Minnesota Code § 72A.18

DEFINITIONS.
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Unless the context clearly indicates otherwise, the following terms, when used in sections 72A.17 to 72A.32 , shall have the meanings respectively ascribed to them in this section.
"Person" means any individual, corporation, association, partnership, reciprocal exchange, interinsurer, Lloyds insurer, fraternal benefit society, or any other legal entity, engaged in the business of insurance, including an agent, a solicitor, or an adjuster and for the purposes of sections 72A.31 and 72A.32 "person" shall in addition mean any person, firm or corporation even though not engaged in the business of insurance.

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