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Office of the Revisor of Statutes

2013 Minnesota Statutes Index (topics)

ESTATE TAXES

Administration and compliance, Minn. Statutes 2013 289A.01

Amount

Generally, Minn. Statutes 2013 291.03

Qualified terminable interest property election, Minn. Statutes 2013 291.03

Substantial understatement of amount due, Minn. Statutes 2013 289A.60

Apportionment, Minn. Statutes 2013 524.3-916

Assessment

Additional assessments, Minn. Statutes 2013 289A.38, 2013 289A.60

Death taxes, Minn. Statutes 2013 291.45

Federal income tax amounts, Minn. Statutes 2013 289A.35

Qualified property, special use valuation, Minn. Statutes 2013 291.075

Statutes of limitations, Minn. Statutes 2013 289A.38

Audits and adjustments, Minn. Statutes 2013 289A.35

Collection

Failure to collect, criminal penalties, Minn. Statutes 2013 289A.63

Generally, Minn. Statutes 2013 291.12

Lawsuits, Minn. Statutes 2013 291.27

Monetary penalties, Minn. Statutes 2013 289A.60

Contracts and agreements, death taxes, payment, Minn. Statutes 2013 291.43, 2013 291.45

Credits

Nonresident decedents, Minn. Statutes 2013 291.03

State death taxes, Minn. Statutes 2013 291.03, 2013 291.075

Death taxes

Application of tax, Minn. Statutes 2013 291.42

Assessment, Minn. Statutes 2013 291.45

Credits, Minn. Statutes 2013 291.03, 2013 291.075

Decedent's domicile, determination procedures, Minn. Statutes 2013 291.44

Defined, Minn. Statutes 2013 291.41

Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2013 524.2-712

Payment agreements, Minn. Statutes 2013 291.43, 2013 291.45

Qualified terminable interest property election, Minn. Statutes 2013 291.03

Reciprocity with out states, Minn. Statutes 2013 291.47

Deductions

Administrative expenses disallowed, Minn. Statutes 2013 291.03

Apportionment, Minn. Statutes 2013 524.3-916

Definitions

Farms, exemption, Minn. Statutes 2013 291.03

Generally, Minn. Statutes 2013 291.005, 2013 291.41

Uniform Probate Code, Minn. Statutes 2013 524.3-916

Estate tax arbitration boards, generally, Minn. Statutes 2013 291.44, 2013 291.46

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2013 289A.63

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2013 354A.11

Exemptions

Apportionment, Minn. Statutes 2013 524.3-916

Farms, Minn. Statutes 2013 291.03

Legislators retirement plan, Minn. Statutes 2013 3A.13

Small businesses, Minn. Statutes 2013 291.03

Extensions, returns, filing, Minn. Statutes 2013 289A.19

Federal tax changes

Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2013 524.2-712

Notice to Revenue Department, Minn. Statutes 2013 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2013 524.3-916

Gross estate

Definitions, Minn. Statutes 2013 291.005

Omissions exceeding 25 percent, Minn. Statutes 2013 289A.38

Imposition, Minn. Statutes 2013 291.01

Interest

Death taxes, payment agreements, Minn. Statutes 2013 291.43, 2013 291.45, 2013 291.46

Generally, Minn. Statutes 2013 291.12

Installment payments, Minn. Statutes 2013 289A.55

Limitations, Minn. Statutes 2013 291.46

Substantial understatement of amount due, Minn. Statutes 2013 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2013 289A.56

Lawsuits

Apportionment, Minn. Statutes 2013 524.3-916

Collection, Minn. Statutes 2013 291.27

Domicile of decedent, disputes, Minn. Statutes 2013 291.42

Venue, Minn. Statutes 2013 289A.63

Multistate administration, personal representatives, Minn. Statutes 2013 524.3-916

Payment

Death taxes, payment agreements, Minn. Statutes 2013 291.43, 2013 291.45

Due date, Minn. Statutes 2013 289A.20

Extensions, Minn. Statutes 2013 289A.30

Failure to pay, Minn. Statutes 2013 289A.60, 2013 289A.63

Generally, Minn. Statutes 2013 291.13

Installment payments, Minn. Statutes 2013 289A.30, 2013 289A.55

Interest, Minn. Statutes 2013 289A.55, 2013 291.12

Liability, Minn. Statutes 2013 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2013 291.12, 2013 291.16

Sale of property, Minn. Statutes 2013 291.16

Penalties (monetary)

Death taxes, payment agreements, Minn. Statutes 2013 291.43, 2013 291.45, 2013 291.46

Generally, Minn. Statutes 2013 289A.60

Limitations, Minn. Statutes 2013 291.46

Qualified farm property, Minn. Statutes 2013 291.03

Qualified property, special use valuation, Minn. Statutes 2013 291.075

Qualified small business property, Minn. Statutes 2013 291.03

Recapture tax, Minn. Statutes 2013 289A.10, 2013 289A.18, 2013 289A.20, 2013 291.03

Refunds

Claims, Minn. Statutes 2013 289A.50

Denial, administrative review, Minn. Statutes 2013 289A.50

Erroneous collections, Minn. Statutes 2013 289A.50

Interest overpayments, Minn. Statutes 2013 289A.50, 2013 289A.56

Returns

Amended returns, Minn. Statutes 2013 289A.38

Considered refund claims, Minn. Statutes 2013 289A.50

Due dates, Minn. Statutes 2013 289A.18

Extensions, Minn. Statutes 2013 289A.19

False or fraudulent returns, Minn. Statutes 2013 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2013 289A.38, 2013 289A.60

Filing, Minn. Statutes 2013 289A.10, 2013 289A.60, 2013 289A.63

Form, Minn. Statutes 2013 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2013 289A.60

Omitted property, Minn. Statutes 2013 291.27

Qualified heirs, Minn. Statutes 2013 289A.12

Recapture tax, Minn. Statutes 2013 289A.10, 2013 289A.18

Revenues, depositing, Minn. Statutes 2013 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2013 520.29

Statutes of limitations, Minn. Statutes 2013 270C.58, 2013 289A.38, 2013 289A.63

Tax liability

Personal representatives, Minn. Statutes 2013 270C.58, 2013 291.27

Transferees of property, Minn. Statutes 2013 270C.58, 2013 270C.585, 2013 291.27

Trustees, Minn. Statutes 2013 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2013 289A.60

Notice given, Minn. Statutes 2013 289A.30, 2013 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2013 289A.60, 2013 291.43, 2013 291.45, 2013 291.46

Criminal penalties, Minn. Statutes 2013 289A.63

Statutes of limitations, Minn. Statutes 2013 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2013 289A.56