ESTATE TAXES

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

Apportionment, Minn. Law 2015 c 32 s 5

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

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

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

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

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

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

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

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

Qualified small business property, Minn. Law 2017 1Sp c 1 art 13 s 15, 2019 1Sp c 6 art 2 s 23

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

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

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

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