2002 Minnesota Statutes

     290.9725 S corporation. 

    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. 

    HIST: 1981 c 344 s 2; 1982 c 523 art 1 s 60; 1983 c 207 s 
 38,43; 1983 c 342 art 1 s 43; 1984 c 514 art 1 s 8; 1Sp1985 c 14 
 art 21 s 49; 1Sp1986 c 1 art 1 s 9; 1987 c 268 art 1 s 113; 1988 
 c 719 art 2 s 46; 1989 c 28 s 25; 1990 c 604 art 2 s 15,16; 1991 
 c 291 art 6 s 46; 1992 c 511 art 6 s 19; 1993 c 375 art 8 s 14; 
 1994 c 587 art 1 s 24; 1997 c 231 art 6 s 17; 1997 c 251 s 13; 
 1999 c 243 art 2 s 26; 1Sp2001 c 5 art 9 s 24