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Minnesota Legislature

Office of the Revisor of Statutes

BUSINESSES

Accounting officers, personal property owned, possessed, or controlled by, Minn. Statutes 2004 273.25

Advertising, see Business areas under OUTDOOR ADVERTISING

Affirmative action in state contracts, Minn. Statutes 2004 363A.36, 2004 363A.37

Affirmative enterprise program, Minn. Statutes 2004 116J.874

Agreements by, local children's mental health collaboratives, formation, Minn. Statutes 2004 245.493

Appearance for

Exceptions to unauthorized practice of law, Minn. Statutes 2004 481.02

Assistance by, early warning system (industrial facilities, closings, layoffs, or relocation), Minn. Statutes 2004 116L.976

Assistance to

Financial assistance, data, classification, Minn. Statutes 2004 13.591

Audits and examinations

Gross earnings, public examiner's office duties, transfer to Revenue Department, Minn. Statutes 2004 270.084

Tax audits, Minn. Statutes 2004 289A.36

Awards and prizes, data, classification, Minn. Statutes 2004 13.48

Billiard halls, licenses, Minn. Statutes 2004 412.221

Blacksmith shops, Minn. Statutes 2004 67A.31, 2004 462.12

Burden of proof, taxes

Successor liability of businesses, Minn. Statutes 2004 270.102

Business entities, defined, Minn. Statutes 2004 116J.874

Business identification numbers, see Taxpayer identification numbers under TAXES

Business incubators, Minn. Statutes 2004 272.02, 2004 297A.71

Business trusts, see BUSINESS TRUSTS

Car washes, sales and use taxes, Minn. Statutes 2004 297A.61

Collaboration, adult basic education, Minn. Statutes 2004 124D.52

Commercial generators, businesses defined as, Minn. Statutes 2004 297H.01

Community-based employment for mentally retarded persons, Minn. Statutes 2004 252.451

Concealing criminal proceeds, Minn. Statutes 2004 609.497

Contracts

Affirmative action in state contracts, Minn. Statutes 2004 363A.36, 2004 363A.37

State contracts, see STATE CONTRACTS

Contributions from

Pathways program, Job Skills Partnership, Minn. Statutes 2004 116L.04

Corporations, see BUSINESS CORPORATIONS

Data, state contracts, bid data, classification, Minn. Statutes 2004 13.591

Definitions

Biotechnology and health sciences industry zones, Minn. Statutes 2004 469.330, 2004 469.340

Business records as evidence, Minn. Statutes 2004 600.01

Cigarette and tobacco products taxes, Minn. Statutes 2004 297F.01

Classification of property, Minn. Statutes 2004 273.13

Human Rights Act, Minn. Statutes 2004 363A.03

Human Services Licensing Act, Minn. Statutes 2004 245A.02

Interest rates, Minn. Statutes 2004 334.011

Job opportunity building zones, Minn. Statutes 2004 469.310

Manufactured home sales, Minn. Statutes 2004 327B.04

Motor Vehicle Retail Installment Sales Act, Minn. Statutes 2004 168.66

Partnerships, Minn. Statutes 2004 323A.0101

Solid waste management taxes, Minn. Statutes 2004 297H.01

State employee code of ethics, Minn. Statutes 2004 43A.38

Development corporations, Minn. Statutes 2004 174.02, 2004 301.71 to 2004 301.84, 2004 302A.031

Directors, liability insurance, Minn. Statutes 2004 60A.092, 2004 62I.02

Disclosure, income and franchise tax returns, Minn. Statutes 2004 290.611

Discrimination

Policy of state, Minn. Statutes 2004 363A.02

Unfair discriminatory practices, see same under this topic

Energy supply emergencies, allocation of energy, energy supply emergency conservation and allocation plan, Minn. Statutes 2004 216C.15

Evidence, records, Minn. Statutes 2004 600.02, 2004 600.03

Expenses, see BUSINESS EXPENSES

Funds and accounts, verification, MFIP applicants, Minn. Statutes 2004 256J.32

Gambling violations, see Violations and penalties under GAMBLING

Good faith, emergency medical services violations reports, immunity from liability, Minn. Statutes 2004 144E.305

Goodwill, sale, gains on, allocation to state, income and franchise taxes, Minn. Statutes 2004 290.17

Grants to

Greater Minnesota business development public infrastructure grants, Minn. Statutes 2004 116J.431

Job vacancies, first source agreements, Minn. Statutes 2004 116L.66

Gross earnings, audits and examinations, Minn. Statutes 2004 270.084

Gross income, allocation to state, Minn. Statutes 2004 290.17

Income, defined, Minn. Statutes 2004 501B.61

Indebtedness, successor businesses

Purchase price, inclusion, Minn. Statutes 2004 270.102

Information industries, Minn. Statutes 2004 116M.17, 2004 116M.18

Inspections, payroll and business records, Minn. Statutes 2004 176.181

Leases, personal property, lists, tax purposes, Minn. Statutes 2004 272.69

Liability, emergency medical services violations reports, immunity, Minn. Statutes 2004 144E.305

Licenses, see BUSINESS LICENSES

Liquidation, services incidental to, debt prorating companies, exclusion, Minn. Statutes 2004 332.13

Loans to

Development loans, see BUSINESS DEVELOPMENT LOANS

Hire education loans, Minn. Statutes 2004 116L.06

Interest rates, Minn. Statutes 2004 334.011

Job vacancies, first source agreements, Minn. Statutes 2004 116L.66

Loans, MFIP applicants or participants, Minn. Statutes 2004 256J.20

Location

Established place of business, defined, Minn. Statutes 2004 327B.04

Place of business, defined, Minn. Statutes 2004 297F.01

Manufactured home sales

Established place of business, Minn. Statutes 2004 327B.04, 2004 327B.05, 2004 327B.09

Minnesota business identification numbers, see Taxpayer identification numbers under TAXES

Names, Minn. Statutes 2004 5.22, 2004 270.102

Noncompete covenants, income from

Allocation to state, Minn. Statutes 2004 290.17

Office equipment, personal property taxes, delinquent taxes, liens or levies for, Minn. Statutes 2004 277.20, 2004 277.21

Officers, liability insurance, Minn. Statutes 2004 60A.092, 2004 62I.02

Out-of-state businesses, tax audits, Minn. Statutes 2004 289A.36

Owners

Minors, use in pornographic works, Minn. Statutes 2004 617.246

Representation, Minn. Statutes 2004 469.1831, 2004 469.203

Unemployment insurance, Minn. Statutes 2004 268.085

Workers' compensation, coverage, election, Minn. Statutes 2004 176.041

Personal property

Successor businesses, purchase price, inclusion, Minn. Statutes 2004 270.102

Power of attorney, general authority, Minn. Statutes 2004 523.24

Presumptions

Successor businesses, value of transferred property, Minn. Statutes 2004 270.102

Public nuisances

Acts constituting, Minn. Statutes 2004 617.81

County ordinance for prevention of, Minn. Statutes 2004 394.21

Publicly owned, towns, dissolution, procedures, Minn. Statutes 2004 368.47

Qualified business

Community-based employment, mentally retarded persons, Minn. Statutes 2004 252.451

Definitions, Minn. Statutes 2004 469.310, 2004 469.330

Real property

Successor businesses, purchase price, inclusion, Minn. Statutes 2004 270.102

Receipts, defined, Minn. Statutes 2004 501B.61, 2004 501B.64

Records and record keeping

Court orders to produce, failure to comply, contempt, Minn. Statutes 2004 8.16

Destruction, mutilation, or alteration, forgery, Minn. Statutes 2004 609.63

Evidence, status, Minn. Statutes 2004 600.01 to 2004 600.04

Subpoenas to produce, Minn. Statutes 2004 8.16

Tax audits, Minn. Statutes 2004 289A.36

Relocation requirements

To biotechnology and health sciences industry zones, Minn. Statutes 2004 469.330

To job opportunity building zones, Minn. Statutes 2004 469.310

Reports given, emergency medical services, violations, immunity from liability, Minn. Statutes 2004 144E.305

Representation

Academic Excellence Foundation, Minn. Statutes 2004 124D.94

Assessment Advisory Committee, Minn. Statutes 2004 120B.365

Community transition interagency committees, Minn. Statutes 2004 125A.22

Family services collaboratives, Minn. Statutes 2004 124D.23

Foundation for student organizations, Minn. Statutes 2004 124D.34

Listed Metals Advisory Council, Minn. Statutes 2004 115A.9651

Minnesota Commission on National and Community Service, Minn. Statutes 2004 124D.385

Prevention, Reduction, and Recycling Advisory Council, Minn. Statutes 2004 115A.12

Rehabilitation facility boards, Minn. Statutes 2004 268A.085

School and community chemical abuse advisory teams, Minn. Statutes 2004 121A.27

Teacher center policy boards, Minn. Statutes 2004 122A.72

Workers' Compensation Council, Minn. Statutes 2004 175.007

Workforce Development Council, Minn. Statutes 2004 116L.665

Youth apprenticeship programs, Minn. Statutes 2004 124D.47

Small businesses, see SMALL BUSINESSES

Sole proprietorships, appearance for, Minn. Statutes 2004 481.02, 2004 491A.02

Solicitation of business

Included activities, income and franchise taxes, Minn. Statutes 2004 290.015

Specific types, see specific index headings

Subpoenas

Records, Minn. Statutes 2004 8.16

Tax audits, Minn. Statutes 2004 289A.36

Subsidies, see Business subsidies under EMPLOYMENT AND ECONOMIC DEVELOPMENT DEPARTMENT

Successors, Minn. Statutes 2004 270.102, 2004 270B.03

Tax liens, sales and use taxes

Successor businesses, duties, Minn. Statutes 2004 270.102

Telephone services, multiline telephone system service, 911 requirements, Minn. Statutes 2004 403.15

Tourist-oriented businesses, Minn. Statutes 2004 160.292, 2004 160.295

Transfer of businesses, successor liability, Minn. Statutes 2004 270.102

Trustees, defined as businesses, Minn. Statutes 2004 363A.03

Unfair discriminatory practices, Minn. Statutes 2004 363A.02, 2004 363A.17, 2004 363A.30

Unitary businesses, see under INCOME AND FRANCHISE TAXES

Unrelated business income

Income and franchise taxes, subject to tax under Internal Revenue Code, Minn. Statutes 2004 290.05

Value-added manufacturing, Minn. Statutes 2004 116M.17, 2004 116M.18

Violations and penalties

Criminal proceeds, concealing, Minn. Statutes 2004 609.497

Leased personal property, tax lists, violations, Minn. Statutes 2004 272.69

Out-of-state businesses, tax audits, noncompliance, Minn. Statutes 2004 289A.36

Records, producing, Minn. Statutes 2004 8.16