In the case of a decedent who has an interest in property with a situs in Minnesota, the personal representative must submit a Minnesota estate tax return to the commissioner, on a form prescribed by the commissioner, if:
(1) a federal estate tax return is required to be filed; or
(2) the federal gross estate exceeds $1,000,000.
The return must contain a computation of the Minnesota estate tax due. The return must be signed by the personal representative.
The commissioner may designate on the return the documents that are required to be filed together with the return to determine the computation of tax.