Minn. Stat. § 270.0735

In addition to the powers granted to the commissioner in this chapter, and in order to determine net tax capacities and issue notices of net tax capacity and tax under sections 270.071 to 270.079 , the commissioner has the powers contained in sections 270C.31 and 270C.32 , for which purpose the word "taxpayer" as defined in section 270C.01 includes an airline company.