MN HF3281

Adds "raffle boards" to Minnesota's lawful gambling regulatory framework across multiple statutory sections governing pull-tabs, tipboards, and related gaming products.

Requires licensed distributors to report unaccounted raffle boards to the commissioner as lost and remit a 6 percent tax on ideal gross, consistent with existing requirements for other gambling products.

Establishes raffle boards as taxable gambling products subject to a 6 percent tax on ideal gross if possessed or sold without required tax payment, with assessment authority granted to the commissioner.

Designates raffle boards as contraband when not bar coded, possessed by unlicensed persons, altered, modified, counterfeited, or transported without proper tax stamps or documentation.

Creates criminal penalties for possession, sale, or transport of unstamped or undocumented raffle boards, ranging from gross misdemeanor (ten or fewer boards) to felony (more than ten boards), and for providing false information on raffle board invoices.