Section 290.9741 - Election by Remic.
MN Stat § 290.9741
in: Section 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.
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