Minnesota Statutes
Chapter 297E — Gambling Taxes
Section 297E.17 — Distributor's Bond.

On finding it necessary to ensure compliance with this chapter, the commissioner may require that a distributor deposit with the commissioner security in the form and amount determined by the commissioner, but not more than the lesser of (1) twice the estimated average monthly tax liability for the previous 12 months, or (2) $10,000.
In lieu of security, the commissioner may require a distributor to file a bond issued by a surety company authorized to transact business in this state and approved by the commissioner of commerce as to solvency and responsibility.
The commissioner may make claim against this security or bond for all taxes, penalties, and interest owed by the distributor.
1994 c 633 art 2 s 18