as introduced - 88th Legislature (2013 - 2014) Posted on 03/24/2014 12:39pm
Engrossments | ||
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Introduction | Posted on 03/24/2014 |
A bill for an act
relating to taxation; sales and use; clarifying payment of refunds for certain
biopharmaceutical manufacturing facilities; amending Laws 2013, chapter 143,
article 8, section 37.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Laws 2013, chapter 143, article 8, section 37, the effective date, is amended
to read:
This section is effective retroactively to capital investments
made and jobs created after December 31, 2012, and effective retroactively for sales and
purchases made after December 31, 2012, and before July 1, 2019.new text begin Applications for
refunds on purchases exempt under this section must not be filed before June 30, 2015.
new text end
new text begin
This section is effective the day following final enactment.
new text end