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The tax imposed by this chapter, and interest and penalties imposed with respect to it, is
a personal debt of the person required to file a return from the time the liability for it arises,
regardless of when the time for payment of the liability occurs. In the case of the executor
or administrator of the estate of a decedent and in the case of any fiduciary, the debt is that of
the person in the person's official or fiduciary capacity only, unless the person has voluntarily
distributed the assets held in that capacity without reserving sufficient assets to pay the tax,
interest, and penalties. In that case, the person is personally liable for the deficiency.
History: 1997 c 179 art 1 s 6

Official Publication of the State of Minnesota
Revisor of Statutes