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2017 Minnesota Statutes

This chapter has been affected by law enacted during the 2018 legislative session. More info...

Note: see session law sections for effective dates.

CHAPTER 291. ESTATE TAX

Table of Sections
Section Headnote
291.005 DEFINITIONS.
291.01 TAX IMPOSED.
291.015 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.016 MINNESOTA TAXABLE ESTATE.
291.02 [Repealed, 1979 c 303 art 3 s 41]
291.03 RATES.
291.031 CREDIT.
291.04 [Repealed, Ex1959 c 70 art 4 s 2]
291.05 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.051 Subdivisions renumbered, repealed, or no longer in effect
291.06 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.065 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.07 Subdivisions renumbered, repealed, or no longer in effect
291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY.
291.08 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.09 [Repealed, 1990 c 480 art 1 s 45]
291.10 [Repealed, 1979 c 303 art 3 s 41]
291.11 [Repealed, 1990 c 480 art 1 s 45]
291.111 Subdivisions renumbered, repealed, or no longer in effect
291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.
291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE.
291.131 [Repealed, 1990 c 480 art 1 s 45]
291.132 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.14 [Repealed, 1990 c 480 art 1 s 45]
291.15 Subdivisions renumbered, repealed, or no longer in effect
291.16 POWER OF SALE.
291.17 [Repealed, 1980 c 439 s 35]
291.18 [Repealed, 1Sp1985 c 14 art 13 s 14]
291.19 Subdivisions renumbered, repealed, or no longer in effect
291.20 Subdivisions renumbered, repealed, or no longer in effect
291.21 LETTERS OF ADMINISTRATION.
291.215 VALUATION OF ESTATE.
291.22 [Repealed, 1979 c 303 art 3 s 41]
291.23 [Repealed, 1979 c 303 art 3 s 41]
291.24 [Repealed, 1979 c 303 art 3 s 41]
291.25 [Repealed, 1979 c 303 art 3 s 41]
291.26 [Repealed, 1979 c 303 art 3 s 41]
291.27 UNPAID TAX; OMITTED PROPERTY.
291.29 Subdivisions renumbered, repealed, or no longer in effect
291.30 [Repealed, 1979 c 303 art 3 s 41]
291.31 Subdivisions renumbered, repealed, or no longer in effect
291.32 [Repealed, 1990 c 480 art 1 s 45]
291.33 [Repealed, 1Sp1981 c 1 art 3 s 4]
291.34 [Repealed, 1979 c 303 art 3 s 41]
291.35 [Repealed, 1979 c 303 art 3 s 41]
291.36 [Repealed, 1979 c 303 art 3 s 41]
291.37 [Repealed, 1979 c 303 art 3 s 41]
291.38 [Repealed, 1979 c 303 art 3 s 41]
291.39 [Repealed, 1979 c 303 art 3 s 41]
291.40 [Repealed, 1979 c 303 art 3 s 41]
291.41 [Repealed, 2014 c 150 art 3 s 8]
291.42 [Repealed, 2014 c 150 art 3 s 8]
291.43 [Repealed, 2014 c 150 art 3 s 8]
291.44 [Repealed, 2014 c 150 art 3 s 8]
291.45 [Repealed, 2014 c 150 art 3 s 8]
291.46 [Repealed, 2014 c 150 art 3 s 8]
291.47 [Repealed, 2014 c 150 art 3 s 8]
291.48 [Repealed, 1989 c 184 art 1 s 20]

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