CAPITAL ASSETS

Capital equipment

Replacement capital equipment, Minn. Statutes 2011 297A.62

Sales and use taxes, Minn. Statutes 2011 289A.40, 297A.68, 297A.75

Industrial loan and thrift companies

Allocation, Minn. Statutes 2011 53.03, 53.05

Amount necessary, Minn. Statutes 2011 53.02, 53.03, 53.05

Liquid assets, Minn. Statutes 2011 53.07

Liquid assets, industrial loan and thrift companies, Minn. Statutes 2011 53.07

Loans for, principal

MFIP self-employed participants deductions, Minn. Statutes 2011 256J.37

Medical assistance

Eligibility, exclusions, Minn. Statutes 2011 256B.056

Nursing facilities, Minn. Statutes 2011 256B.421, 256B.431

Natural resources asset preservation and replacement program, Minn. Statutes 2011 84.946

Purchase, MFIP self-employed participants deductions, Minn. Statutes 2011 256J.37

Sales, income and franchise taxes

Sales factor, exclusion, Minn. Statutes 2011 290.191

Sales and use taxes, see SALES AND USE TAXES

Savings banks, amount required, Minn. Statutes 2011 50.175

Venture capital

Defined as asset class, Minn. Statutes 2011 356.219

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2011 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2011 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2011 469.084