See also BUSINESS AND COMMUNITY DEVELOPMENT
Agricultural processing facility zones, Minn. Statutes 2004 272.02, 469.310, 469.314
Annual reports, Minn. Statutes 2004 469.320
Applicants, Minn. Statutes 2004 469.310, 469.311, 469.313
Base year, defined, Minn. Statutes 2004 469.318
Border city development zones
Inclusion prohibited, Minn. Statutes 2004 469.312
Businesses, Minn. Statutes 2004 469.319
Definitions, Minn. Statutes 2004 469.310, 469.318, 469.319
Designation of, Minn. Statutes 2004 469.313, 469.314
Development plans, Minn. Statutes 2004 469.311, 469.314
Duration, Minn. Statutes 2004 469.312
Existing businesses, exemption from law, Minn. Statutes 2004 469.320
Forms, applications for designation, Minn. Statutes 2004 469.314
Full-time equivalent employees, defined, Minn. Statutes 2004 469.318
Generally, Minn. Statutes 2004 469.310 to 469.320
Income and franchise taxes
Corporate franchise tax exemption, Minn. Statutes 2004 290.0921, 290.0922, 469.317
Exemptions, generally, Minn. Statutes 2004 290.01, 469.315
Individual income tax exemption, Minn. Statutes 2004 469.316
Repayment obligation, Minn. Statutes 2004 469.319
Subtractions from federal taxable income, Minn. Statutes 2004 290.01
Jobs credit
Dependent care credit, offset, Minn. Statutes 2004 290.067
Eligibility, Minn. Statutes 2004 290.06, 469.315
Generally, Minn. Statutes 2004 469.318
Repayment obligation, Minn. Statutes 2004 469.319
Working family credit, offset, Minn. Statutes 2004 290.0671
Local government unit, defined, Minn. Statutes 2004 469.310
Location, Minn. Statutes 2004 469.312
Minnesota payroll, defined, Minn. Statutes 2004 469.318
Motor vehicle sales taxes, Minn. Statutes 2004 469.315, 469.319
Motor vehicles use or owned by qualified businesses
Tax exemptions, Minn. Statutes 2004 297B.03
Payroll factor, defined, Minn. Statutes 2004 469.310
Penalties (monetary)
Repayment of tax benefits, Minn. Statutes 2004 469.319
Personal property, net rents or capital gains
Income tax exemption, Minn. Statutes 2004 469.316
Property taxes, Minn. Statutes 2004 272.02, 469.315, 469.319
Qualified businesses, Minn. Statutes 2004 469.310, 469.316
Real property, net rents or capital gains
Income tax exemption, Minn. Statutes 2004 469.316
Refunds, credits exceeding income tax liability, Minn. Statutes 2004 469.318, 469.319
Relocates, defined, Minn. Statutes 2004 469.310
Repayment of tax benefits, Minn. Statutes 2004 469.319
Reports given, Minn. Statutes 2004 469.320
Rulemaking, exclusion, Minn. Statutes 2004 469.314
Sales and use taxes, exemption, Minn. Statutes 2004 297A.68, 469.315, 469.319
Size, limitations, Minn. Statutes 2004 469.312
State aid, Minn. Statutes 2004 477A.08
Subzones, Minn. Statutes 2004 469.312
Tax incentives, Minn. Statutes 2004 272.02, 469.315, 469.319
Trade or business, defined, Minn. Statutes 2004 469.310
Violations and penalties, failure to meet performance goals, remedies, Minn. Statutes 2004 469.320
Waivers, repayment of tax benefits, Minn. Statutes 2004 469.319
Wind energy production taxes, Minn. Statutes 2004 272.029, 469.315, 469.319
Zone payroll, defined, Minn. Statutes 2004 469.318
Zone percentage, defined, Minn. Statutes 2004 469.310