Current as of: 2010
In this chapter, unless the context otherwise requires,
(1) "business" means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property;
(2) "commissioner" means the commissioner of commerce, community, and economic development;
(3) "department" means the Department of Commerce, Community, and Economic Development;
(4) "person" includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit.
Questions & Answers: Tax Law
U.S. Code Provisions: Tax Law