Minnesota Statutes
§ 290.9741 — ELECTION BY REMIC
Minnesota § 290.9741
This text of Minnesota § 290.9741 (ELECTION BY REMIC) 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. § 290.9741 (2026).
Text
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 section290.92.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1987 c 268 art 1 s 118;1988 c 719 art 3 s 12;1989 c 28 s 25;1990 c 604 art 2 s 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
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 § 290.9741, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/290/290.9741.