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Office of the Revisor of Statutes

2013 Minnesota Statutes Index (topics)

BIOTECHNOLOGY AND HEALTH SCIENCES INDUSTRY ZONES

Definitions, Minn. Statutes 2013 469.330

Designation, Minn. Statutes 2013 469.334

Development plans, Minn. Statutes 2013 469.331

Duration, Minn. Statutes 2013 469.332

Generally, Minn. Statutes 2013 469.330 to 2013 469.341

Income and franchise taxes

Corporate franchise tax exemption, Minn. Statutes 2013 290.0921, 2013 290.0922, 2013 469.337

Data, disclosure, Minn. Statutes 2013 270B.14

Exemptions, generally, Minn. Statutes 2013 290.01, 2013 469.336

Interest on taxes, penalties, Minn. Statutes 2013 469.340

Jobs credit, Minn. Statutes 2013 290.06, 2013 469.336

Repayment obligation, Minn. Statutes 2013 469.340

Research and development credit, see same under this topic

Jobs credit

Eligibility, Minn. Statutes 2013 290.06, 2013 469.336

Generally, Minn. Statutes 2013 469.338

Property taxes, Minn. Statutes 2013 469.340

Research and development credit

Eligibility, Minn. Statutes 2013 290.06, 2013 469.336

Generally, Minn. Statutes 2013 469.339

Maximum amount, Minn. Statutes 2013 469.335

Repayment obligation, Minn. Statutes 2013 469.340

Sales and use taxes

Exemption, Minn. Statutes 2013 297A.68, 2013 469.336, 2013 469.340

Repayment obligation, Minn. Statutes 2013 469.340

Size, Minn. Statutes 2013 469.332

Tax incentives, Minn. Statutes 2013 469.335, 2013 469.336, 2013 469.340

Tax increment financing districts in, Minn. Statutes 2013 469.1763