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Minnesota Legislature

Office of the Revisor of Statutes

JOB OPPORTUNITY BUILDING ZONES (JOBZ)

See also BUSINESS AND COMMUNITY DEVELOPMENT

Agricultural processing facility zones, Minn. Statutes 2004 272.02, 2004 469.310, 2004 469.314

Annual reports, Minn. Statutes 2004 469.320

Applicants, Minn. Statutes 2004 469.310, 2004 469.311, 2004 469.313

Base year, defined, Minn. Statutes 2004 469.318

Border city development zones

Inclusion prohibited, Minn. Statutes 2004 469.312

Businesses, Minn. Statutes 2004 469.319

Definitions, Minn. Statutes 2004 469.310, 2004 469.318, 2004 469.319

Designation of, Minn. Statutes 2004 469.313, 2004 469.314

Development plans, Minn. Statutes 2004 469.311, 2004 469.314

Duration, Minn. Statutes 2004 469.312

Existing businesses, exemption from law, Minn. Statutes 2004 469.320

Forms, applications for designation, Minn. Statutes 2004 469.314

Full-time equivalent employees, defined, Minn. Statutes 2004 469.318

Generally, Minn. Statutes 2004 469.310 to 2004 469.320

Income and franchise taxes

Corporate franchise tax exemption, Minn. Statutes 2004 290.0921, 2004 290.0922, 2004 469.317

Exemptions, generally, Minn. Statutes 2004 290.01, 2004 469.315

Individual income tax exemption, Minn. Statutes 2004 469.316

Repayment obligation, Minn. Statutes 2004 469.319

Subtractions from federal taxable income, Minn. Statutes 2004 290.01

Jobs credit

Dependent care credit, offset, Minn. Statutes 2004 290.067

Eligibility, Minn. Statutes 2004 290.06, 2004 469.315

Generally, Minn. Statutes 2004 469.318

Repayment obligation, Minn. Statutes 2004 469.319

Working family credit, offset, Minn. Statutes 2004 290.0671

Local government unit, defined, Minn. Statutes 2004 469.310

Location, Minn. Statutes 2004 469.312

Minnesota payroll, defined, Minn. Statutes 2004 469.318

Motor vehicle sales taxes, Minn. Statutes 2004 469.315, 2004 469.319

Motor vehicles use or owned by qualified businesses

Tax exemptions, Minn. Statutes 2004 297B.03

Payroll factor, defined, Minn. Statutes 2004 469.310

Penalties (monetary)

Repayment of tax benefits, Minn. Statutes 2004 469.319

Personal property, net rents or capital gains

Income tax exemption, Minn. Statutes 2004 469.316

Property taxes, Minn. Statutes 2004 272.02, 2004 469.315, 2004 469.319

Qualified businesses, Minn. Statutes 2004 469.310, 2004 469.316

Real property, net rents or capital gains

Income tax exemption, Minn. Statutes 2004 469.316

Refunds, credits exceeding income tax liability, Minn. Statutes 2004 469.318, 2004 469.319

Relocates, defined, Minn. Statutes 2004 469.310

Repayment of tax benefits, Minn. Statutes 2004 469.319

Reports given, Minn. Statutes 2004 469.320

Rulemaking, exclusion, Minn. Statutes 2004 469.314

Sales and use taxes, exemption, Minn. Statutes 2004 297A.68, 2004 469.315, 2004 469.319

Size, limitations, Minn. Statutes 2004 469.312

State aid, Minn. Statutes 2004 477A.08

Subzones, Minn. Statutes 2004 469.312

Tax incentives, Minn. Statutes 2004 272.02, 2004 469.315, 2004 469.319

Trade or business, defined, Minn. Statutes 2004 469.310

Violations and penalties, failure to meet performance goals, remedies, Minn. Statutes 2004 469.320

Waivers, repayment of tax benefits, Minn. Statutes 2004 469.319

Wind energy production taxes, Minn. Statutes 2004 272.029, 2004 469.315, 2004 469.319

Zone payroll, defined, Minn. Statutes 2004 469.318

Zone percentage, defined, Minn. Statutes 2004 469.310