Office of the Revisor of Statutes
Minnesota Session Laws 2011 to 2012 Index (topics)
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
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 update, Minn. Law 2011 1Sp c 7 art 2 s 9, 2011 1Sp c 7 art 10 s 7
Qualified terminable property elections, Minn. Law 2011 c 112 art 2 s 4
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