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Last Updated: 12/13/2017

Penalties and Interest

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Lawful Gambling Tax

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The Minnesota Department of Revenue may assess penalties if your return or payment are late. Interest applies to unpaid taxes, fees and penalties.

If we assess you penalty or interest and you disagree with the charge, you may submit a written request for an abatement. 

The table below shows the penalties and interest we may assess.

​If you:

​We will assess:

​The rate or amount will be:

do not pay your tax due by the 20th of the month after your return was filed​ a Late Payment penalty​ 5 percent of the unpaid tax for each 30-day period (full or partial) that your payment is late, up to 15 percent​ (Minnesota Statute 297E.12, subd. 1).
do not file your return by the 20th of the month after the end of your reporting month​ a Late Filing penalty​ 5 percent of the tax owed (M.S. 297E.12, subd. 2).
are required to make electronic payments but paid by check​ a Payment Method penalty​ ​5 percent of any payments that were not made electronically
file your organization's tax return  and/or pay the tax liability late three times in any 25 month period* a Repeat penalty​ ​25 percent of the unpaid tax or late paid tax liability (M.S. 297E.12, subd. 6). This is in addition to any late filing or late payment penalties that may be assessed.​
intentionally do not file a return to evade paying tax, or if you file a false or fraudulent return a Fraudulent Return penalty ​50 percent of the tax due (M.S. 297E.12, subd. 5).
​are negligent or intentionally disregard the law or rules (but without intent to defraud) ​a Negligence penalty  10 percent of any additional tax assessed (M.S. 297E.12, subd. 4).
​are a distributor who sells gambling equipment after your distributor's license or permit has been revoked or suspended, or has expired a ​​Sales after Revocation, Suspension, or Expiration ​1,000 for each day the distributor continues to sell gambling equipment (M.S. 297E.12, subd. 7). ​
do not pay your tax by the due date​ ​Interest (rate is determined yearly) ​2018, 4 percent of the unpaid tax and penalty from the return due date until the tax is paid
*If you file your organization's tax return late two times within any six-month period, or if you fail to file your organization tax returns for a period of three months, your organization may be referred to the Gambling Control Board for disciplinary action. This disciplinary action may be a fine, suspension, or revocation of its license to conduct lawful gambling.
 

Interest

Interest on Unpaid Tax

Interest begins to accrue on any unpaid tax from the date the tax should have been paid until the date the tax is paid (M.S. 297E.14).

Interest on Penalties

Interest begins to accrue on penalties from the date the return or payment should have been filed or paid until the date the penalty is paid.

Prior Year Interest Rates

​Year Rate
2018-​2017​ ​4%​
​​2016-2010 ​ 3%
​​2009 ​ ​​​5%
​​2008-2007 ​ ​8%