SOLE PROPRIETORSHIPS

Aquatic pest control applicators, see under COMMERCIAL PESTICIDE APPLICATORS

Lessors of employees

Unemployment insurance taxes, Minn. Statutes 2006 268.046

Workers compensation, Minn. Statutes 2006 79.255

Mail order businesses, see MAIL ORDER SALES

Motor carriers, see MOTOR CARRIERS

Tax returns, inspection, rights, Minn. Statutes 2006 270B.03

Trustees, duties, operation, Minn. Statutes 2006 501B.665