Minnesota Legislature
Office of the Revisor of Statutes
2013 Minnesota Statutes
- Search Minnesota Statutes
- About Minnesota Statutes
- 2013 Statutes New, Amended or Repealed
- 2013 Table of Chapters
- 2013 Statutes Topics (Index)
Chapter 292
Section 292.19
Topics
Recent History
- 2014 292.19 Repealed 2014 c 150 art 3 s 8
- 2013 292.19 New 2013 c 143 art 7 s 14
This is an historical version of this statute chapter. Also view the most recent published version.
292.19 FILING REQUIREMENTS.
Gift tax returns must be filed by the April 15 following the close of the calendar year, except if a gift is made during the calendar year in which the donor dies, the return for the donor must be filed by the last date, including extensions, for filing the gift tax return for federal gift tax purposes for the donor.
History:
Official Publication of the State of Minnesota
Revisor of Statutes