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Office of the Revisor of Statutes

2010 Minnesota Statutes Index (topics)

ESTATE TAXES

Administration and compliance, Minn. Statutes 2010 289A.01

Amount

Generally, Minn. Statutes 2010 291.03

Qualified terminable interest property election, Minn. Statutes 2010 291.03

Substantial understatement of amount due, Minn. Statutes 2010 289A.60

Apportionment, Minn. Statutes 2010 524.3-916

Assessment

Additional assessments, Minn. Statutes 2010 289A.38, 2010 289A.60

Death taxes, Minn. Statutes 2010 291.45

Qualified property, special use valuation, Minn. Statutes 2010 291.075

Statutes of limitations, Minn. Statutes 2010 289A.38

Collection

Failure to collect, criminal penalties, Minn. Statutes 2010 289A.63

Generally, Minn. Statutes 2010 291.12

Lawsuits, Minn. Statutes 2010 291.27

Monetary penalties, Minn. Statutes 2010 289A.60

Contracts and agreements, death taxes, payment, Minn. Statutes 2010 291.43, 2010 291.45

Credits, state death taxes, Minn. Statutes 2010 291.03, 2010 291.075

Death taxes

Application of tax, Minn. Statutes 2010 291.42

Assessment, Minn. Statutes 2010 291.45

Credits, Minn. Statutes 2010 291.03, 2010 291.075

Decedent's domicile, determination procedures, Minn. Statutes 2010 291.44

Defined, Minn. Statutes 2010 291.41

Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2010 524.2-712

Payment agreements, Minn. Statutes 2010 291.43, 2010 291.45

Qualified terminable interest property election, Minn. Statutes 2010 291.03

Reciprocity with out states, Minn. Statutes 2010 291.47

Deductions

Administrative expenses disallowed, Minn. Statutes 2010 291.03

Apportionment, Minn. Statutes 2010 524.3-916

Definitions

Generally, Minn. Statutes 2010 291.005, 2010 291.41

Uniform Probate Code, Minn. Statutes 2010 524.3-916

Estate tax arbitration boards, generally, Minn. Statutes 2010 291.44, 2010 291.46

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2010 289A.63

Minneapolis Police Relief Association, Minn. Statutes 2010 423B.17

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2010 354A.11

Exemptions

Apportionment, Minn. Statutes 2010 524.3-916

Legislators retirement plan, Minn. Statutes 2010 3A.13

Extensions, returns, filing, Minn. Statutes 2010 289A.19

Federal tax changes

Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2010 524.2-712

Notice to Revenue Department, Minn. Statutes 2010 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2010 524.3-916

Gross estate

Definitions, Minn. Statutes 2010 291.005

Omissions exceeding 25 percent, Minn. Statutes 2010 289A.38

Imposition, Minn. Statutes 2010 291.01

Interest

Death taxes, payment agreements, Minn. Statutes 2010 291.43, 2010 291.45, 2010 291.46

Generally, Minn. Statutes 2010 291.12

Installment payments, Minn. Statutes 2010 289A.55

Limitations, Minn. Statutes 2010 291.46

Substantial understatement of amount due, Minn. Statutes 2010 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2010 289A.56

Lawsuits

Apportionment, Minn. Statutes 2010 524.3-916

Collection, Minn. Statutes 2010 291.27

Domicile of decedent, disputes, Minn. Statutes 2010 291.42

Venue, Minn. Statutes 2010 289A.63

Multistate administration, personal representatives, Minn. Statutes 2010 524.3-916

Payment

Death taxes, payment agreements, Minn. Statutes 2010 291.43, 2010 291.45

Due date, Minn. Statutes 2010 289A.20

Extensions, Minn. Statutes 2010 289A.30

Failure to pay, Minn. Statutes 2010 289A.60, 2010 289A.63

Generally, Minn. Statutes 2010 291.13

Installment payments, Minn. Statutes 2010 289A.30, 2010 289A.55

Interest, Minn. Statutes 2010 289A.55, 2010 291.12

Liability, Minn. Statutes 2010 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2010 291.12, 2010 291.16

Sale of property, Minn. Statutes 2010 291.16

Penalties (monetary)

Death taxes, payment agreements, Minn. Statutes 2010 291.43, 2010 291.45, 2010 291.46

Generally, Minn. Statutes 2010 289A.60

Limitations, Minn. Statutes 2010 291.46

Qualified property, special use valuation, Minn. Statutes 2010 291.075

Refund claims, Minn. Statutes 2010 289A.50

Refunds

Denial, administrative review, Minn. Statutes 2010 289A.50

Erroneous collections, Minn. Statutes 2010 289A.50

Interest overpayments, Minn. Statutes 2010 289A.50, 2010 289A.56

Returns

Amended returns, Minn. Statutes 2010 289A.38

Considered refund claims, Minn. Statutes 2010 289A.50

Due dates, Minn. Statutes 2010 289A.18

Extensions, Minn. Statutes 2010 289A.19

False or fraudulent returns, Minn. Statutes 2010 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2010 289A.38, 2010 289A.60

Filing, Minn. Statutes 2010 289A.10, 2010 289A.60, 2010 289A.63

Form, Minn. Statutes 2010 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2010 289A.60

Omitted property, Minn. Statutes 2010 291.27

Revenues, depositing, Minn. Statutes 2010 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2010 520.29

Statutes of limitations, Minn. Statutes 2010 270C.58, 2010 289A.38, 2010 289A.63

Tax liability

Personal representatives, Minn. Statutes 2010 270C.58, 2010 291.27

Transferees of property, Minn. Statutes 2010 270C.58, 2010 270C.585, 2010 291.27

Trustees, Minn. Statutes 2010 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2010 289A.60

Notice given, Minn. Statutes 2010 289A.30, 2010 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2010 289A.60, 2010 291.43, 2010 291.45, 2010 291.46

Criminal penalties, Minn. Statutes 2010 289A.63

Statutes of limitations, Minn. Statutes 2010 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2010 289A.56