Minnesota Statutes 296A.13 – Personal Liability for Tax
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Liability for payment of taxes under this chapter includes a responsible person or entity described in the personal liability provisions of section 270C.56.
Terms Used In Minnesota Statutes 296A.13
- Person: means any individual, firm, trust, estate, partnership, association, cooperative association, joint stock company or corporation, public or private, or any representative appointed by order of any court; or an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform any act prescribed by this chapter. See Minnesota Statutes 296A.01