Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of 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291.015 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.02 [Repealed, 1979 c 303 art 3 s 41]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291.04 [Repealed, Ex1959 c 70 art 4 s 2]
291.05 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.051 Subdivisions renumbered, repealed, or no longer in effect
291.06 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.065 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.07 Subdivisions renumbered, repealed, or no longer in effect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291.08 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.09 [Repealed, 1990 c 480 art 1 s 45]
291.10 [Repealed, 1979 c 303 art 3 s 41]
291.11 [Repealed, 1990 c 480 art 1 s 45]
291.111 Subdivisions renumbered, repealed, or no longer in effect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291.131 [Repealed, 1990 c 480 art 1 s 45]
291.132 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.14 [Repealed, 1990 c 480 art 1 s 45]
291.15 Subdivisions renumbered, repealed, or no longer in effect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291.17 [Repealed, 1980 c 439 s 35]
291.18 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.19 Subdivisions renumbered, repealed, or no longer in effect
291.20 Subdivisions renumbered, repealed, or no longer in effect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291.22 [Repealed, 1979 c 303 art 3 s 41]
291.23 [Repealed, 1979 c 303 art 3 s 41]
291.24 [Repealed, 1979 c 303 art 3 s 41]
291.25 [Repealed, 1979 c 303 art 3 s 41]
291.26 [Repealed, 1979 c 303 art 3 s 41]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291.29 Subdivisions renumbered, repealed, or no longer in effect
291.30 [Repealed, 1979 c 303 art 3 s 41]
291.31 Subdivisions renumbered, repealed, or no longer in effect
291.32 [Repealed, 1990 c 480 art 1 s 45]
291.33 [Repealed, 1Sp1981 c 1 art 3 s 4]
291.34 [Repealed, 1979 c 303 art 3 s 41]
291.35 [Repealed, 1979 c 303 art 3 s 41]
291.36 [Repealed, 1979 c 303 art 3 s 41]
291.37 [Repealed, 1979 c 303 art 3 s 41]
291.38 [Repealed, 1979 c 303 art 3 s 41]
291.39 [Repealed, 1979 c 303 art 3 s 41]
291.40 [Repealed, 1979 c 303 art 3 s 41]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]

Official Publication of the State of Minnesota
Revisor of Statutes