Terms Used In Minnesota Statutes > Chapter 128D > 1959 BASIC LAW, AS AMENDED

• abode: means domicile;

  (2) "action" means any proceeding in any court of this state;

  (3) "adult" means an individual 18 years of age or over;

  (4) "as now provided by law" means a reference to the laws in force at the time the law containing the phrase was finally enacted;

  (5) "as provided by law" means a reference to the laws in force at the particular time the law containing the phrase is applied;

  (6) "attorney at law" means an individual admitted to practice law by a court of record of this state;

  (7) "attorney of record" means an attorney at law who is entered on the docket or record of a court as appearing for or representing a party in a legal proceeding;

  (8) "child" or "children" includes children by birth or adoption;

  (9) "day" comprises the time from midnight to the next midnight;

  (10) "fiscal year" means the year by or for which accounts are reckoned;

  (11) "hereafter" means a reference to the time after the time when the law containing such word takes effect;

  (12) "heretofore" means a reference to the time previous to the time when the law containing such word takes effect;

  (13) "judicial sale" means a sale conducted by an officer or person authorized for the purpose by some competent tribunal;

  (14) "minor" means an individual under the age of 18 years;

  (15) "money" means lawful money of the United States;

  (16) "night time" means the time from sunset to sunrise;

  (17) "non compos mentis" refers to an individual of unsound mind;

  (18) "notary" means a notary public;

  (19) "now" in any provision of a law referring to other laws in force, or to persons in office, or to any facts or circumstances as existing, relates to the laws in force, or to the persons in office, or to the facts or circumstances existing, respectively, on the effective date of such provision;

  (20) "verified" when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45

• Accessories and supplies: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Adult: means an individual 18 years of age or older. See Minnesota Statutes 645.451
• 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.
• Baby products: means breast pumps, baby bottles and nipples, pacifiers, teething rings, infant syringes, baby wipes, cribs and bassinets, crib and bassinet mattresses, crib and bassinet sheets, changing tables, changing pads, strollers, car seats and car seat bases, baby swings, bottle sterilizers, and infant eating utensils. See Minnesota Statutes 168E.01
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• children: includes children by birth or adoption;

  (9) "day" comprises the time from midnight to the next midnight;

  (10) "fiscal year" means the year by or for which accounts are reckoned;

  (11) "hereafter" means a reference to the time after the time when the law containing such word takes effect;

  (12) "heretofore" means a reference to the time previous to the time when the law containing such word takes effect;

  (13) "judicial sale" means a sale conducted by an officer or person authorized for the purpose by some competent tribunal;

  (14) "minor" means an individual under the age of 18 years;

  (15) "money" means lawful money of the United States;

  (16) "night time" means the time from sunset to sunrise;

  (17) "non compos mentis" refers to an individual of unsound mind;

  (18) "notary" means a notary public;

  (19) "now" in any provision of a law referring to other laws in force, or to persons in office, or to any facts or circumstances as existing, relates to the laws in force, or to the persons in office, or to the facts or circumstances existing, respectively, on the effective date of such provision;

  (20) "verified" when used in reference to writings, means supported by oath or affirmation. See Minnesota Statutes 645.45

• Clothing: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Commissioner: means the commissioner of revenue. See Minnesota Statutes 168E.01
• Commissioner: means the commissioner of public safety of the state of Minnesota, acting directly or through duly authorized agents. See Minnesota Statutes 168D.01
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• 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.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Drugs and medical devices: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• 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.
• Food and beverage service establishment: has the meaning given in section 157. See Minnesota Statutes 168E.01
• Food and food ingredients: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• 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.
• Jurisdiction: means a state of the United States, the District of Columbia, a province or territory of Canada, and any other member jurisdiction of the International Fuel Tax Agreement (IFTA) compact as approved by Congress in the Intermodal Surface Transportation Efficiency Act (ISTEA), Public Law 102-240. See Minnesota Statutes 168D.01
• 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}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Majority: means with respect to an individual the period of time after the individual reaches the age of 18. See Minnesota Statutes 645.451
• Marketplace provider: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Minor: means an individual under the age of 18. See Minnesota Statutes 645.451
• Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• Motor carrier: means an individual, corporation, partnership, association, trust, or other entity, however organized, operating one or more qualified motor vehicles as a part of its interstate business operations. See Minnesota Statutes 168D.01
• Motor fuel: means an agent, regardless of its composition or properties, used to propel a qualified motor vehicle. See Minnesota Statutes 168D.01
• 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.
• Person: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
• Personal property: All property that is not real property.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Prepared food: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Qualified motor vehicle: means a motor vehicle that is used, designed, or maintained to transport persons or property and that:

  (1) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds;

  (2) has three or more axles regardless of weight; or

  (3) is used in combination, when the weight of the combination exceeds 26,000 pounds gross vehicle or registered gross vehicle weight. See Minnesota Statutes 168D.01

• Retail delivery: means a delivery to a person located in Minnesota of the following items as part of a retail sale:

  (1) tangible personal property that is subject to taxation under chapter 297A; and

  (2) clothing, as defined under section 297A. See Minnesota Statutes 168E.01

• Retail delivery fee: means the fee imposed under section 168E. See Minnesota Statutes 168E.01
• Retail sale: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• Retailer: means any person making sales, leases, or rental of personal property or services within or into the state of Minnesota. See Minnesota Statutes 168E.01
• Service of process: The service of writs or summonses to the appropriate party.
• state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
• Statute: A law passed by a legislature.
• Suspension: means the temporary removal of privileges granted to the licensee by the commissioner of public safety. See Minnesota Statutes 168D.01
• Tangible personal property: has the meaning given in section 297A. See Minnesota Statutes 168E.01
• 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
• Threshold amount: means $100, before application of the tax imposed under section 297A. See Minnesota Statutes 168E.01
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.