{"data":{"id":"us-mn/minn.-stat.-290.9725","jurisdiction":"us-mn","citation":"Minn. Stat. § 290.9725","heading":"S CORPORATION.","body":"For purposes of this chapter, the term \"S corporation\" means any corporation having a valid election in effect for the taxable year under section 1362 of the Internal Revenue Code. An S corporation shall not be subject to the taxes imposed by this chapter, except the taxes imposed under sections 290.0922, 290.92, 290.9727, 290.9728, and 290.9729.","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 290. INCOME AND FRANCHISE TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/290.9725","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"1cefa0926a1aa9efc522e184d71fb631f0d6de98295494765f7a782592a03eef","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-290.9705","next":"us-mn/minn.-stat.-290.9726"},"notice":"GroundRules: Original legal text. Not legal advice."}