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Minnesota Legislature

Office of the Revisor of Statutes

BORDER CITY ZONES

See also SMALL BUSINESSES

Administration, Minn. Statutes 2018 469.173

Appropriations for tax incentives, Minn. Statutes 2018 469.1734, 2018 469.1735

Boundaries, Minn. Statutes 2018 469.173

Businesses in

Agricultural resource loan guaranty program, preference, Minn. Statutes 2018 41A.036

Economically disadvantaged areas, preference, Minn. Statutes 2018 16C.16

Employers, Minn. Statutes 2018 469.171

Property tax reductions, recapture, Minn. Statutes 2018 469.171

Relocations, Minn. Statutes 2018 469.1733

Veteran-owned small businesses, preferences for, Minn. Statutes 2018 16C.16

Construction materials or equipment, sales and use taxes, reductions

Approvals, Minn. Statutes 2018 469.171

Exemptions, Minn. Statutes 2018 469.1732

Tax credit certificates, Minn. Statutes 2018 469.1735

Tax incentives outside zones, Minn. Statutes 2018 469.1734

Definitions, Minn. Statutes 2018 469.166

Designation, Minn. Statutes 2018 469.167, 2018 469.1731

Development and redevelopment powers, Minn. Statutes 2018 469.172

Development plans, Minn. Statutes 2018 469.1731

Duration, Minn. Statutes 2018 469.167

Employers, income and franchise taxes, credits, Minn. Statutes 2018 469.171

Funding, tax return data, disclosure, Minn. Statutes 2018 270B.14

Generally, Minn. Statutes 2018 469.166 to 2018 469.1735

Housing projects, construction materials, sales tax, exemption, Minn. Statutes 2018 469.1734

HUD, see HOUSING AND URBAN DEVELOPMENT DEPARTMENT (U.S.)

Income and franchise taxes, see Border city zones, credits under INCOME AND FRANCHISE TAXES

Ineligible businesses, property tax reductions, recapture, Minn. Statutes 2018 469.171

Job opportunity building zones, inclusion in, Minn. Statutes 2018 469.312

New industry credit, income taxes, Minn. Statutes 2018 469.1734

Payments in lieu of property taxes, Minn. Statutes 2018 469.1734

Property taxes

Border city development zones, exemption, Minn. Statutes 2018 272.0212, 2018 469.1732, 2018 469.1734

Credits, see Border city zones under PROPERTY TAXES

Disparity reduction credit, Minn. Statutes 2018 273.1398

Tax credit certificates, Minn. Statutes 2018 469.1735

Sales and use taxes

Construction materials, sales tax exemptions, Minn. Statutes 2018 469.171 to 2018 469.1735

Interest on overpayments, Minn. Statutes 2018 289A.56

Tax credit certificates, Minn. Statutes 2018 469.1735

Seed capital investment credit, Minn. Statutes 2018 116J.8732, 2018 290.06

State funding limits, waiver, Minn. Statutes 2018 469.1735

Tax credit certificates, Minn. Statutes 2018 469.1735

Western border cities, Minn. Statutes 2018 469.169