1997 Minnesota Statutes

CHAPTER 291. Estate tax

Table of Sections

Section	Headnote
291.005	Definitions.
291.01	Tax imposed.
291.015	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.02	[Repealed, 1979 c 303 art 3 s 41]
291.03	Rates.
291.04	[Repealed, Ex1959 c 70 art 4 s 2]
291.05	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.051
291.06	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.065	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.07
291.075	Special use valuation of qualified property.
291.08	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.09	[Repealed, 1990 c 480 art 1 s 45]
291.10	[Repealed, 1979 c 303 art 3 s 41]
291.11	[Repealed, 1990 c 480 art 1 s 45]
291.111
291.12	Collection of tax.
291.13	Taxes to be paid to commissioner of revenue.
291.131	[Repealed, 1990 c 480 art 1 s 45]
291.132	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.14	[Repealed, 1990 c 480 art 1 s 45]
291.15
291.16	Power of sale.
291.17	[Repealed, 1980 c 439 s 35]
291.18	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.19
291.20
291.21	Letters of administration.
291.215	Valuation of estate; reporting.
291.22	[Repealed, 1979 c 303 art 3 s 41]
291.23	[Repealed, 1979 c 303 art 3 s 41]
291.24	[Repealed, 1979 c 303 art 3 s 41]
291.25	[Repealed, 1979 c 303 art 3 s 41]
291.26	[Repealed, 1979 c 303 art 3 s 41]
291.27	Unpaid tax; omitted property.
291.29
291.30	[Repealed, 1979 c 303 art 3 s 41]
291.31
291.32	[Repealed, 1990 c 480 art 1 s 45]
291.33	[Repealed, 1Sp1981 c 1 art 3 s 4]
291.34	[Repealed, 1979 c 303 art 3 s 41]
291.35	[Repealed, 1979 c 303 art 3 s 41]
291.36	[Repealed, 1979 c 303 art 3 s 41]
291.37	[Repealed, 1979 c 303 art 3 s 41]
291.38	[Repealed, 1979 c 303 art 3 s 41]
291.39	[Repealed, 1979 c 303 art 3 s 41]
291.40	[Repealed, 1979 c 303 art 3 s 41]
291.41	Definitions.
291.42	Election to invoke.
291.43	Agreements as to death tax.
291.44	Determination of domicile.
291.45	Acceptance of agreed sum in full payment.
291.46	Penalties, interest; limitation.
291.47	Application.
291.48	[Repealed, 1989 c 184 art 1 s 20]