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Last Updated: 4/3/2012

Late Filing Penalty

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The Department of Revenue must receive your organization's completed and signed return by the 20th of the month for the prior month’s activity. If the 20th falls on a weekend or holiday, the next business day is considered the due date.

If we receive the return after the due date, your organization will be assessed a late filing penalty of 5 percent of the tax owed (Minnesota Statute 297E.12, subd. 2).

If your organization's tax return is filed late three times in any 25 month period, your organization will be sent a warning letter stating that, for every time your organization pays late in the future, it will be assessed a 25 percent repeat penalty.  The repeat penalty is 25 percent of the unpaid or late paid tax liability (M.S. 297E.12, subd. 6). The 25 percent repeat penalty is in addition to any late filing or late payment penalties that may be assessed.​
 

If your organization's tax return is filed late two times within any six month period, your organization may be referred to the Gambling Control Board for disciplinary action. This disciplinary action may be a fine or suspension or revocation of its license to conduct lawful gambling.

If your organization fails to file its tax returns for a period of three months, it will be referred to the Gambling Control Board for disciplinary action.  This disciplinary action may be a fine and/or a suspension or revocation of its license to conduct lawful gambling.