ESTATE TAXES

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 2009 c 12 art 1 s 11, 2009 c 88 art 1 s 13

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

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

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