ESTATE TAXES

Administration and compliance, Minn. Statutes 2023 289A.01

Amount

Generally, Minn. Statutes 2023 291.03

Substantial understatement of amount due, Minn. Statutes 2023 289A.60

Apportionment, Minn. Statutes 2023 524.3-916

Assessment

Additional assessments, Minn. Statutes 2023 289A.38, 289A.60

Federal income tax amounts, Minn. Statutes 2023 289A.35

Qualified property, special use valuation, Minn. Statutes 2023 291.075

Statutes of limitations, Minn. Statutes 2023 289A.38

Audits and adjustments, Minn. Statutes 2023 289A.35

Collection

Failure to collect, criminal penalties, Minn. Statutes 2023 289A.63

Generally, Minn. Statutes 2023 291.12

Lawsuits, Minn. Statutes 2023 291.27

Monetary penalties, Minn. Statutes 2023 289A.60

Credits

Nonresident decedents, Minn. Statutes 2023 291.03, 291.031

State death taxes, Minn. Statutes 2023 291.03

Death taxes

Credits, Minn. Statutes 2023 291.03

Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2023 524.2-712

Deductions

Administrative expenses disallowed, Minn. Statutes 2023 291.03

Apportionment, Minn. Statutes 2023 524.3-916

Definitions

Farms, exemption, Minn. Statutes 2023 291.03

Generally, Minn. Statutes 2023 291.005

Uniform Probate Code, Minn. Statutes 2023 524.3-916

Elections, Minn. Statutes 2023 291.03

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2023 289A.63

Teachers retirement, Saint Paul, Minn. Statutes 2023 354A.11

Exemptions

Apportionment, Minn. Statutes 2023 524.3-916

Farms, Minn. Statutes 2023 291.03

Legislators retirement plan, Minn. Statutes 2023 3A.13

Small businesses, Minn. Statutes 2023 291.03

Extensions, returns, filing, Minn. Statutes 2023 289A.19

Federal adjustments, Minn. Statutes 2023 291.075

Federal tax changes

Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2023 524.2-712

Notice to Revenue Department, Minn. Statutes 2023 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2023 524.3-916

Gross estate

Definitions, Minn. Statutes 2023 291.005

Omissions exceeding 25 percent, Minn. Statutes 2023 289A.38

Imposition, Minn. Statutes 2023 291.01

Interest

Generally, Minn. Statutes 2023 291.12

Installment payments, Minn. Statutes 2023 289A.55

Substantial understatement of amount due, Minn. Statutes 2023 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2023 289A.56

Lawsuits

Apportionment, Minn. Statutes 2023 524.3-916

Collection, Minn. Statutes 2023 291.27

Venue, Minn. Statutes 2023 289A.63

Minnesota taxable estate, Minn. Statutes 2023 291.016, 291.03

Multistate administration, personal representatives, Minn. Statutes 2023 524.3-916

Nonresident decedents, Minn. Statutes 2023 291.031

Pass-through entities, Minn. Statutes 2023 291.031

Payment

Due date, Minn. Statutes 2023 289A.20

Extensions, Minn. Statutes 2023 289A.30

Failure to pay, Minn. Statutes 2023 289A.60, 289A.63

Generally, Minn. Statutes 2023 291.13

Installment payments, Minn. Statutes 2023 289A.30, 289A.55

Interest, Minn. Statutes 2023 289A.55, 291.12

Liability, Minn. Statutes 2023 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2023 291.12, 291.16

Sale of property, Minn. Statutes 2023 291.16

Penalties (monetary), generally, Minn. Statutes 2023 289A.60

Qualified farm property, Minn. Statutes 2023 291.03

Qualified property, special use valuation, Minn. Statutes 2023 291.075

Qualified small business property, Minn. Statutes 2023 291.03

Recapture tax, Minn. Statutes 2023 289A.10, 289A.18, 289A.20, 291.03

Refunds

Claims, Minn. Statutes 2023 289A.50

Denial, administrative review, Minn. Statutes 2023 289A.50

Erroneous collections, Minn. Statutes 2023 289A.50

Interest overpayments, Minn. Statutes 2023 289A.50, 289A.56

Returns

Amended returns, Minn. Statutes 2023 289A.38

Considered refund claims, Minn. Statutes 2023 289A.50

Due dates, Minn. Statutes 2023 289A.18

Extensions, Minn. Statutes 2023 289A.19

False or fraudulent returns, Minn. Statutes 2023 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2023 289A.38, 289A.60

Filing, Minn. Statutes 2023 289A.10, 289A.60, 289A.63

Form, Minn. Statutes 2023 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2023 289A.60

Omitted property, Minn. Statutes 2023 291.27

Qualified heirs, Minn. Statutes 2023 289A.12

Recapture tax, Minn. Statutes 2023 289A.10, 289A.18

Revenues, depositing, Minn. Statutes 2023 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2023 520.29

Statutes of limitations, Minn. Statutes 2023 270C.58, 289A.38, 289A.63

Tax liability

Personal representatives, Minn. Statutes 2023 270C.58, 291.27

Transferees of property, Minn. Statutes 2023 270C.58, 270C.585, 291.27

Trustees, Minn. Statutes 2023 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2023 289A.60

Notice given, Minn. Statutes 2023 289A.30, 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2023 289A.60

Criminal penalties, Minn. Statutes 2023 289A.63

Statutes of limitations, Minn. Statutes 2023 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2023 289A.56