Terms Used In Minnesota Statutes > Chapter 297A > SNOWMOBILES, ALL-TERRAIN VEHICLES, AND WATERCRAFT

• Commissioner: means the commissioner of revenue of the state of Minnesota. See Minnesota Statutes 297A.61
• 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.
• 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.
• Minority: means with respect to an individual the period of time during which the individual is a minor. See Minnesota Statutes 645.451
• purchase: include , but are not limited to, each of the transactions listed in this subdivision. 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
• 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
• 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