Subdivision 1. Applicability. Unless the context clearly requires otherwise, the following terms used in this chapter have the following meanings.
Subd. 2. Commissioner. "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.
Subd. 4. Person. "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 31, 1998.
HIST: 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
* NOTE: The amendment to subdivision 7 by Laws 1999, chapter *243, article 3, section 1, is effective at the same time federal *changes made by the Internal Revenue Service Restructuring and *Reform Act of 1998, Public Law Number 105-206 and the Omnibus *Consolidation and Emergency Supplemental Appropriations Act, *1999, Public Law Number 105-277 which are incorporated in this *chapter, become effective for federal tax purposes. Laws 1999, *chapter 243, article 3, section 7.
Official Publication of the State of Minnesota
Revisor of Statutes