CAPITAL ASSETS

Capital equipment

Defined, Minn. Statutes 2005 297A.68

Replacement capital equipment, Minn. Statutes 2005 297A.62

Sales and use taxes, payment and refunds, Minn. Statutes 2005 289A.40, 297A.75

Industrial loan and thrift companies

Allocation, Minn. Statutes 2005 53.03, 53.05

Amount necessary, Minn. Statutes 2005 53.02, 53.03, 53.05

Liquid assets, Minn. Statutes 2005 53.07

Liquid assets, industrial loan and thrift companies, Minn. Statutes 2005 53.07

Loans for, principal

MFIP self-employed participants deductions, Minn. Statutes 2005 256J.37

Medical assistance

Eligibility, exclusions, Minn. Statutes 2005 256B.056

Nursing facilities, Minn. Statutes 2005 256B.421, 256B.431

Purchase

MFIP self-employed participants deductions, Minn. Statutes 2005 256J.37

Repair and replacement parts

Defined as capital equipment, Minn. Statutes 2005 297A.68

Sales, income and franchise taxes

Sales factor, exclusion, Minn. Statutes 2005 290.191

Sales and use taxes, see SALES AND USE TAXES

Savings banks, amount required, Minn. Statutes 2005 50.175

Venture capital

Defined as asset class, Minn. Statutes 2005 356.219

Douglas J. Johnson economic protection trust fund, investments, Minn. Statutes 2005 298.292

Economic development authorities, providing to small businesses, Minn. Statutes 2005 469.101

Saint Paul Port Authority, providing to small businesses, Minn. Statutes 2005 469.084