2006 Minnesota Statutes

291.27 UNPAID TAX; OMITTED PROPERTY.
Any tax due and unpaid under the provisions of this chapter may be enforced and collected
from any transferee of property included in the Minnesota estate by action in the court of
administration of the estate of the decedent or in a court of general jurisdiction by the personal
representative of any estate, the attorney general, or the commissioner in the name of the state.
Any property which for any cause is omitted from the Minnesota estate tax return so that its
value is not taken into consideration in the determination of the estate tax, may be subsequently
taxed against the persons receiving the same, or any part thereof, to the same effect as if included
in the estate tax return, except that any personal representative of an estate discharged in the
meantime shall not be liable for the payment of such tax. When any property has been omitted in
the determination of an estate tax, the tax thereon may be determined and recovered in a civil
action brought by the attorney general or the commissioner, in the name of the state, in any
court of general jurisdiction.
History: (2311) 1905 c 288 s 20; 1913 c 574 s 3; 1939 c 338 s 10; 1939 c 431 art 6 s 6; 1947
c 519 s 1; 1963 c 740 s 15; 1979 c 303 art 3 s 25; 1986 c 444