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Office of the Revisor of Statutes

2020 Minnesota Statutes Index (topics)

ESTATE TAXES

Administration and compliance, Minn. Statutes 2020 289A.01

Amount

Generally, Minn. Statutes 2020 291.03

Substantial understatement of amount due, Minn. Statutes 2020 289A.60

Apportionment, Minn. Statutes 2020 524.3-916

Assessment

Additional assessments, Minn. Statutes 2020 289A.38, 2020 289A.60

Federal income tax amounts, Minn. Statutes 2020 289A.35

Qualified property, special use valuation, Minn. Statutes 2020 291.075

Statutes of limitations, Minn. Statutes 2020 289A.38

Audits and adjustments, Minn. Statutes 2020 289A.35

Collection

Failure to collect, criminal penalties, Minn. Statutes 2020 289A.63

Generally, Minn. Statutes 2020 291.12

Lawsuits, Minn. Statutes 2020 291.27

Monetary penalties, Minn. Statutes 2020 289A.60

Credits

Nonresident decedents, Minn. Statutes 2020 291.03, 2020 291.031

State death taxes, Minn. Statutes 2020 291.03

Death taxes

Credits, Minn. Statutes 2020 291.03

Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2020 524.2-712

Deductions

Administrative expenses disallowed, Minn. Statutes 2020 291.03

Apportionment, Minn. Statutes 2020 524.3-916

Definitions

Farms, exemption, Minn. Statutes 2020 291.03

Generally, Minn. Statutes 2020 291.005

Uniform Probate Code, Minn. Statutes 2020 524.3-916

Elections, Minn. Statutes 2020 291.03

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2020 289A.63

Teachers retirement, Saint Paul, Minn. Statutes 2020 354A.11

Exemptions

Apportionment, Minn. Statutes 2020 524.3-916

Farms, Minn. Statutes 2020 291.03

Legislators retirement plan, Minn. Statutes 2020 3A.13

Small businesses, Minn. Statutes 2020 291.03

Extensions, returns, filing, Minn. Statutes 2020 289A.19

Federal adjustments, Minn. Statutes 2020 291.075

Federal tax changes

Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2020 524.2-712

Notice to Revenue Department, Minn. Statutes 2020 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2020 524.3-916

Gross estate

Definitions, Minn. Statutes 2020 291.005

Omissions exceeding 25 percent, Minn. Statutes 2020 289A.38

Imposition, Minn. Statutes 2020 291.01

Interest

Generally, Minn. Statutes 2020 291.12

Installment payments, Minn. Statutes 2020 289A.55

Substantial understatement of amount due, Minn. Statutes 2020 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2020 289A.56

Lawsuits

Apportionment, Minn. Statutes 2020 524.3-916

Collection, Minn. Statutes 2020 291.27

Venue, Minn. Statutes 2020 289A.63

Minnesota taxable estate, Minn. Statutes 2020 291.016, 2020 291.03

Multistate administration, personal representatives, Minn. Statutes 2020 524.3-916

Nonresident decedents, Minn. Statutes 2020 291.031

Pass-through entities, Minn. Statutes 2020 291.031

Payment

Due date, Minn. Statutes 2020 289A.20

Extensions, Minn. Statutes 2020 289A.30

Failure to pay, Minn. Statutes 2020 289A.60, 2020 289A.63

Generally, Minn. Statutes 2020 291.13

Installment payments, Minn. Statutes 2020 289A.30, 2020 289A.55

Interest, Minn. Statutes 2020 289A.55, 2020 291.12

Liability, Minn. Statutes 2020 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2020 291.12, 2020 291.16

Sale of property, Minn. Statutes 2020 291.16

Penalties (monetary), generally, Minn. Statutes 2020 289A.60

Qualified farm property, Minn. Statutes 2020 291.03

Qualified property, special use valuation, Minn. Statutes 2020 291.075

Qualified small business property, Minn. Statutes 2020 291.03

Recapture tax, Minn. Statutes 2020 289A.10, 2020 289A.18, 2020 289A.20, 2020 291.03

Refunds

Claims, Minn. Statutes 2020 289A.50

Denial, administrative review, Minn. Statutes 2020 289A.50

Erroneous collections, Minn. Statutes 2020 289A.50

Interest overpayments, Minn. Statutes 2020 289A.50, 2020 289A.56

Returns

Amended returns, Minn. Statutes 2020 289A.38

Considered refund claims, Minn. Statutes 2020 289A.50

Due dates, Minn. Statutes 2020 289A.18

Extensions, Minn. Statutes 2020 289A.19

False or fraudulent returns, Minn. Statutes 2020 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2020 289A.38, 2020 289A.60

Filing, Minn. Statutes 2020 289A.10, 2020 289A.60, 2020 289A.63

Form, Minn. Statutes 2020 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2020 289A.60

Omitted property, Minn. Statutes 2020 291.27

Qualified heirs, Minn. Statutes 2020 289A.12

Recapture tax, Minn. Statutes 2020 289A.10, 2020 289A.18

Revenues, depositing, Minn. Statutes 2020 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2020 520.29

Statutes of limitations, Minn. Statutes 2020 270C.58, 2020 289A.38, 2020 289A.63

Tax liability

Personal representatives, Minn. Statutes 2020 270C.58, 2020 291.27

Transferees of property, Minn. Statutes 2020 270C.58, 2020 270C.585, 2020 291.27

Trustees, Minn. Statutes 2020 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2020 289A.60

Notice given, Minn. Statutes 2020 289A.30, 2020 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2020 289A.60

Criminal penalties, Minn. Statutes 2020 289A.63

Statutes of limitations, Minn. Statutes 2020 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2020 289A.56