{"data":{"id":"us-mn/minn.-stat.-290.9741","jurisdiction":"us-mn","citation":"Minn. Stat. § 290.9741","heading":"ELECTION BY REMIC.","body":"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.","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 290. INCOME AND FRANCHISE TAXES"],"source_url":"https://www.revisor.mn.gov/statutes/cite/290.9741","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"a89a54b536dd8780618b40969bd14cda34ee605466c8f1a9a2c49cc46c0a4419","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-290.974","next":"us-mn/minn.-stat.-290.9742"},"notice":"GroundRules: Original legal text. Not legal advice."}