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Office of the Revisor of Statutes

2006 Minnesota Statutes Index (topics)

ESTATE TAXES

Administration and compliance, Minn. Statutes 2006 289A.01

Amount

Generally, Minn. Statutes 2006 291.03

Substantial understatement of amount due, Minn. Statutes 2006 289A.60

Apportionment, Minn. Statutes 2006 524.3-916

Assessment

Additional assessments, Minn. Statutes 2006 289A.38, 2006 289A.60

Death taxes, Minn. Statutes 2006 291.45

Qualified property, special use valuation, Minn. Statutes 2006 291.075

Statutes of limitations, Minn. Statutes 2006 289A.38

Collection

Failure to collect, criminal penalties, Minn. Statutes 2006 289A.63

Generally, Minn. Statutes 2006 291.12

Lawsuits, Minn. Statutes 2006 291.27

Monetary penalties, Minn. Statutes 2006 289A.60

Representatives or trustees, Minn. Statutes 2006 291.12

Contracts and agreements

Death taxes, payment, Minn. Statutes 2006 291.43, 2006 291.45

Credits, state death taxes, Minn. Statutes 2006 291.03, 2006 291.075

Death taxes

Application of tax, Minn. Statutes 2006 291.42

Assessment, Minn. Statutes 2006 291.45

Credits, Minn. Statutes 2006 291.03, 2006 291.075

Decedent's domicile, determination procedures, Minn. Statutes 2006 291.44

Defined, Minn. Statutes 2006 291.41

Payment agreements, Minn. Statutes 2006 291.43, 2006 291.45

Reciprocity with out states, Minn. Statutes 2006 291.47

Definitions

Generally, Minn. Statutes 2006 291.005, 2006 291.41

Uniform Probate Code, Minn. Statutes 2006 524.3-916

Estate tax arbitration boards

Generally, Minn. Statutes 2006 291.44, 2006 291.46

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2006 289A.63

Minneapolis Employees Retirement Fund, Minn. Statutes 2006 422A.24

Minneapolis Police Relief Association, Minn. Statutes 2006 423B.17

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2006 354A.11

Exemptions, legislators retirement plan, Minn. Statutes 2006 3A.13

Extensions, returns, filing, Minn. Statutes 2006 289A.19

Federal tax changes

Notice to Revenue Department, Minn. Statutes 2006 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2006 524.3-916

Gross estate

Definitions, Minn. Statutes 2006 291.005

Omissions exceeding 25 percent, Minn. Statutes 2006 289A.38

Imposition, Minn. Statutes 2006 291.01

Interest

Death taxes, payment agreements, Minn. Statutes 2006 291.43, 2006 291.45, 2006 291.46

Installment payments, Minn. Statutes 2006 289A.55

Limitations, Minn. Statutes 2006 291.46

Payment, Minn. Statutes 2006 291.12

Representatives or trustees, liability, Minn. Statutes 2006 291.12

Substantial understatement of amount due, Minn. Statutes 2006 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2006 289A.56

Lawsuits

Collection, Minn. Statutes 2006 291.27

Domicile of decedent, disputes, Minn. Statutes 2006 291.42

Venue, Minn. Statutes 2006 289A.63

Payment

Death taxes, payment agreements, Minn. Statutes 2006 291.43, 2006 291.45

Due date, Minn. Statutes 2006 289A.20

Extensions, Minn. Statutes 2006 289A.30

Failure to pay, Minn. Statutes 2006 289A.60, 2006 289A.63

Generally, Minn. Statutes 2006 291.13

Installment payments, Minn. Statutes 2006 289A.30, 2006 289A.55

Interest, Minn. Statutes 2006 289A.55, 2006 291.12

Liability, Minn. Statutes 2006 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2006 291.12, 2006 291.16

Sale of property, Minn. Statutes 2006 291.16

Penalties (monetary)

Amount due, understatement, Minn. Statutes 2006 289A.60

Civil penalties, Minn. Statutes 2006 289A.60

Collection, Minn. Statutes 2006 289A.60

Death taxes, payment agreements, Minn. Statutes 2006 291.43, 2006 291.45, 2006 291.46

Failure to pay, Minn. Statutes 2006 289A.60

Limitations, Minn. Statutes 2006 291.46

Returns, violations, Minn. Statutes 2006 289A.60

Taxpayers, failure to provide Social Security number, Minn. Statutes 2006 289A.60

Qualified property, special use valuation, Minn. Statutes 2006 291.075

Refund claims, Minn. Statutes 2006 289A.50

Refunds

Denial, administrative review, Minn. Statutes 2006 289A.50

Erroneous collections, Minn. Statutes 2006 289A.50

Interest overpayments, Minn. Statutes 2006 289A.50, 2006 289A.56

Returns

Amended returns, Minn. Statutes 2006 289A.38

Considered refund claims, Minn. Statutes 2006 289A.50

Due dates, Minn. Statutes 2006 289A.18

Extensions, Minn. Statutes 2006 289A.19

False or fraudulent returns, Minn. Statutes 2006 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2006 289A.38, 2006 289A.60

Filing, Minn. Statutes 2006 289A.10, 2006 289A.60, 2006 289A.63

Form, Minn. Statutes 2006 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2006 289A.60

Omitted property, Minn. Statutes 2006 291.27

Revenues, depositing, Minn. Statutes 2006 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2006 520.29

Statutes of limitations, Minn. Statutes 2006 270C.58, 2006 289A.38, 2006 289A.63

Tax liability

Personal representatives, Minn. Statutes 2006 270C.58, 2006 291.27

Transferees of property, Minn. Statutes 2006 270C.58, 2006 270C.585, 2006 291.27

Trustees, Minn. Statutes 2006 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2006 289A.60

Notice given, Minn. Statutes 2006 289A.30, 2006 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2006 289A.60, 2006 291.43, 2006 291.45, 2006 291.46

Criminal penalties, Minn. Statutes 2006 289A.63

Statutes of limitations, Minn. Statutes 2006 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2006 289A.56