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Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.9725. S corporation

Current as of January 01, 2025 | Updated by Findlaw Staff

For purposes of this chapter, the term “S corporation” means any corporation having a valid election in effect for the taxable year undersection 1362 of the Internal Revenue Code. 1 An S corporation shall not be subject to the taxes imposed by this chapter, except the taxes imposed undersections 290.0922,290.92,290.9727,290.9728, and290.9729.

1 26 U.S.C.A. § 1362.
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Cite this article: FindLaw.com - Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290.9725. S corporation - last updated January 01, 2025 | https://codes.findlaw.com/mn/various-state-taxes-and-programs-ch-289a-295/mn-st-sect-290-9725/

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