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270C.585 TRANSFEREE LIABILITY FOR ESTATE TAX.
The personal representative and person to whom property that is subject to taxation under
chapter 291 is transferred, other than a bona fide purchaser, mortgagee, or lessee, is personally
liable for that tax, until its payment, to the extent of the value of the property at the time of
the transfer. Personal liability also does not extend to subsequent transferees from bona fide
purchasers, mortgagees, and lessees.
History: 2005 c 151 art 1 s 65

Official Publication of the State of Minnesota
Revisor of Statutes