EXECUTORS

See also PERSONAL REPRESENTATIVES

Banks, acting as

Banks with trust powers, Minn. Statutes 2026 48A.07

Mergers or consolidations, effect, Minn. Statutes 2026 49.38

National banking associations, conversions, Minn. Statutes 2026 49.44

Bonds (officers and fiduciaries)

Insurance companies, liquidation, filing new bonds, Minn. Statutes 2026 60B.26

Lawsuits on, Minn. Statutes 2026 574.24, 574.25

Surety costs, expense claims, Minn. Statutes 2026 574.19

Business corporations, see Legal representatives under BUSINESS CORPORATIONS

Conveyance of real property, encumbrances

Disclosure, Minn. Statutes 2026 507.20

Liability, Minn. Statutes 2026 507.21

Corporations, legal work, Minn. Statutes 2026 481.02

Creditors, executors defined as, Minn. Statutes 2026 336.1-201

Declaratory judgment, right to request, Minn. Statutes 2026 555.04

Definitions

Business corporations, Minn. Statutes 2026 302A.011

Commercial Code, Minn. Statutes 2026 336.1-201, 336.5-102

Estate taxes, Minn. Statutes 2026 291.005

Income and franchise taxes, Minn. Statutes 2026 290.01

Limited liability companies, Minn. Statutes 2026 322C.0102

Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2026 520.21

Uniform Custodial Trust Act, Minn. Statutes 2026 529.01

Uniform Fiduciaries Act, Minn. Statutes 2026 520.01

Uniform Probate Code, Minn. Statutes 2026 524.1-201

Uniform Transfers to Minors Act, Minn. Statutes 2026 527.21

Executor de son tort, liability, Minn. Statutes 2026 573.04

Foreign executors, lawsuits, Minn. Statutes 2026 573.05

Foreign trust associations acting as, Minn. Statutes 2026 303.25

Income taxes, see INCOME AND FRANCHISE TAXES

Insurance companies, liquidation, new bonds, Minn. Statutes 2026 60B.26

Investments permitted

Health and Education Facilities Authority revenue bonds, Minn. Statutes 2026 15D.14

Higher Education Office revenue bonds, Minn. Statutes 2026 136A.178

Municipal gas agency bonds, Minn. Statutes 2026 453A.10

Municipal power agency bonds, Minn. Statutes 2026 453.60

Public utilities, extraordinary event bonds, Minn. Statutes 2026 216B.497

Rural Finance Authority bonds, Minn. Statutes 2026 41C.10

Savings association accounts, Minn. Statutes 2026 51A.31

Savings bank accounts, Minn. Statutes 2026 50.17

State university revenue bonds, Minn. Statutes 2026 136F.91

Judgments against, effect, Minn. Statutes 2026 573.03

Land registration applications, duties, Minn. Statutes 2026 508.03, 508A.03

Lawsuits

Foreign executors, Minn. Statutes 2026 573.05

Judgments against, effect, Minn. Statutes 2026 573.03

Legal representatives, executors defined as, Minn. Statutes 2026 302A.011

Letters of administration, Revenue Department, rights, Minn. Statutes 2026 291.21

Liability, taxes, Minn. Statutes 2026 297E.02, 297F.05, 297G.06

Limited liability companies, see Legal representatives under LIMITED LIABILITY COMPANIES

Limited partnerships, death or incompetency of partner, Minn. Statutes 2026 322.21

Negotiable instruments, holders in due course, successor in interest, Minn. Statutes 2026 336.3-302

Nonprofit corporations, see Fiduciaries under NONPROFIT CORPORATIONS

Oaths of office, Minn. Statutes 2026 358.06

Payments to, void property taxes, refunds, Minn. Statutes 2026 283.05

Personal representatives, executors defined as

Estate taxes, Minn. Statutes 2026 291.005

Income and franchise taxes, Minn. Statutes 2026 290.01

Uniform Probate Code, Minn. Statutes 2026 524.1-201

Representatives, executors defined as, Minn. Statutes 2026 336.1-201

Sales and use taxes

Occasional sale, Minn. Rules 8130.5800

Refunds, claims, Minn. Rules 8130.8100

Savings associations, accounts, rights, Minn. Statutes 2026 51A.28

Savings banks

Accounts, rights, Minn. Statutes 2026 50.17

Acting as, Minn. Statutes 2026 49.38, 50.085

Service of process on, motor vehicle accidents, Minn. Statutes 2026 169.09

Successors of a beneficiary, executors defined as, Minn. Statutes 2026 336.5-102

Tax liability

Cigarette and tobacco products taxes, Minn. Statutes 2026 297F.05

Gambling taxes, Minn. Statutes 2026 297E.02

Liquor taxes, Minn. Statutes 2026 297G.06

Trust companies, acting as

Fiduciary duties and powers, Minn. Statutes 2026 48A.07

Mergers or consolidations, effect, Minn. Statutes 2026 49.38

National banking associations, conversions, Minn. Statutes 2026 49.44