ESTATE TAXES

Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5

Amount, generally, Minn. Laws 2017 1Sp c 1 art 1 s 34, 35

Apportionment, Minn. Laws 2015 c 32 s 5

Assessment, qualified property, special use valuation, Minn. Laws 2017 1Sp c 1 art 17 s 4

Assessments, time of, Minn. Laws 2011 c 112 art 2 s 5

Audits and adjustments, Minn. Laws 2011 c 112 art 2 s 2

Correction, Minn. Laws 2008 c 154 art 11 s 6

Credits, nonresident decedents, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 161

Credits, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Death taxes, repeal, Minn. Laws 2014 c 150 art 3 s 8

Definitions, farms, revisor's correction, Minn. Laws 2018 c 182 art 1 s 81

Definitions, generally, Minn. Laws 2017 1Sp c 1 art 1 s 32

Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 66

Definitions, Minn. Laws 2014 c 150 art 3 s 3, 4, 2014 c 308 art 4 s 17, 18

Effective date of tax, Minn. Laws 2013 c 143 art 15 s 5

Effective date, Minn. Laws 2014 c 308 art 4 s 20

Expenses, Minn. Laws 2008 c 366 art 4 s 16

Family farms and small businesses, subtraction

Generally, Minn. Laws 2011 1Sp c 7 art 1 s 3-8

Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7

Family members, definition, Minn. Laws 2013 c 143 art 7 s 7

Federal estate and generation-skipping transfer taxes, Minn. Laws 2011 c 66 s 3

Federal estate tax or federal generation-skipping transfer tax

References to, in wills, interpretation, Minn. Laws 2010 c 334 s 14

Repeal, exclusion from definition of Internal Revenue Code, Minn. Laws 2010 c 334 s 2

Federal law, update, Minn. Laws 2013 c 143 art 7 s 4

Federal tax changes, notice to Revenue Department, Minn. Laws 2019 1Sp c 6 art 13 s 1

Federal update, Minn. Laws 2011 1Sp c 7 art 2 s 9, 2011 1Sp c 7 art 10 s 7

Federal update, Minn. Laws 2009 c 12 art 1 s 11, 2009 c 88 art 1 s 13

Federal update, Minn. Laws 2008 c 154 art 4 s 9

Gift taxes, relationship to, Minn. Laws 2014 c 150 art 3 s 4, 5, 2014 c 308 art 4 s 18

Installment payments, deferrals, Minn. Laws 2010 c 389 art 3 s 5

Internal Revenue Code update, Minn. Laws 2014 c 308 art 4 s 9

Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1

Minnesota taxable estate, Minn. Laws 2014 c 150 art 3 s 3-6, 2014 c 308 art 4 s 17, 18

Minnesota taxable estates, Minn. Laws 2017 1Sp c 1 art 1 s 33, 34, 2017 1Sp c 1 art 13 s 14

Nonresident decedent tax credit, Minn. Laws 2013 c 143 art 7 s 5, 6

Nonresident decedents, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Penalties (monetary), interest on, Minn. Laws 2013 c 143 art 18 s 5

Qualified farm property, Minn. Laws 2019 1Sp c 6 art 2 s 24

Qualified farm property, Minn. Laws 2013 c 143 art 7 s 9

Qualified small business property, Minn. Laws 2019 1Sp c 6 art 2 s 23

Qualified small business property, Minn. Laws 2017 1Sp c 1 art 13 s 15

Qualified small business property, Minn. Laws 2013 c 143 art 7 s 8

Qualified terminable interest property, Minn. Laws 2010 c 334 s 3

Qualified terminable property elections, Minn. Laws 2011 c 112 art 2 s 4

Rates, Minn. Laws 2008 c 366 art 4 s 15

Recapture tax, revisor's correction, Minn. Laws 2018 c 182 art 1 s 82

Recapture tax, Minn. Laws 2017 1Sp c 1 art 1 s 35, 2017 1Sp c 1 art 13 s 16

Recapture taxes, Minn. Laws 2013 c 143 art 7 s 10, 2013 c 143 art 15 s 1, 3, 4, 6

Reduction for gift taxes, Minn. Laws 2013 c 143 art 7 s 5

Refunds, denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28

Returns, filing dates, extensions, Minn. Laws 2009 c 88 art 7 s 4

Returns, filing, Minn. Laws 2017 1Sp c 1 art 1 s 2

Returns, filing

Requirement to file, Minn. Laws 2014 c 150 art 3 s 1

Time limits, Minn. Laws 2014 c 150 art 3 s 2

Returns, relationship to gift taxes, Minn. Laws 2013 c 143 art 7 s 3

Returns, requirement to file, triggering amount, Minn. Laws 2010 c 334 s 1

Returns

False or fraudulent returns, Minn. Laws 2011 c 112 art 2 s 3

Time of filing, Minn. Laws 2011 c 112 art 2 s 1

Situs of property, definitions, Minn. Laws 2013 c 143 art 7 s 4

Study, Minn. Laws 2011 1Sp c 7 art 1 s 10

Taxable gifts, definition, Minn. Laws 2014 c 308 art 4 s 21

Unsession changes, Minn. Laws 2014 c 308 art 9 s 59

Valuation of property, Minn. Laws 2008 c 154 art 7 s 1

Works of art, Minn. Laws 2014 c 308 art 4 s 17