At any reasonable time, without notice and without a search warrant, the commissioner may enter a place of business of a manufacturer, distributor, organization, or linked bingo game provider; any site from which pull-tabs or tipboards or other gambling equipment or gambling product are being manufactured, stored, or sold; or any site at which lawful gambling is being conducted, and inspect the premises, books, records, and other documents required to be kept under this chapter to determine whether or not this chapter is being fully complied with. If the commissioner is denied free access to or is hindered or interfered with in making an inspection of the place of business, books, or records, the permit of the distributor may be revoked by the commissioner, and the license of the manufacturer, the distributor, the organization, or linked bingo game provider may be revoked by the board.
1994 c 633 art 2 s 8; 2005 c 151 art 8 s 9
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Section 297E.01 — Definitions.
Section 297E.02 — Tax Imposed.
Section 297E.021 — Special Allocation Of Revenues.
Section 297E.03 — Sports Bookmaking Tax.
Section 297E.031 — Gambling Tax Permit.
Section 297E.04 — Manufacturer's Reports And Records.
Section 297E.05 — Distributor Reports And Records.
Section 297E.06 — Organization Reports And Records.
Section 297E.07 — Inspection Rights.
Section 297E.10 — Extensions For Filing Returns And Paying Taxes.
Section 297E.11 — Limitations On Time For Assessment Of Tax.
Section 297E.12 — Civil Penalties.