2019 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
290.9741 ELECTION BY REMIC.
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.
Official Publication of the State of Minnesota
Revisor of Statutes