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Last Updated: 7/31/2013

Abatement of Penalty

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Lawful Gambling Tax

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What is Abatement of Penalty

An abatement is the cancellation of valid penalty, and the interest on the penalty, that was assessed for failing to comply with Minnesota tax requirements. Your organization can request an abatement of assessed penalty (Minnesota Statute 270C.34).  For more details on abatements, see the Collection Division's Abatement page.

When Can an Abatement of Penalty be Requested

You may ask the Minnesota Department of Revenue to abate penalties we have assessed if you can show circumstances beyond your control prevented you from filing or paying your Lawful Gambling Tax on time.  The request must be made within 60 days of when your original return is filed. 

How to Request a Penalty Abatement 

The abatement request must be in writing and submitted to the Minnesota Department of Revenue.  Abatements will be granted on a case-by-case basis if your organization can show just cause for the delinquent return and/or late payment of the taxes.  You must include the following information:
  • Your company name & address
  • Your Minnesota tax ID number
  • The tax periods covered by your request
  • Any documentation you have to substantiate your request
If you've received a letter from the Minnesota Department of Revenue that references this penalty, send your abatement request to the contact information listed on the letter. 
If a letter has not been received, mail your request to:
Minnesota Department of Revenue
Lawful Gambling Tax Unit
Mail Station 3350
St. Paul, MN 55146-3350
Email to:
You will receive a response to your request within 4-6 weeks.  
Note: Penalty can be abated, but tax can't be abated.‚Äč