1998 Minnesota Statutes

     291.43 Agreements as to death tax.  

    In any case in which an election is made and not rejected 
 the commissioner of revenue of this state may enter into a 
 written agreement with the other taxing officials involved and 
 with the executors to accept a certain sum in full payment of 
 any death taxes, together with interest and penalties, that may 
 be due this state, provided this agreement fixes the amount to 
 be paid the other states involved in the dispute.  

    HIST: 1951 c 247 s 3; 1973 c 582 s 3