Terms Used In Minnesota Statutes > Chapter 381 - Surveys, Section Corners, Township Landmarks

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Chair: includes chairman, chairwoman, and chairperson. See Minnesota Statutes 645.44
• Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
• Computer: means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. See Minnesota Statutes 297A.61
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gross receipts: means the total amount received, in money or by barter or exchange, for all sales at retail as measured by the sales price. See Minnesota Statutes 297A.61
• Internal Revenue Code: means the Internal Revenue Code as defined in section 289A. See Minnesota Statutes 297A.61
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Minority: means with respect to an individual the period of time during which the individual is a minor. See Minnesota Statutes 645.451
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: includes any individual or group and any combination of individuals, groups, or individuals and groups acting as a unit. See Minnesota Statutes 297A.61
• Personal property: All property that is not real property.
• purchase: include , but are not limited to, each of the transactions listed in this subdivision. See Minnesota Statutes 297A.61
• retail sale: include the taxable services listed in paragraph (g), clause (6), items (i) to (vi) and (viii), and the provision of these taxable services, unless specifically provided otherwise. See Minnesota Statutes 297A.61
• Sales price: means the measure subject to sales tax, and means the total amount of consideration, including cash, credit, personal property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

  (1) the seller's cost of the property sold;

  (2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expenses of the seller;

  (3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;

  (4) delivery charges, except the percentage of the delivery charge allocated to delivery of tax exempt property, when the delivery charge is allocated by using either (i) a percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment, or (ii) a percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment; and

  (5) installation charges. See Minnesota Statutes 297A.61

• seller: means any person making sales, leases, or rentals of personal property or services. See Minnesota Statutes 297A.61
• state: means any state of the United States, the District of Columbia, and any territory of the United States, including American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and the U. See Minnesota Statutes 297A.61
• Storage: includes keeping or retaining tangible personal property in Minnesota for any purpose except sale in the regular course of business. See Minnesota Statutes 297A.61
• Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
• United States Code: means the United States Code as amended through December 31, 2000. See Minnesota Statutes 297A.61
• Use: includes the exercise of a right or power incident to the ownership of any interest in tangible personal property, or services, purchased from a retailer, other than the sale of that property in the regular course of business. See Minnesota Statutes 297A.61