estate taxes

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

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

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

definitions, Minn. Law 2005 c 151 art 6 s 19

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

Family farms and small businesses, subtraction

Generally, Minn. Law 2011 1Sp c 7 art 1 s 3 to 2011 1Sp c 7 art 1 s 8

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

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

Federal estate tax or federal generation-skipping transfer tax

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

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

Federal update, Minn. Law 2008 c 154 art 4 s 9, 2009 c 12 art 1 s 11, 2009 c 88 art 1 s 13, 2011 1Sp c 7 art 2 s 9, 2011 1Sp c 7 art 10 s 7

filing, extensions, Minn. Law 2005 c 151 art 6 s 3

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

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

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

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

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

Returns

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

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

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

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

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

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