JOB OPPORTUNITY BUILDING ZONES (JOBZ)

See also BUSINESS AND COMMUNITY DEVELOPMENT

Agricultural processing facility zones, Minn. Statutes 2005 272.02, 469.310, 469.314

Annual reports, Minn. Statutes 2005 469.320

Applicants, Minn. Statutes 2005 469.310, 469.311, 469.313

Audits and examinations, Minn. Statutes 2005 469.3201

Border city development zones

Inclusion prohibited, Minn. Statutes 2005 469.312

Businesses, Minn. Statutes 2005 469.319

Definitions, Minn. Statutes 2005 469.310, 469.318, 469.319

Designation of, Minn. Statutes 2005 469.313, 469.314

Development plans, Minn. Statutes 2005 469.311, 469.314

Duration, Minn. Statutes 2005 469.312

Existing businesses, exemption from law, Minn. Statutes 2005 469.320

Forms, applications for designation, Minn. Statutes 2005 469.314

Generally, Minn. Statutes 2005 469.310 to 469.320

Income and franchise taxes

Corporate franchise tax exemption, Minn. Statutes 2005 290.0921, 290.0922, 469.317

Exemptions, generally, Minn. Statutes 2005 290.01, 469.315

Individual, estate, or trust income tax exemption, Minn. Statutes 2005 469.316

Repayment obligation, Minn. Statutes 2005 469.319

Subtractions from federal taxable income, Minn. Statutes 2005 290.01

Jobs credit

Dependent care credit, offset, Minn. Statutes 2005 290.067

Eligibility, Minn. Statutes 2005 290.06, 469.315

Generally, Minn. Statutes 2005 469.318

Repayment obligation, Minn. Statutes 2005 469.319

Working family credit, offset, Minn. Statutes 2005 290.0671

Location, Minn. Statutes 2005 469.312

Motor vehicle sales taxes, Minn. Statutes 2005 469.315, 469.319

Motor vehicles use or owned by qualified businesses

Tax exemptions, Minn. Statutes 2005 297B.03

Penalties (monetary)

Repayment of tax benefits, Minn. Statutes 2005 469.319

Personal property, net rents or capital gains

Income tax exemption, Minn. Statutes 2005 469.316

Property taxes, Minn. Statutes 2005 272.02, 469.315, 469.319

Qualified businesses, Minn. Statutes 2005 469.310, 469.316

Real property, net rents or capital gains

Income tax exemption, Minn. Statutes 2005 469.316

Refunds, credits exceeding income tax liability, Minn. Statutes 2005 469.318, 469.319

Repayment of tax benefits, Minn. Statutes 2005 469.319

Reports given, Minn. Statutes 2005 469.320

Rulemaking, exclusion, Minn. Statutes 2005 469.314

Sales and use taxes, exemption, Minn. Statutes 2005 297A.68, 469.315, 469.319

Size, limitations, Minn. Statutes 2005 469.312

Subzones, Minn. Statutes 2005 469.312

Tax expenditures, estimates, Minn. Statutes 2005 469.3201

Tax incentives, Minn. Statutes 2005 272.02, 469.315, 469.319

Violations and penalties, failure to meet performance goals, remedies, Minn. Statutes 2005 469.320

Waivers, repayment of tax benefits, Minn. Statutes 2005 469.319

Wind energy production taxes, Minn. Statutes 2005 272.029, 469.315, 469.319