Distributors' permits, revocation or suspension, Minn. Statutes 2005 297E.031
Appeals, Minn. Statutes 2005 297E.031
Additional assessments, interest, Minn. Statutes 2005 297E.14
Jeopardy assessments, Minn. Statutes 2005 297E.02, 2005 297E.03
Procedure for, Minn. Statutes 2005 270C.56
Statutes of limitations, Minn. Statutes 2005 297E.11
Time, Minn. Statutes 2005 297E.11
Audits and examinations, costs, payment
Defined as lawful purpose, Minn. Statutes 2005 349.12
Business day, Minn. Statutes 2005 297E.01, 2005 297E.02
Claims (refunds), time extensions and limitations, Minn. Statutes 2005 297E.11
Jeopardy collection, Minn. Statutes 2005 297E.02, 2005 297E.03
Penalties, Minn. Statutes 2005 297E.12, 2005 297E.13
Time, bankruptcy, effect, Minn. Statutes 2005 297E.11
Combined receipts taxes, Minn. Statutes 2005 297E.02
Contested cases, distributors' permits
Revocation or suspension, Minn. Statutes 2005 297E.031
Gambling organizations, account requirements, Minn. Statutes 2005 349.19
Gross profits, exclusion, Minn. Statutes 2005 349.15
Pull-tabs, unsold tickets, Minn. Statutes 2005 297E.02
Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2005 297E.02
Tipboards, unsold tickets, Minn. Statutes 2005 297E.02
Defeat, penalties, Minn. Statutes 2005 297E.13
Combined receipts taxes, Minn. Statutes 2005 297E.02
Generally, Minn. Statutes 2005 297E.01
Sports bookmaking taxes, Minn. Statutes 2005 297E.03
Disclosure, sports bookmaking tax returns, Minn. Statutes 2005 297E.03
Distributors' permits, Minn. Statutes 2005 297E.031
Due date, Minn. Statutes 2005 297E.02, 2005 297E.03
Conviction, gambling managers, Minn. Statutes 2005 349.167
Gambling organizations, license purpose, Minn. Statutes 2005 349.16
Penalties, Minn. Statutes 2005 297E.12
Exemptions, Minn. Statutes 2005 297E.02, 2005 349.16
False information, Minn. Statutes 2005 297E.13
Gross receipts tax, Minn. Statutes 2005 297E.02
Interest, Minn. Statutes 2005 297E.11, 2005 297E.14
Payments, priority of allocation, Minn. Statutes 2005 270C.51
Judgments, interest, Minn. Statutes 2005 297E.14
Attorney general, duties, Minn. Statutes 2005 297E.13, 2005 349.22
County attorneys, duties, Minn. Statutes 2005 297E.13, 2005 349.22
Tax liability, right of contribution, Minn. Statutes 2005 270C.56
Liability, see Tax liability under this topic
Local gambling taxes, Minn. Statutes 2005 297E.02, 2005 349.213
Notice, Minn. Statutes 2005 297E.02, 2005 297E.03
Gambling tax permits, revocation or suspension, Minn. Statutes 2005 297E.031
Pari-mutuel betting, Minn. Statutes 2005 240.03, 2005 240.15
Defined as lawful purpose, Minn. Statutes 2005 349.12
Extensions, Minn. Statutes 2005 297E.10, 2005 297E.14
Generally, Minn. Statutes 2005 297E.02
Late payment, Minn. Statutes 2005 349.1641
Overpayments, refunds, Minn. Statutes 2005 297E.11
Penalties, Minn. Statutes 2005 297E.12, 2005 297E.13
Priority of allocation, Minn. Statutes 2005 270C.51
Sports bookmaking taxes, Minn. Statutes 2005 297E.03
Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2005 349.2125
Generally, Minn. Statutes 2005 297E.12
Interest, Minn. Statutes 2005 297E.14
License violations, Minn. Statutes 2005 297E.02
Payments, priority of allocation, Minn. Statutes 2005 270C.51
Unpaid taxes, Minn. Statutes 2005 297E.02
Generally, Minn. Statutes 2005 297E.02
Sports bookmaking taxes, Minn. Statutes 2005 297E.03
Data, classification, Minn. Statutes 2005 297E.02
Reduction, gambling organizations
Licenses, Minn. Statutes 2005 349.16
Refund claims, time extensions and limitations, Minn. Statutes 2005 297E.11
Appropriations for, Minn. Statutes 2005 297E.02
Claims, time extensions and limitations, Minn. Statutes 2005 297E.11
Erroneous refunds, Minn. Statutes 2005 297E.14
Gambling organizations, account requirements, Minn. Statutes 2005 349.19
Generally, Minn. Statutes 2005 297E.02
Gross profits, exclusion, Minn. Statutes 2005 349.15
Interest, Minn. Statutes 2005 297E.11
Pull-tabs, Minn. Statutes 2005 297E.02
Tipboards, Minn. Statutes 2005 297E.02
Credits, claiming, Minn. Statutes 2005 297E.02
Disclosure, sports bookmaking taxes, Minn. Statutes 2005 297E.03
Extensions, Minn. Statutes 2005 297E.10
False or fraudulent returns, Minn. Statutes 2005 297E.11 to 2005 297E.13, 2005 349.2127
Failure to make and file, penalties, Minn. Statutes 2005 297E.12, 2005 297E.13
Generally, Minn. Statutes 2005 297E.02, 2005 297E.10
Late filing, gambling organization licenses, Minn. Statutes 2005 349.1641
Sports bookmaking taxes, Minn. Statutes 2005 297E.03
Violations, penalties, Minn. Statutes 2005 297E.12
Omissions, assessment, times, Minn. Statutes 2005 297E.11
Reporting requirements, Minn. Statutes 2005 349.165
Revenues, Minn. Statutes 2005 297E.02
Sports bookmaking taxes, Minn. Statutes 2005 297E.02, 2005 297E.03
Assessments, Minn. Statutes 2005 297E.11
Criminal violations, Minn. Statutes 2005 297E.13
Lawsuits, right of contribution, Minn. Statutes 2005 270C.56
Personal debt, Minn. Statutes 2005 297E.02
Personal liability, payment or return violations, Minn. Statutes 2005 270C.56
Pull-tabs, Minn. Statutes 2005 297E.02
Sports bookmaking taxes, Minn. Statutes 2005 297E.03
Tipboards, Minn. Statutes 2005 297E.02
Generally, Minn. Statutes 2005 297E.02
Sports bookmaking taxes, Minn. Statutes 2005 297E.03
Bankruptcy, effect, Minn. Statutes 2005 297E.11
Gambling taxes, generally, Minn. Statutes 2005 297E.02
Sports bookmaking, Minn. Statutes 2005 297E.03
Tax notices, Minn. Statutes 2005 297E.02, 2005 297E.03
Returns, see same under this topic
Who must pay, Minn. Statutes 2005 349.16
Actions, generally, Minn. Statutes 2005 349.22
Criminal penalties, Minn. Statutes 2005 297E.13, 2005 349.22
Defeat, Minn. Statutes 2005 297E.13
Distributors' permits, revocation or suspension, Minn. Statutes 2005 297E.031
Evasion, Minn. Statutes 2005 297E.13, 2005 349.167
False or fraudulent returns, Minn. Statutes 2005 297E.12, 2005 297E.13, 2005 349.2127
Filing or payment violations, Minn. Statutes 2005 297E.13
Licenses, effects on, Minn. Statutes 2005 349.155, 2005 349.1641
Monetary penalties, Minn. Statutes 2005 297E.02, 2005 297E.12, 2005 297E.14
Sports bookmaking tax violations, Minn. Statutes 2005 297E.03
Statutes of limitations, Minn. Statutes 2005 297E.13