Minnesota Statutes
§ 290.9725 — S CORPORATION
Minnesota § 290.9725
This text of Minnesota § 290.9725 (S CORPORATION) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 290.9725 (2026).
Text
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 sections290.0922,290.92,290.9727,290.9728, and290.9729.
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Legislative History
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
Nearby Sections
15
§ 290.01
DEFINITIONS§ 290.0121
DEPENDENT EXEMPTION§ 290.0122
ITEMIZED DEDUCTIONS§ 290.0123
STANDARD DEDUCTION§ 290.0136
CERTAIN PREFERRED STOCK LOSSES§ 290.014
JURISDICTION TO TAX IN GENERALCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 290.9725, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/290/290.9725.