Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Chapter 291 — Estate Tax

Section 291.005 — Definitions. - Subdivision 1. Scope. Unless the context otherwise clearly requires, the...

Section 291.01 — Tax Imposed. - A tax is hereby imposed upon the transfer of estates...

Section 291.016 — Minnesota Taxable Estate. - Subdivision 1. General. For purposes of the tax under this...

Section 291.03 — Rates. - Subdivision 1. Tax amount. The tax imposed must be computed...

Section 291.031 — Credit. - (a) The estate of a nonresident decedent that is subject...

Section 291.075 — Special Use Valuation Of Qualified Property. - If, after the final determination of the tax imposed by...

Section 291.12 — Collection Of Tax By Representative Or Trustee. - Subdivision 1. Requirement. Any representative or trustee who has in...

Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue. - Subdivision 1. Requirement. All taxes imposed by this chapter shall...

Section 291.16 — Power Of Sale. - Every executor, administrator, or trustee shall have full power to...

Section 291.21 — Letters Of Administration. - Subdivision 1. Rights of commissioner. The commissioner shall have the...

Section 291.215 — Valuation Of Estate. - Subdivision 1. Determination. All property includable in the Minnesota gross...

Section 291.27 — Unpaid Tax; Omitted Property. - Any tax due and unpaid under the provisions of this...