Source: https://www.revisor.mn.gov/statutes/?id=289A.02
Timestamp: 2018-03-24 19:48:54
Document Index: 3898672

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289A.02 - 2017 Minnesota Statutes
Section 289A.02
289A.01289A.07
2017 Subd. 7 Amended 2017 c 1 s 1
2015 Subd. 7 Amended 2015 c 1 s 1
2014 Subd. 7 Amended 2014 c 308 art 4 s 9
2014 Subd. 7 Amended 2014 c 150 art 1 s 7
2011 Subd. 7 Amended 1Sp2011 c 7 art 2 s 1
2011 Subd. 7 Amended 2011 c 8 s 1
2010 Subd. 7 Amended 2010 c 216 s 7
2009 Subd. 7 Amended 2009 c 88 art 1 s 1
2009 Subd. 7 Amended 2009 c 12 art 1 s 1
2008 Subd. 7 Amended 2008 c 154 art 4 s 1
2006 Subd. 7 Amended 2006 c 259 art 2 s 1
2005 Subd. 7 Amended 1Sp2005 c 3 art 4 s 1
2003 Subd. 7 Amended 1Sp2003 c 21 art 3 s 1
2003 Subd. 7 Amended 2003 c 127 art 4 s 1
2002 Subd. 7 Amended 2002 c 377 art 2 s 1
2001 Subd. 7 Amended 1Sp2001 c 5 art 10 s 1
2001 Subd. 8 New 1Sp2001 c 5 art 17 s 7
2000 Subd. 7 Amended 2000 c 490 art 12 s 1
1999 Subd. 7 Amended 1999 c 243 art 3 s 1
1998 Subd. 7 Amended 1998 c 389 art 7 s 1
1997 Subd. 7 Amended 1997 c 231 art 6 s 1
1996 Subd. 7 Amended 1996 c 471 art 4 s 1
1994 Subd. 7 New 1994 c 587 art 1 s 3
289A.02 DEFINITIONS.
Unless the context clearly requires otherwise, the following terms used in this chapter have the following meanings.
"Commissioner" means the commissioner of revenue of the state of Minnesota or a person to whom the commissioner has delegated functions.
Subd. 3.Taxpayer.
"Taxpayer" means a person subject to, or liable for, a state tax; a person required to file a return with respect to, or to pay, or withhold or collect and remit, a state tax; or a person required to obtain a license or a permit or to keep records under a law imposing a state tax.
"Person" means an individual, partnership, corporation, association, governmental unit or agency, or public or private organization of any kind, under a duty to comply with state tax laws because of its character or position.
Subd. 5.Other words.
Unless specifically defined in this chapter, or unless the context clearly indicates otherwise, the words used in this chapter have the same meanings as they are defined in chapters 290, 290A, 291, and 297A.
Subd. 6.Mining company.
"Mining company" means a person engaged in the business of mining or producing ores in Minnesota subject to the taxes imposed by section 298.01 or 298.015.
Subd. 7.Internal Revenue Code.
Unless specifically defined otherwise, "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through December 16, 2016.
Subd. 8.Electronic means.
"Electronic means" refers to a method that is electronic, as defined in section 325L.02, paragraph (e), and that is prescribed by the commissioner.
1990 c 480 art 1 s 2; 1991 c 291 art 11 s 2; 1994 c 587 art 1 s 3; 1995 c 264 art 1 s 4; 1996 c 471 art 4 s 1; 1997 c 231 art 6 s 1; 1998 c 389 art 7 s 1; 1999 c 243 art 3 s 1; 2000 c 490 art 12 s 1; 1Sp2001 c 5 art 10 s 1; art 17 s 7; 2002 c 377 art 2 s 1; 2003 c 127 art 4 s 1; 1Sp2003 c 21 art 3 s 1; 1Sp2005 c 3 art 4 s 1; 2006 c 259 art 2 s 1; 2008 c 154 art 4 s 1; 2009 c 12 art 1 s 1; 2009 c 88 art 1 s 1; 2010 c 216 s 7; 2011 c 8 s 1; 1Sp2011 c 7 art 2 s 1; 2014 c 150 art 1 s 7; 2014 c 308 art 4 s 9; 2015 c 1 s 1; 2017 c 1 s 1