SOLE PROPRIETORSHIPS

Aquatic pest control applicators, see under COMMERCIAL PESTICIDE APPLICATORS

Lessors of employees

Unemployment insurance taxes, Minn. Statutes 2005 268.046

Lessors of employees, workers compensation, Minn. Statutes 2005 79.255

Mail order businesses, see MAIL ORDER SALES

Motor carriers, see MOTOR CARRIERS

Tax returns

Inspection, rights, Minn. Statutes 2005 270B.03

Trustees, duties, operation, Minn. Statutes 2005 501B.665