Title Minnesota Statutes, Minnesota Statutes

297E.04 MANUFACTURER'S REPORTS AND RECORDS. § Subdivision 1.Reports of sales. A manufacturer who sells gambling product for use or resale in this state, or for receipt by a person or entity in this state, shall file with the commissioner, on a form prescribed by the commissioner,…

297E.05 DISTRIBUTOR REPORTS AND RECORDS. § Subdivision 1.Business records. A distributor shall keep at each place of business complete and accurate records for that place of business, including itemized invoices of gambling product held, purchased, manufactured, or brought in or …

297E.06 ORGANIZATION REPORTS AND RECORDS. § Subdivision 1.Reports. An organization must file with the commissioner, on a form prescribed by the commissioner, a report showing all gambling activity conducted by that organization for each month. Gambling activity includes all gross…

297E.07 INSPECTION RIGHTS. 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…

297E.10 EXTENSIONS FOR FILING RETURNS AND PAYING TAXES. If, in the commissioner's judgment, good cause exists, the commissioner may extend the time for filing tax returns, paying taxes, or both, for not more than six months. History: 1994 c 633 art 2 s 11

297E.11 LIMITATIONS ON TIME FOR ASSESSMENT OF TAX. § Subdivision 1.General rule. Except as otherwise provided in this chapter, the amount of taxes assessable must be assessed within 3-1/2 years after the return is filed, whether or not the return is filed on or after the date pre…

297E.12 CIVIL PENALTIES. § Subdivision 1.Penalty for failure to pay tax. If a tax is not paid within the time specified for payment, a penalty is added to the amount required to be shown as tax. The penalty is five percent of the unpaid tax if the failure is for not more than 30 …

297E.13 TAX-RELATED CRIMINAL PENALTIES. § Subdivision 1.Penalty for failure to file or pay. (a) A person required to file a return, report, or other document with the commissioner, who knowingly fails to file it when required, is guilty of a gross misdemeanor. A person required t…

297E.14 INTEREST. § Subdivision 1.Interest rate. If an interest assessment is required under this section, interest is computed at the rate specified in section 270C.40. § Subd. 2.Late payment. If a tax is not paid within the time specified by law for payment, the unpaid tax bear…

297E.16 CONTRABAND. § Subdivision 1.Seizure. Contraband may be seized by the commissioner or by any sheriff or other police officer, hereinafter referred to as the "seizing authority," with or without process, and is subject to forfeiture as provided in subdivision 2. § Subd. 2.I…

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 …