BIOTECHNOLOGY AND HEALTH SCIENCES INDUSTRY ZONES

Definitions, Minn. Statutes 2005 469.330, 469.338, 469.339, 469.340

Generally, Minn. Statutes 2005 469.330 to 469.341

Income and franchise taxes

Corporate franchise tax exemption, Minn. Statutes 2005 290.0921, 290.0922, 469.337

Exemptions, generally, Minn. Statutes 2005 290.01, 469.336

Jobs credit, see same under this topic

Repayment obligation, Minn. Statutes 2005 469.340

Research and development credit, see same under this topic

Jobs credit, eligibility, Minn. Statutes 2005 290.06, 469.336

Property taxes, Minn. Statutes 2005 469.336, 469.340

Research and development credit

Eligibility, Minn. Statutes 2005 290.06, 469.336

Generally, Minn. Statutes 2005 469.339

Maximum amount, Minn. Statutes 2005 469.335

Repayment obligation, Minn. Statutes 2005 469.340

Sales and use taxes, exemption, Minn. Statutes 2005 297A.68, 469.336, 469.340

Tax incentives, Minn. Statutes 2005 469.335, 469.336, 469.340

Tax increment financing districts in, Minn. Statutes 2005 469.1763