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Chapter 291
Section 291.075
Topics
Recent History
- 2017 291.075 Amended 2017 c 1 art 17 s 4
This is an historical version of this statute chapter. Also view the most recent published version.
291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY.
If, after the final determination of the tax imposed by this chapter, the property valued
pursuant to section 2032A of the Internal Revenue Code is disposed of or fails to qualify and
an additional tax is imposed pursuant to section 2032A(c), any increase in the credit for state
death taxes shall be reported to the commissioner within 90 days after final determination of the
increased credit. Upon notification the commissioner may assess an additional tax in accordance
with section 291.03, subdivision 1.
History: 1979 c 303 art 3 s 10; 1980 c 439 s 13; 1Sp1985 c 14 art 13 s 4
If, after the final determination of the tax imposed by this chapter, the property valued
pursuant to section 2032A of the Internal Revenue Code is disposed of or fails to qualify and
an additional tax is imposed pursuant to section 2032A(c), any increase in the credit for state
death taxes shall be reported to the commissioner within 90 days after final determination of the
increased credit. Upon notification the commissioner may assess an additional tax in accordance
with section 291.03, subdivision 1.
History: 1979 c 303 art 3 s 10; 1980 c 439 s 13; 1Sp1985 c 14 art 13 s 4
Official Publication of the State of Minnesota
Revisor of Statutes