1997 Minnesota Statutes

     291.215 Valuation of estate; reporting. 

    Subdivision 1.  All property includable in the Minnesota 
 gross estate of a decedent shall be valued in accordance with 
 the provisions of sections 2031 or 2032 and, if applicable, 
 2032A, of the Internal Revenue Code and any elections made in 
 valuing the federal gross estate shall be applicable in valuing 
 the Minnesota gross estate.  Values for purposes of the estate 
 tax on both probate and nonprobate assets shall be the same as 
 those finally determined for purposes of the federal estate tax 
 on a decedent's estate. 

    Subd. 2. Repealed, 1990 c 480 art 1 s 45 

    Subd. 3. Repealed, 1990 c 480 art 1 s 45 

    HIST: 1979 c 303 art 3 s 24; 1980 c 439 s 22; 1983 c 222 s 28; 
 1Sp1985 c 14 art 13 s 11; 1986 c 444