BIOTECHNOLOGY AND HEALTH SCIENCES INDUSTRY ZONES

Annual reports, Minn. Statutes 2004 469.341

Applicants, Minn. Statutes 2004 469.330, 469.331

Base amount, defined, Minn. Statutes 2004 469.339

Base year, defined, Minn. Statutes 2004 469.338

Biotechnology and health sciences industry facility

Defined, Minn. Statutes 2004 469.330

Businesses, defined, Minn. Statutes 2004 469.340

Definitions, Minn. Statutes 2004 469.330, 469.338, 469.339, 469.340

Designation of, Minn. Statutes 2004 469.333, 469.334

Development plans, Minn. Statutes 2004 469.331, 469.334

Duration, Minn. Statutes 2004 469.332

Existing businesses, exemption from law, Minn. Statutes 2004 469.341

Forms, applications for designation, Minn. Statutes 2004 469.334

Full-time equivalent employee position, defined, Minn. Statutes 2004 469.338

Generally, Minn. Statutes 2004 469.330 to 469.341

Income and franchise taxes

Corporate franchise tax exemption, Minn. Statutes 2004 290.0921, 290.0922, 469.337

Exemptions, generally, Minn. Statutes 2004 290.01, 469.336

Jobs credit, see same under this topic

Repayment obligation, Minn. Statutes 2004 469.340

Research and development credit, see same under this topic

Jobs credit

Eligibility, Minn. Statutes 2004 290.06, 469.336

Generally, Minn. Statutes 2004 469.338

Maximum amount, Minn. Statutes 2004 469.335

Repayment obligation, Minn. Statutes 2004 469.340

Liability for tax, defined, Minn. Statutes 2004 469.339

Local government unit, defined, Minn. Statutes 2004 469.330

Minnesota payroll, defined, Minn. Statutes 2004 469.338

Payroll factor, defined, Minn. Statutes 2004 469.330

Performance goals, failure to meet, remedies, Minn. Statutes 2004 469.341

Property taxes, Minn. Statutes 2004 272.02, 469.336, 469.340

Qualified businesses, Minn. Statutes 2004 469.330, 469.335

Qualified research, Minn. Statutes 2004 469.339

Refunds, credits exceeding income tax liability, Minn. Statutes 2004 469.338, 469.339, 469.340

Relocates, defined, Minn. Statutes 2004 469.330

Repayment of tax benefits, Minn. Statutes 2004 469.340

Reports given, Minn. Statutes 2004 469.341

Research and development credit

Eligibility, Minn. Statutes 2004 290.06, 469.336

Generally, Minn. Statutes 2004 469.339

Maximum amount, Minn. Statutes 2004 469.335

Repayment obligation, Minn. Statutes 2004 469.340

Sales and use taxes, exemption, Minn. Statutes 2004 297A.68, 469.336, 469.340

Size, Minn. Statutes 2004 469.332

Subzones, Minn. Statutes 2004 469.332

Tax credit certificates, Minn. Statutes 2004 469.335

Tax incentives, Minn. Statutes 2004 272.02, 469.335, 469.336, 469.340

Waivers, repayment of tax benefits, Minn. Statutes 2004 469.340

Zone payroll, defined, Minn. Statutes 2004 469.338

Zone percentage, defined, Minn. Statutes 2004 469.330