Minnesota property definition

Minnesota property means total Minnesota tangible property as provided in section 290.191, subdivisions 9 to 11, and any other tangible property located in Minnesota, but does not include property located in a job opportunity building zone designated under section 469.314. Intangible property shall not be included in Minnesota property for purposes of this section. Taxpayers who do not utilize tangible property to apportion income shall nevertheless include Minnesota property for purposes of this section. On a return for a short taxable year, the amount of Minnesota property owned, as determined under section 290.191, shall be included in Minnesota property based on a fraction in which the numerator is the number of days in the short taxable year and the denominator is 365.

Minnesota property means total Minnesota tangible property as provided in section 290.191, subdivisions 9 to 11, any other tangible property located in Minnesota, but does not include the property of a qualified business as defined under section 469.310, subdivision 11, that is located

Minnesota property means total Minnesota tangible property as provided in section

Examples of Minnesota property in a sentence

• Column B reports Minnesota property, payroll, and sales amounts.If you are not a unitary business, complete Columns A and B1.If you are a unitary business, Column A must include the total sales of all corporations included on the combined return.Column B1 is for the designated filer.

• Seller Partnership will make an in-kind distribution to SHP Limited, as designated recipient of such distribution on behalf of Seller, of the Laundry, Rochester, Minnesota property and the Sheraton San Marcos, Chandler, Arizona property held by Sunstone Hotels, LLC.

• The Contractor must repair or replace equipment within twenty-four (24) hours any container that was supplied by the Contractor and was in use on State of Minnesota property.

• The parties agree that the Minnesota property tax system and other laws may change and may affect the accuracy and validity of services provided by NSI.

• For example, residential property, commercial industrial property, rental property, and seasonal recreational property are separate classifications of property and are treated differently under the Minnesota property tax system.Class Rate – A state–determined rate that establishes the relative property tax burdens among different classes of property.

More Definitions of Minnesota property

Minnesota property means HTI’s Real Property located at 00 Xxxx Xxxxxxxx Xxxx Xxxxx XX, Xxxxxxxxxx, Xxxxxxxxx, other than the Real Property known as the “Development Center” and the Real Property known as the “Learning Center.”

Minnesota property. “means that certain Property located at 0000 Xxxxxxx Xxxxx, Xxxx Xxxxxxx, Xxxxxxxxx.

Minnesota property means total Minnesota tangible property as provided in section 290.191, subdivisions 9 to 11, any other tangible property located in Minnesota, but does not include: (1) property located in a job opportunity building zone designated under section 469.314,

Minnesota property means the land, together with the buildings and improvements thereon, located at 0000 Xxxxxxx Xxxxxx, Blue Earth County, Minnesota, as more particularly described on Exhibit E-2 attached hereto.

Minnesota property means total Minnesota tangible property as provided in section290.191, subdivisions 9 to 11, any other tangible property located in Minnesota, but does not include: (1) property located in a job opportunity building zone designated under section 469.314, (2) property of a qualified business located in a biotechnology and health sciences industry zone designated under section 469.334, deleted text beginordeleted text end (3) for taxable years beginning during the duration of the zone, property of a qualified business located in the international economic development zone designated under section 469.322new text begin, or (4) property of a qualified business located in a green job opportunity building zone as defined under section 469.360new text end. Intangible property shall not be included in Minnesota property for purposes of this section. Taxpayers who do not utilize tangible property to apportion income shall nevertheless include Minnesota property for purposes of this section. On a return for a short taxable year, the amount of Minnesota property owned, as determined under section 290.191, shall be included in Minnesota property based on a fraction in which the numerator is the number of days in the short taxable year and the denominator is 365.

Minnesota property means the real property described in EXHIBIT C attached hereto and incorporated herein by reference which is located in the State of Minnesota and all improvements and appurtenances thereto.

Minnesota property means the real estate and office facility located at 00000 Xxxxxxxxxx Xxxx Xxxxxxxxx, Xxxxxxxxxxx, Xxxxxxxxx 00000.