2026 Minnesota Statutes

CHAPTER 291. ESTATE TAX

Table of Sections

Section	Headnote
291.005	DEFINITIONS.
291.01	TAX IMPOSED.
291.015	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.016	MINNESOTA TAXABLE ESTATE.
291.02	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.03	RATES.
291.031	CREDIT.
291.04	MS 1957 [Repealed, Ex1959 c 70 art 4 s 2]
291.05	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.051	Subdivisions renumbered, repealed, or no longer in effect
291.06	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.065	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.07	Subdivisions renumbered, repealed, or no longer in effect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291.08	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.09	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
291.10	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.11	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
291.111	Subdivisions renumbered, repealed, or no longer in effect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291.131	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
291.132	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.14	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
291.15	Subdivisions renumbered, repealed, or no longer in effect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291.17	MS 1978 [Repealed, 1980 c 439 s 35]
291.18	MS 1984 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.19	Subdivisions renumbered, repealed, or no longer in effect
291.20	Subdivisions renumbered, repealed, or no longer in effect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291.22	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.23	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.24	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.25	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.26	MS 1978 [Repealed, 1979 c 303 art 3 s 41]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291.29	Subdivisions renumbered, repealed, or no longer in effect
291.30	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.31	Subdivisions renumbered, repealed, or no longer in effect
291.32	MS 1988 [Repealed, 1990 c 480 art 1 s 45]
291.33	MS 1980 [Repealed, 1Sp1981 c 1 art 3 s 4]
291.34	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.35	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.36	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.37	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.38	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.39	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.40	MS 1978 [Repealed, 1979 c 303 art 3 s 41]
291.41	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.42	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.43	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.44	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.45	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.46	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.47	MS 2012 [Repealed, 2014 c 150 art 3 s 8]
291.48	MS 1988 [Repealed, 1989 c 184 art 1 s 20]