Home/Minnesota/Statutes/Part: VARIOUS STATE TAXES AND PROGRAMS/Ch. 293: EDUCATIONAL INSTITUTIONS; EXEMPT PROPERTY, INCOME/§ 293.02
Minnesota Statutes

§ 293.02 — PERSON

Minnesota § 293.02
JurisdictionMinnesota
PartVARIOUS STATE TAXES AND PROGRAMS
Ch. 293EDUCATIONAL INSTITUTIONS; EXEMPT PROPERTY, INCOME

This text of Minnesota § 293.02 (PERSON) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Minn. Stat. § 293.02 (2026).

Text

For all purposes of this chapter, the word "person" shall be construed to include individuals, copartnerships, associations, companies, and corporations.

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Legislative History

(2394-92)Ex1937 c 91 s 2

Nearby Sections

15
§ 293.01
TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION
§ 293.02
PERSON
§ 293.03
PLACE OF TAXATION; LIEN
§ 293.04
ANNUAL REPORT BY TAXPAYER
§ 293.05
REPORT BY EDUCATIONAL INSTITUTION
§ 293.06
CONSIDERATION AND DETERMINATION OF REPORT
§ 293.07
PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE
§ 293.08
DATE OF PAYMENT; PENALTY FOR NONPAYMENT
§ 293.09
WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD
§ 293.10
DRAFT ON DELINQUENT; EVIDENCE
§ 293.11
NOTICE TO TAXPAYER; ACTION BY COMMISSIONER OF REVENUE; INTEREST; LIEN OF JUDGMENT; SALE
§ 293.12
FALSE REPORT; PERJURY
§ 293.13
EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR
§ 293.14
REFUND OF TAX ERRONEOUSLY COLLECTED; DISPOSITION OF PROCEEDS
§ 293.15
FORMS
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Bluebook (online)
Minnesota § 293.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/293/293.02.