Current through Register Vol. 49, No. 13, September 23, 2024
Subpart 1.
Restrictions and definitions.
In addition to the restrictions and requirements in part
7861.0260, the following
restrictions and definitions apply to the conduct of bingo.
A. The term "bingo paper" means bingo paper
sheets, linked bingo paper sheets, bingo paper sheet packets, bingo paper sheet
packages, or facsimile of a bingo paper sheet.
B. The term "packet" means bingo paper sheet
packets.
C. The term "package"
means bingo paper sheet packages.
D. The term "sealed paper" means a sealed
bingo paper sheet.
Subp.
2.
Posting of bingo information and house rules.
In addition to the information required by part
7861.0260, subpart
2, an organization must
prominently post at the point of sale, display on all active electronic linked
bingo devices, or state in its bingo program the following information:
A. house rules which include, at a minimum:
(1) policy on declaring bingo and last bingo
number called; and
(2) reasons for
potentially canceling bingo occasions; and
B. a notice that includes:
(1) the price for each bingo hard card, bingo
paper, and electronic bingo device;
(2) a statement that only cash sales are
permitted;
(3) if duplicate bingo
hard cards are in play, unless the organization has otherwise notified all
players before purchase of bingo hard cards for a game or number of games;
and
(4) if breakopen bingo games
are conducted, that identical sealed bingo paper sheet faces may occur during
the game, the color of all original sealed paper, and the price at which the
original and trade-in, if any, sealed paper must be sold.
Subp. 3.
Bingo equipment to
be used.
An organization must comply with the following for the conduct
of bingo.
A. If bingo balls are used,
the 75 bingo balls must be available for inspection and inspected by at least
one player before a bingo occasion begins to determine that all are present and
in operating condition. Each bingo ball may bear no more than one letter and
one number. Each bingo ball in the set must be equal in size, weight, shape,
balance, and all other characteristics that control their selection, and must
be free from any defects. Except for continuation bingo games, each bingo ball
must be present in the bingo ball selection device before each bingo game
begins.
B. If a bingo board is
used, the bingo board must be available for inspection and be inspected by at
least one player before a bingo occasion begins to determine that the placard
seals have not been altered or tampered with, and are free from
defects.
C. Video cameras and
monitors may be used.
D. An
organization must maintain in sound working condition all equipment used in the
conduct of a bingo game.
E. Linked
bingo paper sheets or facsimiles of linked bingo paper sheets must not be
included as part of a packet or package. All linked bingo paper sheets or
facsimiles of linked bingo paper sheets must be sold as a separate
item.
F. An organization must not
reserve bingo cards, bingo paper, or an electronic bingo device for any
person.
G. An organization must not
use sets of bingo paper sheets or packets containing identical faces during a
single bingo game, except that identical faces may occur on sealed bingo paper
sheet faces during a breakopen bingo game. Identical faces may not occur on
facsimiles of sealed bingo paper sheet faces used with an electronic bingo
device during a breakopen bingo game.
H. Sealed paper sheets or facsimiles of
sealed paper sheets must be used for any bingo game for which, prior to the
selection of the first bingo number, a person could determine whether a
particular bingo face is more likely to win the game than another bingo face or
more likely to win a higher alternative prize.
I. An organization or its employees or agents
must not:
(1) duplicate or make copies of
bingo hard cards or bingo paper;
(2) cut bingo paper sheets (case
paper);
(3) separate or cut packets
(collated paper); or
(4) break open
any part of a bingo board, including seals, or otherwise alter or tamper with a
bingo board prior to the start of a game.
J. An organization with gross bingo receipts
exceeding $ 150,000 in its last fiscal year, after any coupon discounts have
been applied by the organization, may not use bingo hard cards. This
restriction does not apply to the use of Braille bingo hard cards.
K. An organization may permit a player who is
legally blind to bring and use a Braille or large print hard card. A Braille
hard card must contain the letters and numbers required by part
7861.0210, subpart
3, in a format that can be
verified by sight by a person who is not able to read Braille. An organization
may disallow the use of a Braille or large print hard card that does not comply
with requirements for bingo hard cards or linked bingo paper. For the use of a
personal Braille or large print hard card, an organization must charge a person
who is visually impaired the same price charged for a bingo hard card or bingo
paper sheet face. Large print hard cards may not be used to participate in
electronic linked bingo games.
Subp.
3a.
Use of electronic bingo devices.
An organization may offer electronic bingo devices, as defined
by Minnesota Statutes, section
349.12, subdivision
12a, to be used by players if the following requirements are met.
A. The number of bingo faces that may be
played per game must be limited to 36 for each device.
B. A player is limited to the use of not more
than two electronic bingo devices so long as one is used exclusively for the
play of electronic linked bingo.
C.
The device may be used with a facsimile of a bingo paper sheet. If a facsimile
is used, the organization must provide the player with a sales receipt at the
point of sale. This provision does not apply to electronic bingo devices used
to conduct electronic linked bingo.
D. The device must be used as part of a bingo
occasion and must have no added function as a gambling or entertainment device
according to part
7864.0230, subpart
6, except that an electronic
bingo device that is used for electronic linked bingo games may be used as an
electronic pull-tab device.
E. The
organization must offer the use of an electronic bingo device for the same
price options to all players.
F.
The organization must record all voids before the start of the second bingo
game in a bingo occasion. For a malfunction that occurs after the start of the
second bingo game, the organization must record and document the reason for the
void and report the voids to the board within three business days.
G. Only licensed manufacturers, distributors,
or authorized organization employees may perform service or maintenance on an
electronic bingo device.
H. An
organization must not modify the assembly or operational functions of an
electronic bingo device or any of its components. If the electronic bingo
device has an audio function, the organization may activate the audio function
for all players or may limit the use of the audio function to players who are
visually impaired.
Subp.
4.
Bingo programs made available.
Bingo programs must be made available to all players before the
start of each bingo occasion.
A. Hard
card and paper bingo programs must include at a minimum the following
information:
(1) organization's name, name of
the permitted premises, and license number;
(2) for each game, a written description and
illustration of the winning bingo pattern or bingo game requirement;
(3) for bingo games played on bingo paper
sheets, a description of the bingo paper to be used, including:
(a) color of the paper, and a description of
the border, if any;
(b) number of
bingo faces on each sheet;
(c) for
packets, the number of sheets in each packet; and
(d) for packages, the number and type of
bingo paper sheets added by the organization to the packets;
(4) prizes to be offered by the
organization and any factors used to determine the prize payout structure for
each game;
(5) date the program is
implemented;
(6) days and times the
program will be used; and
(7)
explanation of limiting bingo number counts, if used.
B. Electronic linked bingo programs must
include at a minimum the following information:
(1) name and license number of the linked
bingo game provider;
(2) for each
game, a written description and illustration of the winning bingo pattern or
bingo game requirements;
(3) prizes
to be offered and any factors used to determine the prize payout structure for
each game; and
(4) explanation of
winning bingo number counts, if used.
Electronic linked bingo programs must be posted at the point of
sale or be available for viewing on each electronic linked bingo device.
C. The organization
must maintain a copy of the hard card or paper bingo program in use for each
bingo occasion conducted and must make the program available to the board upon
request.
Subp. 4a.
Electronic linked bingo program information.
Electronic linked bingo program information must be made
available to all players on each electronic device and must include at a
minimum the following:
A. the name and
license number of the linked bingo game provider;
B. for each game, a written description and
an illustration of the winning bingo pattern or bingo game
requirements;
C. prizes to be
offered and any factors used to determine the prize payout structure for each
game;
D. an explanation of winning
bingo number counts, if used; and
E. player eligibility verification stating:
(1) that the player is age 18 or
older;
(2) that the player is
eligible to participate in the conduct of lawful gambling pursuant to part
7861.0260, subpart
1, item C, and Minnesota
Statutes, section
349.181,
subdivisions 3 to 5;
(3) that the
player will not claim a prize on behalf of another person, or by means of
fraud, deceit, or misrepresentation; and
(4) that the player will report the winnings
to the Internal Revenue Service, if required.
Subp. 5.
Sales to bingo players; use of
coupons.
An organization must comply with the following for sales made
to bingo players.
A. Coupons may be
used to reduce the selling price of bingo paper to the players from the price
stated on the distributor invoice or to reduce the selling price of hard cards
to the players if the following information is maintained for each redeemed
coupon:
(1) the person's name and
address;
(2) the monetary
difference between the price of the bingo paper as listed on the distributor's
invoice and the price paid by the person redeeming the coupon; and
(3) the printed name and signature, in ink,
of the person redeeming the coupon.
B. The sale of bingo hard cards or bingo
paper and the rental of electronic bingo devices must comply with the
following.
(1) The sales must be on a cash
basis and take place at the permitted premises during or immediately preceding
the bingo occasion for which they are sold. Sales of gift certificates for
bingo hard cards, bingo paper, or for the use of an electronic bingo device may
be conducted at any time at the permitted premises.
(2) All linked bingo paper sheets must be
sold for the same price to all players.
(3) Before the start of a specific bingo
game, players must pay for bingo hard cards and bingo paper. This restriction
does not pertain to the sale of sealed paper used in a breakopen bingo
game.
(4) Before selling packets or
packages after the first game in a bingo occasion has started, an organization
must deface the bingo paper for games already played or in play.
(5) Bingo paper is valid only for the bingo
occasion for which it was purchased by a player.
(6) The price of a bingo face played on a
device may not be less than the price of a face on a bingo paper sheet sold for
the same game at the same occasion.
(7) An organization must not offer free or
discounted bingo hard cards or bingo paper, unless the price is reduced with a
coupon.
Subp.
6.
Beginning a bingo game.
A bingo game begins with the first letter and number
called.
A. Before the start of a bingo
game, the bingo pattern or bingo game requirement must be described and
verbally announced to the players. In games where players fill in the numbers
on bingo paper sheet faces or facsimiles used with an electronic bingo device,
the numbers must correspond to the appropriate columns on a bingo paper sheet
face and the required pattern. Only the numbers 1 to 15 may be placed in the
"B" column, 16 to 30 in the "I" column, 31 to 45 in the "N" column, 46 to 60 in
the "G" column, and 61 to 75 in the "O" column. A bingo pattern or bingo game
requirement may not be completed with fewer than three bingo numbers having
been drawn.
B. Before the start of
a bingo game, the prize amount must be verbally announced to players. For games
with alternative prize levels, the factors determining the prize amount must be
verbally announced to players before the start of the game.
C. All numbers and letters announced must be
clearly and audibly called.
D.
Immediately following the selection of each bingo number:
(1) if a bingo ball selection device is used,
the caller must display that portion of the bingo ball that shows the letter
and the number to the players. After a bingo ball has been drawn, it must not
be returned to the receptacle until the game is completed;
(2) except for bar bingo, the caller must
make sure that the majority of players are able to see the selected letter and
number during the game; and
(3) the
corresponding letter and number on the flashboard, if used, must be
lit.
E. If a bingo board
is used, the caller must do the following:
(1) sequentially open one seal on the bingo
board, starting with the number 1; and
(2) immediately announce the letter and
number revealed.
No additional windows may be opened after a winning bingo has
been called and verified, unless the game is a continuation game.
F. For bingo conducted
with a bingo board, the caller must make sure that at least two players are
able to see the selected letter and number during the game.
G. If the bingo caller discovers a wrong
number has been called, the caller must:
(1)
announce that a wrong number has been called;
(2) call the correct number; and
(3) correct the flashboard, if used, and
continue the game.
H.
The letter and number selected must be called before the next bingo number is
selected, except when conducting a bingo game where the selected letter and
number do not pertain to the pattern being played.
I. In a bingo game with a pattern that does
not require all available bingo numbers, the caller must verbally state before
the game begins that selected bingo numbers not pertaining to the pattern will
not be called.
Subp. 7.
Closing a bingo game.
Except for linked bingo games, an organization must close each
bingo game with the following procedure.
A. The game must be stopped after a player
has declared a valid bingo.
B. The
next bingo ball out of the device for selecting bingo numbers must be removed
from the device before shutting the device off, and must be the next bingo ball
called if the bingo is not valid.
(1) In a
continuation bingo game, the next bingo ball out of the device must be held and
used as the first bingo ball called for the next game.
(2) In a bingo game where a drawn ball does
not pertain to the pattern being played, the bingo ball must be removed from
the device before shutting the machine off. If the drawn ball pertains to the
pattern being played, the bingo ball must be the next bingo ball called if the
bingo is not valid.
C.
Every winning bingo face must be verified by at least one neutral player who is
not an immediate family member of the player declaring bingo plus an
organization employee must read aloud the numbers in the winning bingo if an
electronic verification device is not used.
D. After a bingo winner has been determined
and verified, the bingo caller must ask the players at least twice if there are
any other bingos. If no one answers, the caller must announce that the game is
completed.
Subp. 8.
Awarding bingo prizes.
When awarding bingo prizes, an organization must comply with
the following.
A. An organization must
award a prize if:
(1) the serial number and
face number of the winning bingo paper or the face number on the winning bingo
hard card was sold at that occasion;
(2) the player completed a predetermined
bingo pattern or bingo game requirement with the letters and numbers called;
and
(3) the bingo is verified by
the organization.
An organization may not award a prize or consolation prize
based upon any other method, including any element of chance.
B. If there are multiple winners
for a cash prize, the organization must divide the cash amount into equal
amounts and award the divided amount for each verified winning bingo face. The
organization may round fractional dollars to the nearest higher
dollar.
C. If there are multiple
winners for a merchandise prize that cannot be divided, the organization must
award substitute prizes of equal value for each verified winning bingo. Cash
may be awarded as a substitute prize.
Subp. 9.
Breakopen bingo game.
In addition to other requirements contained in this part, a
breakopen bingo game must also comply with the following.
A. At the start of the breakopen bingo game
an organization must announce:
(1) the color
of all original sealed paper; and
(2) the price of original sealed paper, and
the price of trade-in sealed paper, if used.
B. A breakopen bingo game begins when, in the
presence of players, the organization calls and posts, either manually or by
use of a flashboard, a predetermined quantity of bingo numbers.
C. For each breakopen game held during a
bingo occasion, the organization must use a separate set of bingo balls and one
of the following:
(1) a separate bingo ball
selection device;
(2) a separate
tray within a bingo ball selection device; or
(3) a separate bingo ball container.
If an organization uses a separate tray or bingo ball
container, the bingo balls must be in view of the players at all times during
the game.
D. If
using a bingo board, the board or placard must be in view of players and seals
must be opened in numerical order or as indicated on the board or
placard.
E. Sealed paper or
facsimiles of sealed paper may be sold throughout the bingo occasion. However,
no sealed paper or facsimiles of sealed paper for the game may be sold after
the organization has resumed calling bingo numbers for the breakopen
game.
F. After the predetermined
quantity of bingo numbers has been called and posted and immediately before the
selection of the next bingo number, the caller must ask if any player has
completed the designated pattern or bingo game requirement.
(1) All players who complete the pattern or
bingo game requirement within the predetermined quantity of bingo numbers
called are considered winners, regardless of the last number called.
(2) If a player or players declare bingo
based on the predetermined quantity of numbers selected and the bingo is
verified, the player or players must be awarded the designated prize and the
game ends.
(3) If no bingo is
declared and verified, the organization must resume calling bingo numbers until
one or more players declare bingo, the bingo is verified, and the designated
prize or consolation prize is awarded.
G. Except for progressive breakopen bingo
games, a breakopen bingo game must be played at a bingo occasion until the game
is completed.
H. An organization
may allow players to trade in sealed paper. The organization must account for
the trade-in of sealed paper in the following manner.
(1) If a trade-in sealed paper is used, the
organization must use two sets of sealed paper for each game. One set, known as
the "original set," must be a different color than the second set, known as the
"trade-in set."
(2) All sealed
paper in the original set must be sold for the same price. All sealed paper in
the trade-in set must be sold for the same price as other sealed paper in the
trade-in set.
(3) After purchasing
sealed paper from the original set, players may continue to purchase sealed
paper from the original set. Players may trade in sealed paper from the
original set for sealed paper from the trade-in set.
I. An electronic bingo device may be used
with facsimiles of sealed bingo paper for a breakopen bingo game. The
organization may not allow trade-ins of facsimiles of sealed bingo
paper.
Subp. 10.
Linked bingo game.
In addition to other requirements in this part and in
conjunction with a licensed linked bingo game provider under parts
7863.0250 and
7863.0260, an organization must
also comply with the following for the conduct of a linked bingo game.
A. An organization must only sell approved
linked bingo paper sheets or facsimiles of linked bingo paper sheets for a
linked bingo game. Duplicate linked bingo paper sheet faces or duplicate
facsimiles of linked bingo paper sheet faces are not allowed in the same linked
bingo game.
B. All bingo numbers
must be selected at a location approved by the board.
C. The bingo numbers must be recorded in the
order in which they were selected.
D. An organization must be registered and
approved by the linked bingo game provider before participating in any linked
bingo game.
E. The organization
must report the sales to the linked bingo game provider before the first bingo
number is selected.
F. A linked
bingo game may be stopped once a winning bingo pattern has been
completed.
G. A winning pattern or
bingo game requirement must be verified in the following manner:
(1) after a winning pattern or bingo game
requirement has been declared by a player for a linked bingo game conducted
with paper bingo sheets, the winning linked bingo paper face or facsimile of
the winning linked bingo paper face must be verified by the participating
organization and confirmed by the linked bingo game provider; or
(2) after a winning pattern or bingo game
requirement has been achieved by a player for an electronic linked bingo game,
the winning linked bingo face must be electronically verified by the linked
bingo game provider.
H.
After a winner has been declared and verified for a linked bingo game conducted
with paper bingo sheets, the participating organization at the permitted
premises where the win occurred must notify the linked bingo game provider of
the winner's name, address, and all information required for federal and
Minnesota tax requirements before any payment is issued. If applicable, any
participating organization other than the organization at the winning location
may continue play of the game at the permitted premises and award a consolation
prize.
I. After a winner has been
declared and verified for a linked bingo game conducted on an electronic bingo
device, the participating organization at the permitted premises where the win
occurred must notify the linked bingo game provider of the winner's name,
address, and all information required for federal and Minnesota tax
requirements before any payment is issued to a winner of a prize of $600 or
greater. For any prize won of less than $600, the prize amount must be credited
to the player's account on the electronic device.
Subp. 11.
Bingo records and
reports.
Bingo records and reports must be completed in ink by the
organization, and kept for 3-1/2 years following the end of the month in which
the occasion was conducted and reported on the tax return. Each organization
using bingo paper must maintain inventory records in a format prescribed by the
board. Any changes or amendments made to bingo records and reports must contain
the initials, in ink, of the person making the changes or amendments. With the
exception of completed prize receipt forms, coupons, and unplayed bingo boards,
records and reports may be maintained or converted and stored in an electronic
format. Upon request, records and reports must be made available in paper
format to the board, the commissioner of revenue, the commissioner of public
safety, or their agents.
Subp.
12.
Perpetual inventory records required for case
paper.
For each case of bingo paper sheets, the organization must
include in its inventory records, at a minimum, the following
information:
A. organization name and
premises permit number;
B. serial
number;
C. control number assigned
by the organization;
D.
color;
E. series;
F. number of faces per sheet
(ON's);
G. description of face
patterns, if any;
H. distributor
name, invoice number, and date of invoice;
I. distributor's invoiced bingo paper price,
and number of bingo paper sheets being invoiced;
J. retail selling price for each bingo paper
sheet; and
K. perpetual inventory
information for each case of bingo paper sheets (case paper).
Subp. 13.
Perpetual
inventory records required for linked bingo paper.
For linked bingo paper sheets, the organization must include in
its inventory records, at a minimum, the following information:
A. organization name and premises permit
number;
B. serial number;
C. control number assigned by the
organization;
D. color;
E. linked bingo game provider name, invoice
number, and date of invoice;
F.
linked bingo game provider's invoiced bingo price and number of bingo paper
sheets being invoiced;
G. retail
selling price for each linked bingo paper sheet; and
H. perpetual inventory information for linked
bingo paper sheets.
Subp.
14.
Perpetual inventory records required for packets.
For each set of packets, the organization must include in its
inventory records, at a minimum, the following information:
A. organization name and premises permit
number;
B. serial number;
C. control number assigned by the
organization to the packet. The control number may be the serial number of each
bingo sheet in the packet, or the serial number from the top sheet in each
packet if the invoice shows that only the serial number from the top sheet is
provided;
D. distributor name,
invoice number, and date of invoice;
E. distributor's invoiced bingo paper price,
and number of packets being invoiced;
F. number of sheets per packet
(UP's);
G. number of faces per
sheet (ON's);
H. description of
face patterns, if any;
I. color of
each sheet in the packet, in the order of collation;
J. retail selling price for each packet;
and
K. perpetual inventory
information for each set of packets.
Subp. 15.
Perpetual inventory records
required for packages.
For each package, the organization must assign a control number
and account for all components of the package. The organization must include in
its inventory records, at a minimum, the following information:
A. organization name and premises permit
number;
B. serial number;
C. control numbers of the paper used to build
the package;
D. for each component
of the package, the color, series number, number of faces per sheet (ON's),
number of sheets per packet (UP's), and distributor invoiced cost;
E. retail selling price for the
package;
F. control number assigned
to the package; and
G. perpetual
inventory information for each type of package.
Subp. 16.
Physical inventory records
and discrepancy report required for all bingo paper.
For bingo paper, the organization must include in its monthly
physical inventory summary, at a minimum, the following information:
A. organization name and premises permit
number;
B. by type, the quantity of
bingo paper sheets, packets, and packages;
C. control numbers;
D. distributor's invoiced cost for bingo
paper sheets and packets; and
E.
date and signature, in ink, of the person completing the form.
The organization must reconcile the monthly physical inventory
to the perpetual inventory. Any discrepancies of more than $50 in the selling
price of inventory must be reported to the board, in a format prescribed by the
board, by the 20th of the month following the completion of month-end physical
inventory records.
Subp.
17.
Bingo occasion records required for hard cards.
For bingo hard cards, the organization must maintain the
following information for each bingo occasion:
A. copy of the caller verification form
prescribed by the board;
B. total
number of bingo hard cards sold for each game and the selling price of each
card;
C. total amount of cash
collected for all sales of bingo hard cards, and the total dollar amount of all
redeemed coupons and all gift certificates sold and redeemed;
D. dollar amount of the cash prize, or the
actual cost of the merchandise prize awarded for each bingo game and the face
number of each winning card;
E.
cash on hand at the beginning and end of the occasion;
F. completed prize receipts, redeemed
coupons, and redeemed gift certificates;
G. copy of the checker's record that includes
the number of cards played in each game, the face number of each winning card,
and prize awarded to the winning card, with the date and signature, in ink, of
the checker; and
H. name of each
volunteer or employee working at the occasion.
Subp. 18.
Bingo occasion records
required for all bingo paper and facsimiles of bingo paper sheets.
For bingo paper, including facsimiles of bingo paper sheets,
the organization must maintain the following information for each bingo
occasion and include:
A. the total
amount by control number of packages, packets, or sheets available for sale at
the occasion and returned to inventory at the end of the occasion. Each seller
working at the bingo occasion must complete a separate form;
B. a summary of total admission sales,
including total cash on hand at the beginning of the occasion, total cash
receipts from admission sales, quantity by dollar value of all coupons redeemed
and gift certificates sold and redeemed, and net admission sales;
C. for each bingo game conducted, the number
of bingo paper sheets and selling price of each bingo paper sheet sold by each
floor seller;
D. a summary of
income from the rental of electronic bingo devices, including quantity rented
and amount charged per unit;
E. the
total value of prizes awarded for each game and the serial number and face
number of each winning bingo paper sheet face, and for linked bingo games the
amount contributed to the jackpot prize;
F. a copy of the caller verification form
prescribed by the board;
G. a bingo
occasion summary, including total gross and net sales and any cash
discrepancies; and
H. completed
prize receipts, redeemed coupons, and redeemed gift certificates.
Subp. 19.
Gross receipt and
discrepancy report required for bingo hard cards and bingo paper.
An organization must prepare a gross receipt and discrepancy
report for each bingo occasion in a format prescribed by the board.
A. For bingo hard cards, an organization
employee must compare the gross receipts to the checker's records. The gambling
manager must verify the records. If a discrepancy of more than $50 is found,
the organization must submit a discrepancy report to the board within five days
of the bingo occasion.
B. For bingo
paper, an organization employee must reconcile the gross receipts of each bingo
occasion to the occasion records. The gambling manager must verify the records.
If a discrepancy of more than $50 is found, the organization must submit a
discrepancy report to the board within five days of the bingo
occasion.
Subp. 20.
Records required for electronic bingo devices.
For electronic bingo devices, the following information, at a
minimum, must be maintained:
A. the
quantity of devices in inventory;
B. the quantity of devices rented for each
occasion, amount charged for each device, number of voids, and total amount
collected which must be reported as prescribed by the commissioner of revenue;
and
C. the distributor or linked
bingo game provider name, invoice date, and invoice number for the lease of
electronic bingo devices.
Subp.
21.
Disposal of bingo records.
The following items apply to the disposal and destruction of
records.
A. An organization is
required to keep records for 3-1/2 years following the end of the month in
which the occasion was conducted and reported on the tax return.
B. The organization may destroy bingo records
after the retention period in item A expires, except as required in item
C.
C. An organization must keep the
records after the retention period in item A expires if they are notified by
the board, commissioner of revenue, commissioner of public safety, or their
agents that an audit, compliance review, or investigation is being
conducted.
Statutory Authority: MS s
14.055;
349.12;
349.151;
349.154;
349.155;
349.16;
349.162;
349.163;
349.1635;
349.165;
349.166;
349.167;
349.169;
349.17;
349.1711;
349.1721;
349.173;
349.19;
349.191;
349.211
