CAPITAL ASSETS

Capital equipment

Replacement capital equipment, Minn. Statutes 2014 297A.62

Sales and use taxes, Minn. Statutes 2014 289A.40, 297A.68

Industrial loan and thrift companies

Allocation, Minn. Statutes 2014 53.03, 53.05

Amount necessary, Minn. Statutes 2014 53.02, 53.03, 53.05

Liquid assets, Minn. Statutes 2014 53.07

Liquid assets, industrial loan and thrift companies, Minn. Statutes 2014 53.07

Medical assistance

Eligibility, exclusions, Minn. Statutes 2014 256B.056

Nursing facilities, Minn. Statutes 2014 256B.421, 256B.431

Natural resources asset preservation and replacement program, Minn. Statutes 2014 84.946

Sales, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2014 290.191

Sales and use taxes, see SALES AND USE TAXES

Savings banks, amount required, Minn. Statutes 2014 50.175

Venture capital

Defined as asset class, Minn. Statutes 2014 356.219

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2014 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2014 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2014 469.084