MN Stat § 290.9725 - S Corporation.

Section 290.9725 - S Corporation.
Section 290.9705 - Surety Deposits Required for Construction Contracts.Section 290.9726 - Corporation Taxable Income Taxed to Shareholders.

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.

Marble can make mistakes. Please verify important details. We respect & protect your data.