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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 2017 272.02, 2017 469.310, 2017 469.314

Annual reports, Minn. Statutes 2017 289A.12, 2017 469.320

Applicants, Minn. Statutes 2017 469.310, 2017 469.311, 2017 469.313

Audits and examinations, Minn. Statutes 2017 469.3201

Border city development zones, inclusion prohibited, Minn. Statutes 2017 469.312

Business subsidy agreements

Amendments, Minn. Statutes 2017 469.3192

Audits and examinations, Minn. Statutes 2017 469.3201

Breach of subsidy agreement, repayment of benefits, Minn. Statutes 2017 469.3191

Businesses, Minn. Statutes 2017 469.319

Certification of continuing eligibility, Minn. Statutes 2017 469.3193

Create automotive recovery zones

Definitions, Minn. Statutes 2017 469.310

Eligibility for credit, Minn. Statutes 2017 469.315

Generally, Minn. Statutes 2017 469.3181

Size, Minn. Statutes 2017 469.312

Zones, Minn. Statutes 2017 469.312, 2017 469.314

Definitions, Minn. Statutes 2017 469.310

Designation of, Minn. Statutes 2017 469.313, 2017 469.314

Development plans, Minn. Statutes 2017 469.311, 2017 469.314

Duration, Minn. Statutes 2017 469.312

Existing businesses, exemption from law, Minn. Statutes 2017 469.320

Forms, applications for designation, Minn. Statutes 2017 469.314

Generally, Minn. Statutes 2017 469.310 to 2017 469.320

Income and franchise taxes

Corporate franchise tax exemption, Minn. Statutes 2017 290.0921, 2017 290.0922, 2017 469.317

Data, disclosure, Minn. Statutes 2017 270B.14

Exemptions, generally, Minn. Statutes 2017 290.01, 2017 469.315

Individual, estate, or trust income tax exemption, Minn. Statutes 2017 469.316

Repayment obligation, Minn. Statutes 2017 469.319

Subtractions from federal taxable income, Minn. Statutes 2017 290.0132

Interest, on taxes, penalties, Minn. Statutes 2017 469.319

Jobs credit

Dependent care credit, offset, Minn. Statutes 2017 290.067

Eligibility, Minn. Statutes 2017 290.06, 2017 469.315

Generally, Minn. Statutes 2017 469.318

Repayment obligation, Minn. Statutes 2017 469.319

Working family credit, offset, Minn. Statutes 2017 290.0671

Location, Minn. Statutes 2017 469.312

Motor vehicle sales taxes, Minn. Statutes 2017 469.315, 2017 469.319

Motor vehicles use or owned by qualified businesses, tax exemptions, Minn. Statutes 2017 297B.03

Penalties (monetary), repayment of tax benefits, Minn. Statutes 2017 469.319

Personal property, net rents or capital gains, income tax exemption, Minn. Statutes 2017 469.316

Property taxes, Minn. Statutes 2017 272.02, 2017 469.315, 2017 469.319

Qualified businesses, Minn. Statutes 2017 469.310, 2017 469.316

Real property, net rents or capital gains, income tax exemption, Minn. Statutes 2017 469.316

Refunds, credits exceeding income tax liability, Minn. Statutes 2017 469.318, 2017 469.319

Repayment of tax benefits, Minn. Statutes 2017 469.319

Reports given, Minn. Statutes 2017 289A.12, 2017 469.320

Rulemaking, exclusion, Minn. Statutes 2017 469.314

Sales and use taxes

Exemption, Minn. Statutes 2017 297A.68, 2017 469.315, 2017 469.319

Repayment obligation, Minn. Statutes 2017 469.319

Size, limitations, Minn. Statutes 2017 469.312

Subzones, Minn. Statutes 2017 469.312

Tax expenditures, estimates, Minn. Statutes 2017 469.3201

Tax incentives, Minn. Statutes 2017 272.02, 2017 469.312, 2017 469.315, 2017 469.319

Violations and penalties

Breach of business subsidy agreements, Minn. Statutes 2017 469.3191

Continuing eligibility, failure to certify, Minn. Statutes 2017 469.3193

Failure to meet performance goals, remedies, Minn. Statutes 2017 469.320

Reporting violations, disqualification, Minn. Statutes 2017 289A.12

Waivers, repayment of tax benefits, Minn. Statutes 2017 469.319

Wind energy production taxes, Minn. Statutes 2017 272.029, 2017 469.315, 2017 469.319