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2004 Minnesota Statutes Index (topics)

ESTATE TAXES

Abatement, requests for, administrative review, Minn. Statutes 2004 289A.65

Administrative review, Minn. Statutes 2004 289A.65

Agreements

Death taxes, payment, Minn. Statutes 2004 291.43, 2004 291.45

Tax liability, Minn. Statutes 2004 289A.65

Amount

Generally, Minn. Statutes 2004 291.03

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Application of law

Administration and compliance, Minn. Statutes 2004 289A.01

Administrative review, contested cases, Minn. Statutes 2004 289A.65

Death taxes, election of application, Minn. Statutes 2004 291.42, 2004 291.47

Elective state officers retirement plan, Minn. Statutes 2004 352C.09

Evasion, legislators retirement plan, Minn. Statutes 2004 3A.13

Apportionment, Minn. Statutes 2004 524.3-916

Assessment

Additional assessments, Minn. Statutes 2004 289A.38, 2004 289A.60

Death taxes, Minn. Statutes 2004 291.45

Orders, administrative review, Minn. Statutes 2004 289A.65

Qualified property, special use valuation, Minn. Statutes 2004 291.075

Statutes of limitations, Minn. Statutes 2004 289A.38

Burden of proof, frivolous returns, Minn. Statutes 2004 289A.60

Collection

Failure to collect, criminal penalties, Minn. Statutes 2004 289A.63

Generally, Minn. Statutes 2004 291.12

Lawsuits, Minn. Statutes 2004 291.27

Monetary penalties, Minn. Statutes 2004 289A.60

Representatives or trustees, Minn. Statutes 2004 291.12

Credits, state death taxes, Minn. Statutes 2004 291.03, 2004 291.075

Death taxes

Application of law, Minn. Statutes 2004 291.42, 2004 291.47

Application of tax, Minn. Statutes 2004 291.42

Assessment, Minn. Statutes 2004 291.45

Credits, Minn. Statutes 2004 291.03, 2004 291.075

Decedent's domicile, determination procedures, Minn. Statutes 2004 291.44

Defined, Minn. Statutes 2004 291.41

Payment agreements, Minn. Statutes 2004 291.43, 2004 291.45

Definitions

Generally, Minn. Statutes 2004 291.005, 2004 291.41

Uniform Probate Code, Minn. Statutes 2004 524.3-916

Estate tax arbitration boards

Generally, Minn. Statutes 2004 291.44, 2004 291.46

Estates, see ESTATES

Evasion

Elective state officers retirement plan, Minn. Statutes 2004 352C.09

Felony, Minn. Statutes 2004 289A.63

Legislators retirement plan, Minn. Statutes 2004 3A.13

Minneapolis employees retirement fund, Minn. Statutes 2004 422A.24

Minneapolis Police Relief Association, Minn. Statutes 2004 423B.17

Teachers retirement, Minneapolis, Saint Paul, and Duluth, Minn. Statutes 2004 354A.11

Extensions, returns, filing, Minn. Statutes 2004 289A.19

Federal tax changes

Notice to Revenue Department, Minn. Statutes 2004 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2004 524.3-916

Gross estate

Definitions, Minn. Statutes 2004 291.005

Omissions exceeding 25 percent, Minn. Statutes 2004 289A.38

Imposition, Minn. Statutes 2004 291.01

Interest

Death taxes, payment agreements, Minn. Statutes 2004 291.43, 2004 291.45, 2004 291.46

Installment payments, Minn. Statutes 2004 289A.55

Limitations, Minn. Statutes 2004 291.46

Payment, Minn. Statutes 2004 291.12

Representatives or trustees, liability, Minn. Statutes 2004 291.12

Substantial understatement of amount due, Minn. Statutes 2004 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2004 289A.56

Lawsuits

Collection, Minn. Statutes 2004 291.27

Domicile of decedent, disputes, Minn. Statutes 2004 291.42

Venue, Minn. Statutes 2004 289A.63

Orders, assessments, administrative review, Minn. Statutes 2004 289A.65

Payment

Death taxes, payment agreements, Minn. Statutes 2004 291.43, 2004 291.45

Due date, Minn. Statutes 2004 289A.20

Extensions, Minn. Statutes 2004 289A.30

Failure to pay, Minn. Statutes 2004 289A.60, 2004 289A.63

Generally, Minn. Statutes 2004 291.13

Installment payments, Minn. Statutes 2004 289A.30, 2004 289A.55

Interest, Minn. Statutes 2004 289A.55, 2004 291.12

Liability, Minn. Statutes 2004 289A.31

Representatives or trustees, duties and powers, Minn. Statutes 2004 291.12, 2004 291.16

Sale of property, Minn. Statutes 2004 291.16

Penalties (monetary)

Amount due, understatement, Minn. Statutes 2004 289A.60

Civil penalties, Minn. Statutes 2004 289A.60

Collection, Minn. Statutes 2004 289A.60

Death taxes, payment agreements, Minn. Statutes 2004 291.43, 2004 291.45, 2004 291.46

Failure to pay, Minn. Statutes 2004 289A.60

Limitations, Minn. Statutes 2004 291.46

Returns, violations, Minn. Statutes 2004 289A.60

Taxpayers, failure to provide Social Security number, Minn. Statutes 2004 289A.60

Persons interested in the estate, defined, Minn. Statutes 2004 524.3-916

Qualified property, special use valuation, Minn. Statutes 2004 291.075

Refund claims, Minn. Statutes 2004 289A.50

Refunds

Denial, administrative review, Minn. Statutes 2004 289A.50, 2004 289A.65

Erroneous collections, Minn. Statutes 2004 289A.50

Interest overpayments, Minn. Statutes 2004 289A.50, 2004 289A.56

Returns

Amended returns, Minn. Statutes 2004 289A.38

Considered refund claims, Minn. Statutes 2004 289A.50

Due dates, Minn. Statutes 2004 289A.18

Extensions, Minn. Statutes 2004 289A.19

False or fraudulent returns, Minn. Statutes 2004 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2004 289A.38, 2004 289A.60

Filing, Minn. Statutes 2004 289A.10, 2004 289A.60, 2004 289A.63

Form, Minn. Statutes 2004 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2004 289A.60

Omitted property, Minn. Statutes 2004 291.27

Revenues, depositing, Minn. Statutes 2004 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2004 520.29

State, defined, Minn. Statutes 2004 524.3-916

Statutes of limitations, Minn. Statutes 2004 289A.38, 2004 289A.63

Tax liability

Agreements, Minn. Statutes 2004 289A.65

Personal representatives, Minn. Statutes 2004 289A.31, 2004 291.27

Transferees of property, Minn. Statutes 2004 289A.31, 2004 291.27

Trustees, Minn. Statutes 2004 291.12

Taxing officials

Death taxes, election of application of law, Minn. Statutes 2004 291.42

Defined, Minn. Statutes 2004 291.41

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2004 289A.60

Notice given, Minn. Statutes 2004 289A.30, 2004 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2004 289A.60, 2004 291.43, 2004 291.45, 2004 291.46

Criminal penalties, Minn. Statutes 2004 289A.63

Statutes of limitations, Minn. Statutes 2004 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2004 289A.56