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290.30 FIDUCIARIES, DUTY TO PAY TAX.
Upon notice to the commissioner that any person is acting in a fiduciary capacity, such
fiduciary shall assume the powers, rights, duties, and privileges of the taxpayer in respect of a
tax imposed by this chapter, except as otherwise specifically provided and except that the tax
shall be collected from the estate of the taxpayer, until notice is given that the fiduciary capacity
has terminated.
Upon notice to the commissioner that any person is acting in a fiduciary capacity for a person
subject to the liability specified in section 270C.58, subdivision 1, the fiduciary shall assume,
on behalf of such person, the powers, rights, duties, and privileges of such person under such
section, except that the liability shall be collected from the estate of such person, until notice is
given that the fiduciary capacity has terminated.
Notice under this section shall be given in accordance with rules prescribed by the
commissioner.
History: (2394-29a) 1939 c 446 s 12; 1985 c 248 s 70; 1990 c 480 art 1 s 46; 2005 c
151 art 2 s 17

Official Publication of the State of Minnesota
Revisor of Statutes