GroundRules
Minn. Stat. § 290.9741: ELECTION BY REMIC.
Where this section sits in the code
- VARIOUS STATE TAXES AND PROGRAMS
- CHAPTER 290. INCOME AND FRANCHISE TAXES
An entity having a valid election as a Real Estate Mortgage Investment Conduit (REMIC) in effect under section 860D(b) of the Internal Revenue Code shall not be subject to the taxes imposed by this chapter except the tax imposed under section 290.92.
Collected 2026-09-02T22:10:40Z. Source file · JSON