2004 Minnesota Statutes

     291.03 Rates. 

    Subdivision 1.    Tax amount.  The tax imposed shall be 
 an amount equal to the proportion of the maximum credit computed 
 under section 2011 of the Internal Revenue Code, as amended 
 through December 31, 2000, for state death taxes as the 
 Minnesota gross estate bears to the value of the federal gross 
 estate.  The tax determined under this paragraph shall not be 
 greater than the federal estate tax computed under section 2001 
 of the Internal Revenue Code after the allowance of the federal 
 credits allowed under section 2010 of the Internal Revenue Code 
 of 1986, as amended through December 31, 2000.  For the purposes 
 of this section, expenses which are deducted for federal income 
 tax purposes under section 642(g) of the Internal Revenue Code 
 as amended through December 31, 2002, are not allowable in 
 computing the tax under this chapter. 

    Subd. 2. Repealed, 2002 c 377 art 12 s 18 

    Subd. 3. Repealed, 1Sp1985 c 14 art 13 s 14 

    Subd. 4. Repealed, 1Sp1985 c 14 art 13 s 14 

    Subd. 5. Repealed, 1Sp1985 c 14 art 13 s 14 

    Subd. 6. Repealed, 1Sp1985 c 14 art 13 s 14 

    Subd. 7. Repealed, 1Sp1985 c 14 art 13 s 14 

    HIST: (2293) 1905 c 288 s 2; 1911 c 372 s 2; 1913 c 455 s 1,2; 
 1919 c 410 s 2a; 1927 c 205 s 1,2; 1939 c 338 s 2a; 1943 c 504 s 
 3; Ex1959 c 70 art 4 s 1; 1963 c 107 s 1; 1973 c 185 s 2; 1976 c 
 320 s 1; 1979 c 303 art 3 s 4; 1980 c 439 s 7; 1981 c 49 s 3; 
 3Sp1981 c 2 art 6 s 3; 1982 c 523 art 26 s 3; 1983 c 222 s 23; 
 1Sp1985 c 14 art 13 s 3; 2002 c 377 art 12 s 12; 2002 c 400 s 11; 2003 c 
 127 art 3 s 17