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, 2018.
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; 1Sp2019 c 6 art 1 s 3
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 289A — Administration And Compliance
Section 289A.01 — Application Of Chapter.
Section 289A.02 — Definitions.
Section 289A.10 — Filing Requirements For Estate Tax Returns.
Section 289A.11 — Filing Requirements For Sales And Use Tax Returns.
Section 289A.12 — Filing Requirements For Information Returns And Reports.
Section 289A.121 — Tax Shelters; Special Rules.
Section 289A.14 — Use Of Automated Sales Suppression Devices; Definitions.
Section 289A.18 — Due Dates For Filing Of Returns.
Section 289A.19 — Extensions For Filing Returns.
Section 289A.20 — Due Dates For Making Payments Of Tax.
Section 289A.25 — Payment Of Estimated Tax By Individuals, Trusts, S Corporations, Or Partnerships.
Section 289A.26 — Payment Of Estimated Tax By Corporations.
Section 289A.30 — Extensions For Paying Tax.
Section 289A.31 — Liability For Payment Of Tax.
Section 289A.35 — Assessments On Returns.
Section 289A.37 — Assessments; Erroneous Refunds; Joint Income Tax Returns.
Section 289A.38 — Limitations On Time For Assessment Of Tax.
Section 289A.381 — Definitions; Partnerships; Federal Adjustments.
Section 289A.382 — Reporting And Payment Requirements.
Section 289A.39 — Limitations; Armed Services.
Section 289A.40 — Limitations On Claims For Refund.
Section 289A.41 — Bankruptcy; Suspension Of Time.
Section 289A.42 — Consent To Extend Statute.
Section 289A.50 — Claims For Refunds.
Section 289A.55 — Interest Payable To Commissioner.
Section 289A.56 — Interest On Overpayments.