
Reduction, gambling organizations, licenses, Minn. Statutes 2007 349.16
Refund claims, time extensions and limitations, Minn. Statutes 2007 297E.11
Claims, time extensions and limitations, Minn. Statutes 2007 297E.11
Erroneous refunds, Minn. Statutes 2007 297E.14
Gambling organizations, account requirements, Minn. Statutes 2007 349.19
Generally, Minn. Statutes 2007 297E.02
Gross profits, exclusion, Minn. Statutes 2007 349.15
Interest, Minn. Statutes 2007 297E.11
Credits, claiming, Minn. Statutes 2007 297E.02
Disclosure, sports bookmaking taxes, Minn. Statutes 2007 297E.03
Extensions, Minn. Statutes 2007 297E.10
False or fraudulent returns, Minn. Statutes 2007 297E.11 to 2007 297E.13, 2007 349.2127
Failure to make and file, penalties, Minn. Statutes 2007 297E.12, 2007 297E.13
Generally, Minn. Statutes 2007 297E.02, 2007 297E.10
Late filing, gambling organization licenses, Minn. Statutes 2007 349.1641
Sports bookmaking taxes, Minn. Statutes 2007 297E.03
Violations, penalties, Minn. Statutes 2007 297E.12
Omissions, assessment, times, Minn. Statutes 2007 297E.11
Reporting requirements, Minn. Statutes 2007 349.165
Revenues, Minn. Statutes 2007 297E.02
Sports bookmaking taxes, Minn. Statutes 2007 297E.02, 2007 297E.03
Assessments, Minn. Statutes 2007 297E.11
Criminal violations, Minn. Statutes 2007 297E.13
Generally, Minn. Statutes 2007 297E.02
Lawsuits, right of contribution, Minn. Statutes 2007 270C.56
Personal liability, payment or return violations, Minn. Statutes 2007 270C.56
Sports bookmaking taxes, Minn. Statutes 2007 297E.03
Generally, Minn. Statutes 2007 297E.02
Sports bookmaking taxes, Minn. Statutes 2007 297E.03
Bankruptcy, effect, Minn. Statutes 2007 297E.11
Gambling taxes, generally, Minn. Statutes 2007 297E.02
Sports bookmaking, Minn. Statutes 2007 297E.03
Tax notices, Minn. Statutes 2007 297E.02, 2007 297E.03
Returns, see same under this topic
Who must pay, Minn. Statutes 2007 349.16
Actions, generally, Minn. Statutes 2007 349.22
Criminal penalties, Minn. Statutes 2007 297E.13, 2007 349.22
Defeat, Minn. Statutes 2007 297E.13
Distributors' permits, revocation or suspension, Minn. Statutes 2007 297E.031
Evasion, Minn. Statutes 2007 297E.13, 2007 349.167, 2007 609B.171
False or fraudulent returns, Minn. Statutes 2007 297E.12, 2007 297E.13, 2007 349.2127
Filing or payment violations, Minn. Statutes 2007 297E.13
Licenses, effects on, Minn. Statutes 2007 349.155, 2007 349.1641
Monetary penalties, Minn. Statutes 2007 297E.02, 2007 297E.12, 2007 297E.14
Sports bookmaking tax violations, Minn. Statutes 2007 297E.03
Statutes of limitations, Minn. Statutes 2007 297E.13