See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS
Estate tax arbitration boards, costs, Minn. Statutes 2004 291.44
Administrators of estates, see ADMINISTRATORS OF ESTATES
After acquired property, see AFTER ACQUIRED PROPERTY
Appraisers, fees, Minn. Statutes 2004 357.21
Composition of, Minn. Statutes 2004 524.2-203
Decedent's nonprobate transfers to others, Minn. Statutes 2004 524.2-205
Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2004 524.2-206
Exclusions, Minn. Statutes 2004 524.2-208
Surviving spouses, nonprobate transfers, Minn. Statutes 2004 524.2-206, 2004 524.2-207
Value of, Minn. Statutes 2004 524.2-203 to 2004 524.2-207
Distributions to, tax information statements, Minn. Statutes 2004 289A.12
Income, jurisdiction to tax, Minn. Statutes 2004 290.014
Tax returns of decedent, inspection, rights, Minn. Statutes 2004 270B.03
Claims of beneficial interest, defined, Minn. Statutes 2004 520.21
Committed persons, Minn. Statutes 2004 253B.07
Funeral expenses, MFIP recipients, Minn. Statutes 2004 256.935
General assistance medical care, Minn. Statutes 2004 256B.15
General assistance payments, Minn. Statutes 2004 256D.16
Medical assistance, Minn. Statutes 2004 256B.15
Old age assistance, Minn. Statutes 2004 256.25, 2004 256.462
Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2004 281.05
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2004 550.30 to 2004 550.35
Security transfers, Minn. Statutes 2004 520.21
Claims of beneficial interest, defined, Minn. Statutes 2004 520.21
Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2004 507.42
Coroner data, access, Minn. Statutes 2004 13.83
Exclusive original jurisdiction over, Minn. Statutes 2004 487.14
Probate division, Minn. Statutes 2004 487.27
Estate taxes, apportionment, Minn. Statutes 2004 524.3-916
Income and franchise taxes, Minn. Statutes 2004 290.01
Intestate succession, Minn. Statutes 2004 525.13
Uniform Anatomical Gift Act, Minn. Statutes 2004 525.921
Uniform Custodial Trust Act, Minn. Statutes 2004 529.01
Uniform Probate Code, Minn. Statutes 2004 524.1-201
Uniform Transfers to Minors Act, Minn. Statutes 2004 527.21
Withholding (taxes), Minn. Statutes 2004 290.92
Decedents estates defined as, Minn. Statutes 2004 354A.011
Devisees, see under DEVISES AND BEQUESTS
Disclosure, tax returns of estate, Minn. Statutes 2004 270B.03
Foreign money claims, Minn. Statutes 2004 548.40 to 2004 548.53
Tax returns of decedent, inspection, rights, Minn. Statutes 2004 270B.03
Interpretation of law, income and franchise taxes, Minn. Statutes 2004 290.01
Employers, decedents estates defined as, Minn. Statutes 2004 290.92
Estate taxes, see ESTATE TAXES
Estates, defined, Minn. Statutes 2004 524.1-201
Executors, see EXECUTORS
Family allowance, Minn. Statutes 2004 524.2-204
Defined, Minn. Statutes 2004 291.005
Valuation, Minn. Statutes 2004 291.075, 2004 291.215
Federal taxable income, Minn. Statutes 2004 290.01
Gross income, allocation to state, Minn. Statutes 2004 290.17
Heirs, see HEIRS
Hennepin County Municipal Court
Judges, payment of salary, Minn. Statutes 2004 488A.021
Welfare fraud, recovery of assistance, Minn. Statutes 2004 256.98
Income earned during administration of decedents estates
Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2004 501B.61
Income, Minn. Statutes 2004 501B.61, 2004 501B.63
Trustee's income, Minn. Statutes 2004 501B.63
Income taxes, see INCOME AND FRANCHISE TAXES
Defined, Minn. Statutes 2004 291.41
Estate tax arbitration board hearings, Minn. Statutes 2004 291.44
Notice received, domicile, election to invoke, Minn. Statutes 2004 291.42
Interference with, persons not executors, damages, Minn. Statutes 2004 573.04
Duty on estate or trust, income and franchise taxes, Minn. Statutes 2004 290.01
Intestate estates, see INTESTATE ESTATES
Costs and disbursements, recovery, Minn. Statutes 2004 549.14
Professional firms, ownership interests, tender of fair value, Minn. Statutes 2004 319B.08
Tax refunds, venue, Minn. Statutes 2004 289A.50
Legacies, see LEGACIES
Legatees, see LEGATEES
Estate taxes, Minn. Statutes 2004 289A.31
Income taxes, Minn. Statutes 2004 289A.31
Payment of rent, death of lessee, Minn. Statutes 2004 504B.265
Sales and use taxes, Minn. Statutes 2004 289A.31
Taxes, payment or return violations, Minn. Statutes 2004 270.101
Business continued after death, Minn. Statutes 2004 326.242
Liens upon, retired judges, unrecovered per diem overpayments, Minn. Statutes 2004 490.102
Dissociation of partners, events causing, Minn. Statutes 2004 321.0601, 2004 321.0603
Distribution of entire interest, general partners, events of withdrawal, Minn. Statutes 2004 322A.32
Lottery prizes, payment to, Minn. Statutes 2004 349A.08
Medical examiner data, access, Minn. Statutes 2004 13.83
Defined, Minn. Statutes 2004 291.005
Valuation, Minn. Statutes 2004 291.075, 2004 291.215
Holders in due course, successors in interest, Minn. Statutes 2004 336.3-302
Uniform Principal and Income Act, Minn. Statutes 2004 501B.72
Notice given, income and franchise taxes, extensions, or changes to tax status or return information, Minn. Statutes 2004 290.05
Partnerships, see Deceased partners under PARTNERSHIPS
Payments by, estate tax arbitration boards, costs, Minn. Statutes 2004 291.44
Ambulance service personnel longevity award and incentive program, Minn. Statutes 2004 144E.46
Crime victim reparations, Minn. Statutes 2004 611A.52, 2004 611A.53
Life insurance benefits, deceased persons, Minn. Statutes 2004 61A.092
Public retirement plans, see Decedents estates under specific plans
Salaries, judges, Minn. Statutes 2004 15A.083
State employee severance pay, highly compensated employees, Minn. Statutes 2004 43A.17
Unemployment benefits, deceased persons, Minn. Statutes 2004 268.087
Personal representatives, see PERSONAL REPRESENTATIVES
Probate, see PROBATE
Property, basis, federal and state income taxes, Minn. Statutes 2004 290.01
Public safety officer's survivor benefits, payment, Minn. Statutes 2004 299A.44
Alienation by heirs, Minn. Statutes 2004 573.18
Judgments against executors or administrators, effect, Minn. Statutes 2004 573.03
Debts charged on property, Minn. Statutes 2004 573.17, 2004 573.20
Judgments against executors or administrators, Minn. Statutes 2004 573.03
Judgments against heirs, Minn. Statutes 2004 573.09, 2004 573.18
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2004 550.30 to 2004 550.35
Liability, estate taxes, payment, Minn. Statutes 2004 291.12
Property, power of sale, Minn. Statutes 2004 291.16
Definitions, income and franchise taxes, Minn. Statutes 2004 290.01
Set asides, cemetery lots or graves
Maintenance funds, Minn. Statutes 2004 306.56, 2004 306.57
Settlements, defined, Minn. Statutes 2004 524.1-201
Situs of property, defined, Minn. Statutes 2004 291.005
Statutory rule against perpetuities, Minn. Statutes 2004 501A.04
Survivorship, see SURVIVORSHIP
Income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2004 290.30
Disclosure, Minn. Statutes 2004 270B.03
Income taxes, Minn. Statutes 2004 289A.08, 2004 290.014
Inspection, Minn. Statutes 2004 270B.03
Tax-exempt estates, lists, publication, Minn. Statutes 2004 270B.02
Taxable income, Minn. Statutes 2004 290.01
Ownership interests, fair value, Minn. Statutes 2004 319B.08
Transfer or delivery of property
Representatives or trustees, duties, Minn. Statutes 2004 291.12
Transferees, Minn. Statutes 2004 291.12, 2004 291.27
Income tax returns, filing, duties, Minn. Statutes 2004 289A.08
Liability, Minn. Statutes 2004 289A.31
Liability, payment of estate taxes, Minn. Statutes 2004 291.12
Property, power of sale, Minn. Statutes 2004 291.16
Tax returns of decedent, inspection, rights, Minn. Statutes 2004 270B.03
Federal regulations, compliance, Minn. Statutes 2004 291.215
Qualified property, special use valuations, Minn. Statutes 2004 291.075
Wills, see WILLS