2010 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291.015	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.02	[Repealed, 1979 c 303 art 3 s 41]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291.04	[Repealed, Ex1959 c 70 art 4 s 2]
291.05	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.051	Subdivisions renumbered, repealed, or no longer in effect
291.06	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.065	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.07	Subdivisions renumbered, repealed, or no longer in effect
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291.08	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.09	[Repealed, 1990 c 480 art 1 s 45]
291.10	[Repealed, 1979 c 303 art 3 s 41]
291.11	[Repealed, 1990 c 480 art 1 s 45]
291.111	Subdivisions renumbered, repealed, or no longer in effect
291.12	COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.
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291.131	[Repealed, 1990 c 480 art 1 s 45]
291.132	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.14	[Repealed, 1990 c 480 art 1 s 45]
291.15	Subdivisions renumbered, repealed, or no longer in effect
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291.17	[Repealed, 1980 c 439 s 35]
291.18	[Repealed, 1Sp1985 c 14 art 13 s 14]
291.19	Subdivisions renumbered, repealed, or no longer in effect
291.20	Subdivisions renumbered, repealed, or no longer in effect
291.21	LETTERS OF ADMINISTRATION.
291.215	VALUATION OF ESTATE.
291.22	[Repealed, 1979 c 303 art 3 s 41]
291.23	[Repealed, 1979 c 303 art 3 s 41]
291.24	[Repealed, 1979 c 303 art 3 s 41]
291.25	[Repealed, 1979 c 303 art 3 s 41]
291.26	[Repealed, 1979 c 303 art 3 s 41]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291.29	Subdivisions renumbered, repealed, or no longer in effect
291.30	[Repealed, 1979 c 303 art 3 s 41]
291.31	Subdivisions renumbered, repealed, or no longer in effect
291.32	[Repealed, 1990 c 480 art 1 s 45]
291.33	[Repealed, 1Sp1981 c 1 art 3 s 4]
291.34	[Repealed, 1979 c 303 art 3 s 41]
291.35	[Repealed, 1979 c 303 art 3 s 41]
291.36	[Repealed, 1979 c 303 art 3 s 41]
291.37	[Repealed, 1979 c 303 art 3 s 41]
291.38	[Repealed, 1979 c 303 art 3 s 41]
291.39	[Repealed, 1979 c 303 art 3 s 41]
291.40	[Repealed, 1979 c 303 art 3 s 41]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291.48	[Repealed, 1989 c 184 art 1 s 20]