CAPITAL ASSETS

Capital equipment

Replacement capital equipment, Minn. Statutes 2021 297A.62

Sales and use taxes, Minn. Statutes 2021 289A.40, 297A.68

Industrial loan and thrift companies

Allocation, Minn. Statutes 2021 53.03, 53.05

Amount necessary, Minn. Statutes 2021 53.02, 53.03, 53.05

Liquid assets, Minn. Statutes 2021 53.07

Medical assistance

Eligibility, exclusions, Minn. Statutes 2021 256B.056

Nursing facilities, Minn. Statutes 2021 256B.421, 256B.431

Natural resources asset preservation and replacement program, Minn. Statutes 2021 84.946

Nursing facilities, medical assistance, Minn. Statutes 2021 256R.02

Sales, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2021 290.191

Sales and use taxes, see SALES AND USE TAXES

Savings banks, amount required, Minn. Statutes 2021 50.175

Venture capital

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2021 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2021 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2021 469.084