For all purposes of this chapter, the word "person" shall be construed to include individuals, copartnerships, associations, companies, and corporations.
(2394-92) Ex1937 c 91 s 2
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 293 — Educational Institutions; Exempt Property, Income
Section 293.01 — Tax On Income Reserved To Donor In Conveyance To Educational Institution.
Section 293.03 — Place Of Taxation; Lien.
Section 293.04 — Annual Report By Taxpayer.
Section 293.05 — Report By Educational Institution.
Section 293.06 — Consideration And Determination Of Report.
Section 293.07 — Penalty For Failure To Make Report; Assessment By Commissioner Of Revenue.
Section 293.08 — Date Of Payment; Penalty For Nonpayment.
Section 293.09 — Withholding Of Tax By Educational Institution; Liability On Failure To Withhold.
Section 293.10 — Draft On Delinquent; Evidence.
Section 293.12 — False Report; Perjury.
Section 293.13 — Examination Of Books And Papers; Refusal As Misdemeanor.
Section 293.14 — Refund Of Tax Erroneously Collected; Disposition Of Proceeds.