Administrative appeals, distributors' permits
Revocation or suspension, Minn. Statutes 2006 297E.031
Appeals, Minn. Statutes 2006 297E.031
Additional assessments, interest, Minn. Statutes 2006 297E.14
Jeopardy assessments, Minn. Statutes 2006 297E.02, 2006 297E.03
Procedure for, Minn. Statutes 2006 270C.56
Statutes of limitations, Minn. Statutes 2006 297E.11
Time, Minn. Statutes 2006 297E.11
Audits and examinations, costs, payment
Defined as lawful purpose, Minn. Statutes 2006 349.12
Business day, Minn. Statutes 2006 297E.01, 2006 297E.02
Claims (refunds), time extensions and limitations, Minn. Statutes 2006 297E.11
Jeopardy collection, Minn. Statutes 2006 297E.02, 2006 297E.03
Penalties, Minn. Statutes 2006 297E.12, 2006 297E.13
Time, bankruptcy, effect, Minn. Statutes 2006 297E.11
Combined receipts taxes, Minn. Statutes 2006 297E.02
Contested cases, distributors' permits
Revocation or suspension, Minn. Statutes 2006 297E.031
Gambling organizations, account requirements, Minn. Statutes 2006 349.19
Gross profits, exclusion, Minn. Statutes 2006 349.15
Pull-tabs, unsold tickets, Minn. Statutes 2006 297E.02
Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2006 297E.02
Tipboards, unsold tickets, Minn. Statutes 2006 297E.02
Defeat, penalties, Minn. Statutes 2006 297E.13
Definitions, generally, Minn. Statutes 2006 297E.01
Disclosure, sports bookmaking tax returns, Minn. Statutes 2006 297E.03
Distributors' permits, Minn. Statutes 2006 297E.031
Due date, Minn. Statutes 2006 297E.02, 2006 297E.03
Conviction, gambling managers, Minn. Statutes 2006 349.167
Gambling organizations, license purpose, Minn. Statutes 2006 349.16
Penalties, Minn. Statutes 2006 297E.12
Exemptions, Minn. Statutes 2006 297E.02, 2006 349.16
False information, Minn. Statutes 2006 297E.13
Gross receipts tax, Minn. Statutes 2006 297E.02
Generally, Minn. Statutes 2006 297E.14
Payments, priority of allocation, Minn. Statutes 2006 270C.51
Refunds on overpayments, Minn. Statutes 2006 297E.11
Judgments, interest, Minn. Statutes 2006 297E.14
Attorney general, duties, Minn. Statutes 2006 297E.13, 2006 349.22
County attorneys, duties, Minn. Statutes 2006 297E.13, 2006 349.22
Tax liability, right of contribution, Minn. Statutes 2006 270C.56
Liability, see Tax liability under this topic
Local gambling taxes, Minn. Statutes 2006 297E.02, 2006 349.213
Notice, Minn. Statutes 2006 297E.02, 2006 297E.03
Revocation or suspension, Minn. Statutes 2006 297E.031
Pari-mutuel betting, Minn. Statutes 2006 240.03, 2006 240.15
Defined as lawful purpose, Minn. Statutes 2006 349.12
Extensions, Minn. Statutes 2006 297E.10, 2006 297E.14
Generally, Minn. Statutes 2006 297E.02
Late payment, Minn. Statutes 2006 349.1641
Overpayments, refunds, Minn. Statutes 2006 297E.11
Penalties, Minn. Statutes 2006 297E.12, 2006 297E.13
Priority of allocation, Minn. Statutes 2006 270C.51
Sports bookmaking taxes, Minn. Statutes 2006 297E.03
Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2006 349.2125
Generally, Minn. Statutes 2006 297E.12
Interest, Minn. Statutes 2006 297E.14
License violations, Minn. Statutes 2006 297E.02
Payments, priority of allocation, Minn. Statutes 2006 270C.51
Unpaid taxes, Minn. Statutes 2006 297E.02
Generally, Minn. Statutes 2006 297E.02
Sports bookmaking taxes, Minn. Statutes 2006 297E.03
Data, classification, Minn. Statutes 2006 297E.02
Reduction, gambling organizations, licenses, Minn. Statutes 2006 349.16
Refund claims, time extensions and limitations, Minn. Statutes 2006 297E.11
Claims, time extensions and limitations, Minn. Statutes 2006 297E.11
Erroneous refunds, Minn. Statutes 2006 297E.14
Gambling organizations, account requirements, Minn. Statutes 2006 349.19
Generally, Minn. Statutes 2006 297E.02
Gross profits, exclusion, Minn. Statutes 2006 349.15
Interest, Minn. Statutes 2006 297E.11
Credits, claiming, Minn. Statutes 2006 297E.02
Disclosure, sports bookmaking taxes, Minn. Statutes 2006 297E.03
Extensions, Minn. Statutes 2006 297E.10
False or fraudulent returns, Minn. Statutes 2006 297E.11 to 2006 297E.13, 2006 349.2127
Failure to make and file, penalties, Minn. Statutes 2006 297E.12, 2006 297E.13
Generally, Minn. Statutes 2006 297E.02, 2006 297E.10
Late filing, gambling organization licenses, Minn. Statutes 2006 349.1641
Sports bookmaking taxes, Minn. Statutes 2006 297E.03
Violations, penalties, Minn. Statutes 2006 297E.12
Omissions, assessment, times, Minn. Statutes 2006 297E.11
Reporting requirements, Minn. Statutes 2006 349.165
Revenues, Minn. Statutes 2006 297E.02
Sports bookmaking taxes, Minn. Statutes 2006 297E.02, 2006 297E.03
Assessments, Minn. Statutes 2006 297E.11
Criminal violations, Minn. Statutes 2006 297E.13
Generally, Minn. Statutes 2006 297E.02
Lawsuits, right of contribution, Minn. Statutes 2006 270C.56
Personal liability, payment or return violations, Minn. Statutes 2006 270C.56
Sports bookmaking taxes, Minn. Statutes 2006 297E.03
Generally, Minn. Statutes 2006 297E.02
Sports bookmaking taxes, Minn. Statutes 2006 297E.03
Bankruptcy, effect, Minn. Statutes 2006 297E.11
Gambling taxes, generally, Minn. Statutes 2006 297E.02
Sports bookmaking, Minn. Statutes 2006 297E.03
Tax notices, Minn. Statutes 2006 297E.02, 2006 297E.03
Returns, see same under this topic
Who must pay, Minn. Statutes 2006 349.16
Actions, generally, Minn. Statutes 2006 349.22
Criminal penalties, Minn. Statutes 2006 297E.13, 2006 349.22
Defeat, Minn. Statutes 2006 297E.13
Distributors' permits, revocation or suspension, Minn. Statutes 2006 297E.031
Evasion, Minn. Statutes 2006 297E.13, 2006 349.167, 2006 609B.171
False or fraudulent returns, Minn. Statutes 2006 297E.12, 2006 297E.13, 2006 349.2127
Filing or payment violations, Minn. Statutes 2006 297E.13
Licenses, effects on, Minn. Statutes 2006 349.155, 2006 349.1641
Monetary penalties, Minn. Statutes 2006 297E.02, 2006 297E.12, 2006 297E.14
Sports bookmaking tax violations, Minn. Statutes 2006 297E.03
Statutes of limitations, Minn. Statutes 2006 297E.13