ESTATE TAXES

Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5

Credits, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Death taxes, repeal, Minn. Laws 2014 c 150 art 3 s 8

Definitions, Minn. Laws 2014 c 150 art 3 s 3, 4, 2014 c 308 art 4 s 17, 18

Effective date of tax, Minn. Laws 2013 c 143 art 15 s 5

Effective date, Minn. Laws 2014 c 308 art 4 s 20

Family members, definition, Minn. Laws 2013 c 143 art 7 s 7

Federal law, update, Minn. Laws 2013 c 143 art 7 s 4

Gift taxes, relationship to, Minn. Laws 2014 c 150 art 3 s 4, 5, 2014 c 308 art 4 s 18

Internal Revenue Code update, Minn. Laws 2014 c 308 art 4 s 9

Minnesota taxable estate, Minn. Laws 2014 c 150 art 3 s 3-6, 2014 c 308 art 4 s 17, 18

Nonresident decedent tax credit, Minn. Laws 2013 c 143 art 7 s 5, 6

Nonresident decedents, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Penalties (monetary), interest on, Minn. Laws 2013 c 143 art 18 s 5

Qualified farm property, Minn. Laws 2013 c 143 art 7 s 9

Qualified small business property, Minn. Laws 2013 c 143 art 7 s 8

Recapture taxes, Minn. Laws 2013 c 143 art 7 s 10, 2013 c 143 art 15 s 1, 3, 4, 6

Reduction for gift taxes, Minn. Laws 2013 c 143 art 7 s 5

Returns, filing

Requirement to file, Minn. Laws 2014 c 150 art 3 s 1

Time limits, Minn. Laws 2014 c 150 art 3 s 2

Returns, relationship to gift taxes, Minn. Laws 2013 c 143 art 7 s 3

Situs of property, definitions, Minn. Laws 2013 c 143 art 7 s 4

Taxable gifts, definition, Minn. Laws 2014 c 308 art 4 s 21

Unsession changes, Minn. Laws 2014 c 308 art 9 s 59

Works of art, Minn. Laws 2014 c 308 art 4 s 17