A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter.
(2292) 1905 c 288 s 1; 1911 c 372 s 1; 1935 c 334 s 1; Ex1937 c 50 s 3; 1939 c 338 s 1; 1939 c 431 art 6 s 6; 1941 c 470 s 1; 1943 c 504 s 1,2; 1949 c 735 s 1; 1953 c 629 s 1; 1955 c 552 s 1; 1961 c 442 s 1; 1963 c 182 s 1; 1963 c 218 s 1; 1963 c 740 s 1,2; 1965 c 89 s 1; 1965 c 555 s 1; 1967 c 850 s 1; 1978 c 741 s 1; 1979 c 303 art 3 s 2; 1980 c 439 s 5
Structure Minnesota Statutes
Chapters 289A - 295 — Various State Taxes And Programs
Section 291.005 — Definitions.
Section 291.016 — Minnesota Taxable Estate.
Section 291.075 — Special Use Valuation Of Qualified Property.
Section 291.12 — Collection Of Tax By Representative Or Trustee.
Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue.
Section 291.16 — Power Of Sale.
Section 291.21 — Letters Of Administration.