Accounting officers, personal property owned, possessed, or controlled by, Minn. Statutes 2004 273.25
Advertising, see Business areas under OUTDOOR ADVERTISING
Affirmative action in state contracts, Minn. Statutes 2004 363A.36, 363A.37
Affirmative enterprise program, Minn. Statutes 2004 116J.874
Agreements by, local children's mental health collaboratives, formation, Minn. Statutes 2004 245.493
Appearance for
Exceptions to unauthorized practice of law, Minn. Statutes 2004 481.02
Assistance by, early warning system (industrial facilities, closings, layoffs, or relocation), Minn. Statutes 2004 116L.976
Assistance to
Financial assistance, data, classification, Minn. Statutes 2004 13.591
Audits and examinations
Gross earnings, public examiner's office duties, transfer to Revenue Department, Minn. Statutes 2004 270.084
Tax audits, Minn. Statutes 2004 289A.36
Awards and prizes, data, classification, Minn. Statutes 2004 13.48
Billiard halls, licenses, Minn. Statutes 2004 412.221
Blacksmith shops, Minn. Statutes 2004 67A.31, 462.12
Burden of proof, taxes
Successor liability of businesses, Minn. Statutes 2004 270.102
Business entities, defined, Minn. Statutes 2004 116J.874
Business identification numbers, see Taxpayer identification numbers under TAXES
Business incubators, Minn. Statutes 2004 272.02, 297A.71
Business trusts, see BUSINESS TRUSTS
Car washes, sales and use taxes, Minn. Statutes 2004 297A.61
Collaboration, adult basic education, Minn. Statutes 2004 124D.52
Commercial generators, businesses defined as, Minn. Statutes 2004 297H.01
Community-based employment for mentally retarded persons, Minn. Statutes 2004 252.451
Concealing criminal proceeds, Minn. Statutes 2004 609.497
Contracts
Affirmative action in state contracts, Minn. Statutes 2004 363A.36, 363A.37
State contracts, see STATE CONTRACTS
Contributions from
Pathways program, Job Skills Partnership, Minn. Statutes 2004 116L.04
Corporations, see BUSINESS CORPORATIONS
Data, state contracts, bid data, classification, Minn. Statutes 2004 13.591
Definitions
Biotechnology and health sciences industry zones, Minn. Statutes 2004 469.330, 469.340
Business records as evidence, Minn. Statutes 2004 600.01
Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.01
Classification of property, Minn. Statutes 2004 273.13
Human Rights Act, Minn. Statutes 2004 363A.03
Human Services Licensing Act, Minn. Statutes 2004 245A.02
Interest rates, Minn. Statutes 2004 334.011
Job opportunity building zones, Minn. Statutes 2004 469.310
Manufactured home sales, Minn. Statutes 2004 327B.04
Motor Vehicle Retail Installment Sales Act, Minn. Statutes 2004 168.66
Partnerships, Minn. Statutes 2004 323A.0101
Solid waste management taxes, Minn. Statutes 2004 297H.01
State employee code of ethics, Minn. Statutes 2004 43A.38
Development corporations, Minn. Statutes 2004 174.02, 301.71 to 301.84, 302A.031
Directors, liability insurance, Minn. Statutes 2004 60A.092, 62I.02
Disclosure, income and franchise tax returns, Minn. Statutes 2004 290.611
Discrimination
Policy of state, Minn. Statutes 2004 363A.02
Unfair discriminatory practices, see same under this topic
Energy supply emergencies, allocation of energy, energy supply emergency conservation and allocation plan, Minn. Statutes 2004 216C.15
Evidence, records, Minn. Statutes 2004 600.02, 600.03
Expenses, see BUSINESS EXPENSES
Funds and accounts, verification, MFIP applicants, Minn. Statutes 2004 256J.32
Gambling violations, see Violations and penalties under GAMBLING
Good faith, emergency medical services violations reports, immunity from liability, Minn. Statutes 2004 144E.305
Goodwill, sale, gains on, allocation to state, income and franchise taxes, Minn. Statutes 2004 290.17
Grants to
Greater Minnesota business development public infrastructure grants, Minn. Statutes 2004 116J.431
Job vacancies, first source agreements, Minn. Statutes 2004 116L.66
Gross earnings, audits and examinations, Minn. Statutes 2004 270.084
Gross income, allocation to state, Minn. Statutes 2004 290.17
Income, defined, Minn. Statutes 2004 501B.61
Indebtedness, successor businesses
Purchase price, inclusion, Minn. Statutes 2004 270.102
Information industries, Minn. Statutes 2004 116M.17, 116M.18
Inspections, payroll and business records, Minn. Statutes 2004 176.181
Leases, personal property, lists, tax purposes, Minn. Statutes 2004 272.69
Liability, emergency medical services violations reports, immunity, Minn. Statutes 2004 144E.305
Licenses, see BUSINESS LICENSES
Liquidation, services incidental to, debt prorating companies, exclusion, Minn. Statutes 2004 332.13
Loans to
Development loans, see BUSINESS DEVELOPMENT LOANS
Hire education loans, Minn. Statutes 2004 116L.06
Interest rates, Minn. Statutes 2004 334.011
Job vacancies, first source agreements, Minn. Statutes 2004 116L.66
Loans, MFIP applicants or participants, Minn. Statutes 2004 256J.20
Location
Established place of business, defined, Minn. Statutes 2004 327B.04
Place of business, defined, Minn. Statutes 2004 297F.01
Manufactured home sales
Established place of business, Minn. Statutes 2004 327B.04, 327B.05, 327B.09
Minnesota business identification numbers, see Taxpayer identification numbers under TAXES
Names, Minn. Statutes 2004 5.22, 270.102
Noncompete covenants, income from
Allocation to state, Minn. Statutes 2004 290.17
Office equipment, personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2004 277.20, 277.21
Officers, liability insurance, Minn. Statutes 2004 60A.092, 62I.02
Out-of-state businesses, tax audits, Minn. Statutes 2004 289A.36
Owners
Minors, use in pornographic works, Minn. Statutes 2004 617.246
Representation, Minn. Statutes 2004 469.1831, 469.203
Unemployment insurance, Minn. Statutes 2004 268.085
Workers' compensation, coverage, election, Minn. Statutes 2004 176.041
Personal property
Successor businesses, purchase price, inclusion, Minn. Statutes 2004 270.102
Power of attorney, general authority, Minn. Statutes 2004 523.24
Presumptions
Successor businesses, value of transferred property, Minn. Statutes 2004 270.102
Public nuisances
Acts constituting, Minn. Statutes 2004 617.81
County ordinance for prevention of, Minn. Statutes 2004 394.21
Publicly owned, towns, dissolution, procedures, Minn. Statutes 2004 368.47
Qualified business
Community-based employment, mentally retarded persons, Minn. Statutes 2004 252.451
Definitions, Minn. Statutes 2004 469.310, 469.330
Real property
Successor businesses, purchase price, inclusion, Minn. Statutes 2004 270.102
Receipts, defined, Minn. Statutes 2004 501B.61, 501B.64
Records and record keeping
Court orders to produce, failure to comply, contempt, Minn. Statutes 2004 8.16
Destruction, mutilation, or alteration, forgery, Minn. Statutes 2004 609.63
Evidence, status, Minn. Statutes 2004 600.01 to 600.04
Subpoenas to produce, Minn. Statutes 2004 8.16
Tax audits, Minn. Statutes 2004 289A.36
Relocation requirements
To biotechnology and health sciences industry zones, Minn. Statutes 2004 469.330
To job opportunity building zones, Minn. Statutes 2004 469.310
Reports given, emergency medical services, violations, immunity from liability, Minn. Statutes 2004 144E.305
Representation
Academic Excellence Foundation, Minn. Statutes 2004 124D.94
Assessment Advisory Committee, Minn. Statutes 2004 120B.365
Community transition interagency committees, Minn. Statutes 2004 125A.22
Family services collaboratives, Minn. Statutes 2004 124D.23
Foundation for student organizations, Minn. Statutes 2004 124D.34
Listed Metals Advisory Council, Minn. Statutes 2004 115A.9651
Minnesota Commission on National and Community Service, Minn. Statutes 2004 124D.385
Prevention, Reduction, and Recycling Advisory Council, Minn. Statutes 2004 115A.12
Rehabilitation facility boards, Minn. Statutes 2004 268A.085
School and community chemical abuse advisory teams, Minn. Statutes 2004 121A.27
Teacher center policy boards, Minn. Statutes 2004 122A.72
Workers' Compensation Council, Minn. Statutes 2004 175.007
Workforce Development Council, Minn. Statutes 2004 116L.665
Youth apprenticeship programs, Minn. Statutes 2004 124D.47
Small businesses, see SMALL BUSINESSES
Sole proprietorships, appearance for, Minn. Statutes 2004 481.02, 491A.02
Solicitation of business
Included activities, income and franchise taxes, Minn. Statutes 2004 290.015
Specific types, see specific index headings
Subpoenas
Records, Minn. Statutes 2004 8.16
Tax audits, Minn. Statutes 2004 289A.36
Subsidies, see Business subsidies under EMPLOYMENT AND ECONOMIC DEVELOPMENT DEPARTMENT
Successors, Minn. Statutes 2004 270.102, 270B.03
Tax liens, sales and use taxes
Successor businesses, duties, Minn. Statutes 2004 270.102
Telephone services, multiline telephone system service, 911 requirements, Minn. Statutes 2004 403.15
Tourist-oriented businesses, Minn. Statutes 2004 160.292, 160.295
Transfer of businesses, successor liability, Minn. Statutes 2004 270.102
Trustees, defined as businesses, Minn. Statutes 2004 363A.03
Unfair discriminatory practices, Minn. Statutes 2004 363A.02, 363A.17, 363A.30
Unitary businesses, see under INCOME AND FRANCHISE TAXES
Value-added manufacturing, Minn. Statutes 2004 116M.17, 116M.18
Violations and penalties
Criminal proceeds, concealing, Minn. Statutes 2004 609.497
Leased personal property, tax lists, violations,, Minn. Statutes 2004 272.69
Out-of-state businesses, tax audits, noncompliance, Minn. Statutes 2004 289A.36
Records, producing, Minn. Statutes 2004 8.16