CAPITAL ASSETS

Capital equipment

Replacement capital equipment, Minn. Statutes 2026 297A.62

Sales and use taxes, Minn. Statutes 2026 289A.40, 297A.68

Definitions

Intermediate care facilities, medical assistance payments, Minn. Rules 9553.0020

Nursing facilities, medical assistance payments, Minn. Rules 9549.0020

Industrial loan and thrift companies

Allocation, Minn. Statutes 2026 53.03, 53.05

Amount necessary, Minn. Statutes 2026 53.02, 53.03, 53.05

Liquid assets, Minn. Statutes 2026 53.07

Intermediate care facilities, medical assistance payments, treatment, Minn. Rules 9553.0035, 9553.0060

Medical assistance

Eligibility, exclusions, Minn. Statutes 2026 256B.056

Nursing facilities, Minn. Statutes 2026 256B.421, 256B.431

Natural resources asset preservation and replacement program, Minn. Statutes 2026 84.946

Nursing facilities, medical assistance, Minn. Statutes 2026 256R.02

Sales and use taxes, see SALES AND USE TAXES

Sales, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2026 290.191

Savings banks, amount required, Minn. Statutes 2026 50.175

Venture capital

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2026 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2026 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2026 469.084