GIFT TAXES

Appraisals of property, Minn. Laws 2013 c 143 art 7 s 15

Declarations by donors, Minn. Laws 2013 c 143 art 7 s 15

Definitions, Minn. Laws 2013 c 143 art 7 s 11

Estate taxes, relationship to, Minn. Laws 2013 c 143 art 7 s 4, 5

Extensions, Minn. Laws 2013 c 143 art 7 s 16

Federal tax changes, reports about, Minn. Laws 2013 c 143 art 7 s 16

Generally, Minn. Laws 2013 c 143 art 7 s 12

Payment, due date, Minn. Laws 2013 c 143 art 7 s 16

Penalties, Minn. Laws 2013 c 143 art 7 s 16

Repeal, Minn. Laws 2014 c 150 art 3 s 8

Returns

Contents, Minn. Laws 2013 c 143 art 7 s 13

Filing date, Minn. Laws 2013 c 143 art 7 s 14

Who may inspect, Minn. Laws 2013 c 143 art 7 s 2

Revenue Department, powers, Minn. Laws 2013 c 143 art 7 s 1

Revisor's corrections, Minn. Laws 2014 c 275 art 1 s 94