Administrative appeals, distributors' permits, revocation or suspension, Minn. Statutes 2015 297E.031
Appeals, Minn. Statutes 2015 297E.031
Additional assessments, interest, Minn. Statutes 2015 297E.14
Jeopardy assessments, Minn. Statutes 2015 297E.02, 2015 297E.03
Procedure for, Minn. Statutes 2015 270C.56
Statutes of limitations, Minn. Statutes 2015 297E.11
Time, Minn. Statutes 2015 297E.11
Audits and examinations, costs, payment, defined as lawful purpose, Minn. Statutes 2015 349.12
Business day, Minn. Statutes 2015 297E.01, 2015 297E.02
Claims (refunds), time extensions and limitations, Minn. Statutes 2015 297E.11
Jeopardy collection, Minn. Statutes 2015 297E.02, 2015 297E.03
Penalties, Minn. Statutes 2015 297E.12, 2015 297E.13
Time, bankruptcy, effect, Minn. Statutes 2015 297E.11
Combined receipts taxes, Minn. Statutes 2015 297E.02
Contested cases, distributors' permits, revocation or suspension, Minn. Statutes 2015 297E.031
Credits, raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2015 297E.02
Defeat, penalties, Minn. Statutes 2015 297E.13
Definitions, generally, Minn. Statutes 2015 297E.01
Disclosure, sports bookmaking tax returns, Minn. Statutes 2015 297E.03
Distributors' permits, Minn. Statutes 2015 297E.031
Due date, Minn. Statutes 2015 297E.02, 2015 297E.03
Conviction, gambling managers, Minn. Statutes 2015 349.167
Gambling organizations, license purpose, Minn. Statutes 2015 349.16
Penalties, Minn. Statutes 2015 297E.12
Exemptions, Minn. Statutes 2015 297E.02, 2015 349.16
False information, Minn. Statutes 2015 297E.13
Gross receipts tax, Minn. Statutes 2015 297E.02
Generally, Minn. Statutes 2015 297E.14
Payments, priority of allocation, Minn. Statutes 2015 270C.51
Refunds on overpayments, Minn. Statutes 2015 297E.11
Judgments, interest, Minn. Statutes 2015 297E.14
Attorney general, duties, Minn. Statutes 2015 297E.13, 2015 349.22
County attorneys, duties, Minn. Statutes 2015 297E.13, 2015 349.22
Tax liability, right of contribution, Minn. Statutes 2015 270C.56
Liability, see Tax liability under this topic
Local gambling taxes, Minn. Statutes 2015 297E.02, 2015 349.213
Notice, Minn. Statutes 2015 297E.02, 2015 297E.03
Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2015 297E.031
Pari-mutuel betting, Minn. Statutes 2015 240.03, 2015 240.15
Defined as lawful purpose, Minn. Statutes 2015 349.12
Extensions, Minn. Statutes 2015 297E.10, 2015 297E.14
Generally, Minn. Statutes 2015 297E.02
Late payment, Minn. Statutes 2015 349.1641
Overpayments, refunds, Minn. Statutes 2015 297E.11
Penalties, Minn. Statutes 2015 297E.12, 2015 297E.13
Priority of allocation, Minn. Statutes 2015 270C.51
Sports bookmaking taxes, Minn. Statutes 2015 297E.03
Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2015 349.2125
Generally, Minn. Statutes 2015 297E.12
Interest, Minn. Statutes 2015 297E.14
License violations, Minn. Statutes 2015 297E.02
Payments, priority of allocation, Minn. Statutes 2015 270C.51
Unpaid taxes, Minn. Statutes 2015 297E.02
Generally, Minn. Statutes 2015 297E.02
Sports bookmaking taxes, Minn. Statutes 2015 297E.03
Records and record keeping, data, classification, Minn. Statutes 2015 297E.02
Reduction, gambling organizations, licenses, Minn. Statutes 2015 349.16
Refund claims, time extensions and limitations, Minn. Statutes 2015 297E.11
Claims, time extensions and limitations, Minn. Statutes 2015 297E.11
Erroneous refunds, Minn. Statutes 2015 297E.14
Generally, Minn. Statutes 2015 297E.02
Interest, Minn. Statutes 2015 297E.11
Credits, claiming, Minn. Statutes 2015 297E.02
Disclosure, sports bookmaking taxes, Minn. Statutes 2015 297E.03
Extensions, Minn. Statutes 2015 297E.10
False or fraudulent returns, Minn. Statutes 2015 297E.11 to 2015 297E.13, 2015 349.2127
Failure to make and file, penalties, Minn. Statutes 2015 297E.12, 2015 297E.13
Generally, Minn. Statutes 2015 297E.02, 2015 297E.10
Late filing, gambling organization licenses, Minn. Statutes 2015 349.1641
Sports bookmaking taxes, Minn. Statutes 2015 297E.03
Violations, penalties, Minn. Statutes 2015 297E.12
Omissions, assessment, times, Minn. Statutes 2015 297E.11
Reporting requirements, Minn. Statutes 2015 349.165
Signatures, Minn. Statutes 2015 297E.06
Depositing, Minn. Statutes 2015 297E.02
Increase over 2012 revenues, allocation to Vikings stadium, Minn. Statutes 2015 297E.021
Sports bookmaking taxes, Minn. Statutes 2015 297E.02, 2015 297E.03
Assessments, Minn. Statutes 2015 297E.11
Criminal violations, Minn. Statutes 2015 297E.13
Claims for refunds, Minn. Statutes 2015 270C.56
Generally, Minn. Statutes 2015 297E.02
Lawsuits, right of contribution, Minn. Statutes 2015 270C.56
Personal liability, payment or return violations, Minn. Statutes 2015 270C.56
Sports bookmaking taxes, Minn. Statutes 2015 297E.03
Generally, Minn. Statutes 2015 297E.02
Sports bookmaking taxes, Minn. Statutes 2015 297E.03
Bankruptcy, effect, Minn. Statutes 2015 297E.11
Gambling taxes, generally, Minn. Statutes 2015 297E.02
Sports bookmaking, Minn. Statutes 2015 297E.03
Tax notices, Minn. Statutes 2015 297E.02, 2015 297E.03
Returns, see same under this topic
Who must pay, Minn. Statutes 2015 349.16
Actions, generally, Minn. Statutes 2015 349.22
Criminal penalties, Minn. Statutes 2015 297E.13, 2015 349.22
Defeat, Minn. Statutes 2015 297E.13
Distributors' permits, revocation or suspension, Minn. Statutes 2015 297E.031
Evasion, Minn. Statutes 2015 297E.13, 2015 349.167, 2015 609B.171
False or fraudulent returns, Minn. Statutes 2015 297E.12, 2015 297E.13, 2015 349.2127
Filing or payment violations, Minn. Statutes 2015 297E.13
Licenses, effects on, Minn. Statutes 2015 349.155, 2015 349.1641
Monetary penalties, Minn. Statutes 2015 297E.02, 2015 297E.12, 2015 297E.14
Sports bookmaking tax violations, Minn. Statutes 2015 297E.03
Statutes of limitations, Minn. Statutes 2015 297E.13