Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297E — Gambling Taxes

Section 297E.01 — Definitions. - Subdivision 1. Scope. Unless otherwise defined in this chapter, or...

Section 297E.02 — Tax Imposed. - Subdivision 1. Imposition. A tax is imposed on all lawful...

Section 297E.021 — Special Allocation Of Revenues. - Subdivision 1. Application; revenues not pledged. The provisions of this...

Section 297E.03 — Sports Bookmaking Tax. - Subdivision 1. Imposition of tax. An excise tax of six...

Section 297E.031 — Gambling Tax Permit. - Subdivision 1. Application and issuance. A distributor who sells gambling...

Section 297E.04 — Manufacturer's Reports And Records. - Subdivision 1. Reports of sales. A manufacturer who sells gambling...

Section 297E.05 — Distributor Reports And Records. - Subdivision 1. Business records. A distributor shall keep at each...

Section 297E.06 — Organization Reports And Records. - Subdivision 1. Reports. An organization must file with the commissioner,...

Section 297E.07 — Inspection Rights. - At any reasonable time, without notice and without a search...

Section 297E.10 — Extensions For Filing Returns And Paying Taxes. - If, in the commissioner's judgment, good cause exists, the commissioner...

Section 297E.11 — Limitations On Time For Assessment Of Tax. - Subdivision 1. General rule. Except as otherwise provided in this...

Section 297E.12 — Civil Penalties. - Subdivision 1. Penalty for failure to pay tax. If a...

Section 297E.13 — Tax-related Criminal Penalties. - Subdivision 1. Penalty for failure to file or pay. (a)...

Section 297E.14 — Interest. - Subdivision 1. Interest rate. If an interest assessment is required...

Section 297E.16 — Contraband. - Subdivision 1. Seizure. Contraband may be seized by the commissioner...

Section 297E.17 — Distributor's Bond. - On finding it necessary to ensure compliance with this chapter,...