2007 Minnesota Statutes

291.005 DEFINITIONS.
    Subdivision 1. Scope. Unless the context otherwise clearly requires, the following terms
used in this chapter shall have the following meanings:
(1) "Federal gross estate" means the gross estate of a decedent as valued and otherwise
determined for federal estate tax purposes by federal taxing authorities pursuant to the provisions
of the Internal Revenue Code.
(2) "Minnesota gross estate" means the federal gross estate of a decedent after (a) excluding
therefrom any property included therein which has its situs outside Minnesota, and (b) including
therein any property omitted from the federal gross estate which is includable therein, has its situs
in Minnesota, and was not disclosed to federal taxing authorities.
(3) "Personal representative" means the executor, administrator or other person appointed
by the court to administer and dispose of the property of the decedent. If there is no executor,
administrator or other person appointed, qualified, and acting within this state, then any person in
actual or constructive possession of any property having a situs in this state which is included
in the federal gross estate of the decedent shall be deemed to be a personal representative to the
extent of the property and the Minnesota estate tax due with respect to the property.
(4) "Resident decedent" means an individual whose domicile at the time of death was in
Minnesota.
(5) "Nonresident decedent" means an individual whose domicile at the time of death was
not in Minnesota.
(6) "Situs of property" means, with respect to real property, the state or country in which it is
located; with respect to tangible personal property, the state or country in which it was normally
kept or located at the time of the decedent's death; and with respect to intangible personal
property, the state or country in which the decedent was domiciled at death.
(7) "Commissioner" means the commissioner of revenue or any person to whom the
commissioner has delegated functions under this chapter.
(8) "Internal Revenue Code" means the United States Internal Revenue Code of 1986,
as amended through May 18, 2006.
(9) "Minnesota adjusted taxable estate" means federal adjusted taxable estate as defined by
section 2011(b)(3) of the Internal Revenue Code, increased by the amount of deduction for state
death taxes allowed under section 2058 of the Internal Revenue Code.
    Subd. 2. Incorporation by reference of Uniform Probate Code definitions. The definitions
set forth in section 524.1-201, wherever appropriate to the administration of the provisions of this
chapter are incorporated by reference.
History: 1963 c 740 s 26; 1973 c 185 s 1; 1973 c 582 s 3; 1975 c 347 s 2; 1979 c 303 art 3 s
1; 1980 c 439 s 4; 1981 c 49 s 2; 3Sp1981 c 2 art 6 s 1; 1983 c 222 s 22; 1Sp1985 c 14 art 13 s 2;
1986 c 444; 1989 c 28 s 23; 1990 c 604 art 2 s 16; 1991 c 291 art 6 s 46; 1992 c 511 art 6 s 19;
1993 c 375 art 8 s 14; 1994 c 587 art 1 s 24; 1995 c 264 art 1 s 4; 1996 c 471 art 4 s 5; 1997 c
231 art 6 s 22; 1998 c 389 art 7 s 11; 1999 c 243 art 3 s 6; 2000 c 490 art 12 s 5; 1Sp2001 c 5 art
10 s 10; 2002 c 377 art 12 s 11; 2003 c 127 art 3 s 16; 2005 c 151 art 6 s 19; 2006 c 259 art 2 s 8