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Minnesota Legislature

Office of the Revisor of Statutes

CAPITAL ASSETS

Capital equipment

Replacement capital equipment, Minn. Statutes 2018 297A.62

Sales and use taxes, Minn. Statutes 2018 289A.40, 2018 297A.68

Industrial loan and thrift companies

Allocation, Minn. Statutes 2018 53.03, 2018 53.05

Amount necessary, Minn. Statutes 2018 53.02, 2018 53.03, 2018 53.05

Liquid assets, Minn. Statutes 2018 53.07

Medical assistance

Eligibility, exclusions, Minn. Statutes 2018 256B.056

Nursing facilities, Minn. Statutes 2018 256B.421, 2018 256B.431

Natural resources asset preservation and replacement program, Minn. Statutes 2018 84.946

Nursing facilities, medical assistance, Minn. Statutes 2018 256R.02

Sales and use taxes, see SALES AND USE TAXES

Sales, income and franchise taxes, sales factor, exclusion, Minn. Statutes 2018 290.191

Savings banks, amount required, Minn. Statutes 2018 50.175

Venture capital

Defined as asset class, Minn. Statutes 2018 356.219

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2018 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2018 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2018 469.084