MN SF3436

Increases county payments from Indian gaming casino tax revenue from 10 percent to 20 percent of the state share of all taxes generated from reservation activities under tax agreements.

Increases county payments from excise taxes generated on reservations without tax agreements from 5 percent to 10 percent of excise taxes collected by the state.

Requires equal division of payments among multiple counties when a tribe operates casinos in more than one county.

Mandates the commissioner make payments by February 28 of the year following tax collection, with amounts appropriated annually from the general fund.

Makes the amendments effective retroactively for taxes collected after December 31, 2023.