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Last Updated: 3/19/2018

Abatement of Penalty

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Lawful Gambling Tax

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What is an abatement of penalty?

An abatement is a cancellation of penalty, and the interest on the penalty, that we assess when a taxpayer does not comply with Minnesota tax requirements.

If your organization is assessed penalty, you can request an abatement (Minnesota Statute 270C.34). For more details on abatements, see Collections Abatement.

When can I request a penalty abatement?

You may ask us to abate penalties if you can show circumstances beyond your control prevented you from filing or paying your Lawful Gambling Tax on time. You must make the request within 60 days of when you filed your original return. 
 

How do I request a penalty abatement? 

You must request the abatement in writing and send it to the Minnesota Department of Revenue. We accept abatements on a case-by-case basis if your organization can show just cause for the late return and/or late payment of the taxes. You must include the following information:
 
  • Organization name and address
  • Minnesota Tax ID Number
  • Tax periods covered by your request
  • Any documentation you have to substantiate your request
If you receive a letter from us that references this penalty, send your abatement request to the contact listed on the letter.   
 
If you do not receive a letter, you can email your abatement request to lawfulgambling.taxes@state.mn.us or mail your request to:
 
Minnesota Department of Revenue
Lawful Gambling Tax Unit
Mail Station 3350
St. Paul, MN 55146-3350
 
You will receive a response to your request within four to six weeks.  
 
Note: You can only abate penalty. You cannot abate tax or interest.