ESTATE TAXES

Administration and compliance, Minn. Statutes 2026 289A.01

Amount

Generally, Minn. Statutes 2026 291.03

Substantial understatement of amount due, Minn. Statutes 2026 289A.60

Apportionment, Minn. Statutes 2026 524.3-916

Assessment

Additional assessments, Minn. Statutes 2026 289A.38, 289A.60

Federal income tax amounts, Minn. Statutes 2026 289A.35

Qualified property, special use valuation, Minn. Statutes 2026 291.075

Statutes of limitations, Minn. Statutes 2026 289A.38

Audits and adjustments, Minn. Statutes 2026 289A.35

Collection

Failure to collect, criminal penalties, Minn. Statutes 2026 289A.63

Generally, Minn. Statutes 2026 291.12

Lawsuits, Minn. Statutes 2026 291.27

Monetary penalties, Minn. Statutes 2026 289A.60

Credits

Nonresident decedents, Minn. Statutes 2026 291.03, 291.031

State death taxes, Minn. Statutes 2026 291.03

Death taxes

Credits, Minn. Statutes 2026 291.03

Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2026 524.2-712

Deductions

Administrative expenses disallowed, Minn. Statutes 2026 291.03

Apportionment, Minn. Statutes 2026 524.3-916

Definitions

Farms, exemption, Minn. Statutes 2026 291.03

Generally, Minn. Statutes 2026 291.005

Uniform Probate Code, Minn. Statutes 2026 524.3-916

Elections, Minn. Statutes 2026 291.03

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2026 289A.63

Teachers retirement, Saint Paul, Minn. Statutes 2026 354A.11

Exemptions

Apportionment, Minn. Statutes 2026 524.3-916

Farms, Minn. Statutes 2026 291.03

Legislators retirement plan, Minn. Statutes 2026 3A.13

Small businesses, Minn. Statutes 2026 291.03

Extensions, returns, filing, Minn. Statutes 2026 289A.19

Federal adjustments, Minn. Statutes 2026 291.075

Federal tax changes

Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2026 524.2-712

Notice to Revenue Department, Minn. Statutes 2026 289A.38

Fiduciaries, see FIDUCIARIES

Generally, Minn. Rules 8160.0300

Generation-skipping taxes, Minn. Statutes 2026 524.3-916

Gross estate

Definitions, Minn. Statutes 2026 291.005

Omissions exceeding 25 percent, Minn. Statutes 2026 289A.38

Imposition, Minn. Statutes 2026 291.01

Interest

Generally, Minn. Statutes 2026 291.12

Installment payments, Minn. Statutes 2026 289A.55

Substantial understatement of amount due, Minn. Statutes 2026 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2026 289A.56

Lawsuits

Apportionment, Minn. Statutes 2026 524.3-916

Collection, Minn. Statutes 2026 291.27

Venue, Minn. Statutes 2026 289A.63

Minnesota taxable estate, Minn. Statutes 2026 291.016, 291.03

Multistate administration, personal representatives, Minn. Statutes 2026 524.3-916

Nonresident decedents, Minn. Statutes 2026 291.031

Pass-through entities, Minn. Statutes 2026 291.031

Payment

Due date, Minn. Statutes 2026 289A.20

Extensions, Minn. Statutes 2026 289A.30

Failure to pay, Minn. Statutes 2026 289A.60, 289A.63

Generally, Minn. Statutes 2026 291.13

Installment payments, Minn. Statutes 2026 289A.30, 289A.55

Interest, Minn. Statutes 2026 289A.55, 291.12

Liability, Minn. Statutes 2026 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2026 291.12, 291.16

Sale of property, Minn. Statutes 2026 291.16

Penalties (monetary), generally, Minn. Statutes 2026 289A.60

Qualified farm property, Minn. Statutes 2026 291.03

Qualified property, special use valuation, Minn. Statutes 2026 291.075

Qualified small business property, Minn. Statutes 2026 291.03

Recapture tax, Minn. Statutes 2026 289A.10, 289A.18, 289A.20, 291.03

Refunds

Claims, Minn. Statutes 2026 289A.50

Denial, administrative review, Minn. Statutes 2026 289A.50

Erroneous collections, Minn. Statutes 2026 289A.50

Interest overpayments, Minn. Statutes 2026 289A.50, 289A.56

Returns

Amended returns, Minn. Statutes 2026 289A.38

Considered refund claims, Minn. Statutes 2026 289A.50

Due dates, Minn. Statutes 2026 289A.18

Extensions, Minn. Statutes 2026 289A.19

False or fraudulent returns, Minn. Statutes 2026 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2026 289A.38, 289A.60

Filing, Minn. Statutes 2026 289A.10, 289A.60, 289A.63

Form, Minn. Statutes 2026 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2026 289A.60

Omitted property, Minn. Statutes 2026 291.27

Qualified heirs, Minn. Statutes 2026 289A.12

Recapture tax, Minn. Statutes 2026 289A.10, 289A.18

Revenues, depositing, Minn. Statutes 2026 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2026 520.29

Statutes of limitations, Minn. Statutes 2026 270C.58, 289A.38, 289A.63

Tax liability

Personal representatives, Minn. Statutes 2026 270C.58, 291.27

Transferees of property, Minn. Statutes 2026 270C.58, 270C.585, 291.27

Trustees, Minn. Statutes 2026 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2026 289A.60

Notice given, Minn. Statutes 2026 289A.30, 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2026 289A.60

Criminal penalties, Minn. Statutes 2026 289A.63

Statutes of limitations, Minn. Statutes 2026 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2026 289A.56