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Minnesota Legislature

Office of the Revisor of Statutes

ESTATE TAXES

Administration and compliance, Minn. Statutes 2007 289A.01

Amount

Generally, Minn. Statutes 2007 291.03

Substantial understatement of amount due, Minn. Statutes 2007 289A.60

Apportionment, Minn. Statutes 2007 524.3-916

Assessment

Additional assessments, Minn. Statutes 2007 289A.38, 2007 289A.60

Death taxes, Minn. Statutes 2007 291.45

Qualified property, special use valuation, Minn. Statutes 2007 291.075

Statutes of limitations, Minn. Statutes 2007 289A.38

Collection

Failure to collect, criminal penalties, Minn. Statutes 2007 289A.63

Generally, Minn. Statutes 2007 291.12

Lawsuits, Minn. Statutes 2007 291.27

Monetary penalties, Minn. Statutes 2007 289A.60

Representatives or trustees, Minn. Statutes 2007 291.12

Contracts and agreements, death taxes, payment, Minn. Statutes 2007 291.43, 2007 291.45

Credits, state death taxes, Minn. Statutes 2007 291.03, 2007 291.075

Death taxes

Application of tax, Minn. Statutes 2007 291.42

Assessment, Minn. Statutes 2007 291.45

Credits, Minn. Statutes 2007 291.03, 2007 291.075

Decedent's domicile, determination procedures, Minn. Statutes 2007 291.44

Defined, Minn. Statutes 2007 291.41

Payment agreements, Minn. Statutes 2007 291.43, 2007 291.45

Reciprocity with out states, Minn. Statutes 2007 291.47

Definitions

Generally, Minn. Statutes 2007 291.005, 2007 291.41

Uniform Probate Code, Minn. Statutes 2007 524.3-916

Estate tax arbitration boards, generally, Minn. Statutes 2007 291.44, 2007 291.46

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2007 289A.63

Minneapolis Employees Retirement Fund, Minn. Statutes 2007 422A.24

Minneapolis Police Relief Association, Minn. Statutes 2007 423B.17

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2007 354A.11

Exemptions, legislators retirement plan, Minn. Statutes 2007 3A.13

Extensions, returns, filing, Minn. Statutes 2007 289A.19

Federal tax changes, notice to Revenue Department, Minn. Statutes 2007 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2007 524.3-916

Gross estate

Definitions, Minn. Statutes 2007 291.005

Omissions exceeding 25 percent, Minn. Statutes 2007 289A.38

Imposition, Minn. Statutes 2007 291.01

Interest

Death taxes, payment agreements, Minn. Statutes 2007 291.43, 2007 291.45, 2007 291.46

Installment payments, Minn. Statutes 2007 289A.55

Limitations, Minn. Statutes 2007 291.46

Payment, Minn. Statutes 2007 291.12

Representatives or trustees, liability, Minn. Statutes 2007 291.12

Substantial understatement of amount due, Minn. Statutes 2007 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2007 289A.56

Lawsuits

Collection, Minn. Statutes 2007 291.27

Domicile of decedent, disputes, Minn. Statutes 2007 291.42

Venue, Minn. Statutes 2007 289A.63

Payment

Death taxes, payment agreements, Minn. Statutes 2007 291.43, 2007 291.45

Due date, Minn. Statutes 2007 289A.20

Extensions, Minn. Statutes 2007 289A.30

Failure to pay, Minn. Statutes 2007 289A.60, 2007 289A.63

Generally, Minn. Statutes 2007 291.13

Installment payments, Minn. Statutes 2007 289A.30, 2007 289A.55

Interest, Minn. Statutes 2007 289A.55, 2007 291.12

Liability, Minn. Statutes 2007 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2007 291.12, 2007 291.16

Sale of property, Minn. Statutes 2007 291.16

Penalties (monetary)

Amount due, understatement, Minn. Statutes 2007 289A.60

Civil penalties, Minn. Statutes 2007 289A.60

Collection, Minn. Statutes 2007 289A.60

Death taxes, payment agreements, Minn. Statutes 2007 291.43, 2007 291.45, 2007 291.46

Failure to pay, Minn. Statutes 2007 289A.60

Limitations, Minn. Statutes 2007 291.46

Returns, violations, Minn. Statutes 2007 289A.60

Taxpayers, failure to provide Social Security number, Minn. Statutes 2007 289A.60

Qualified property, special use valuation, Minn. Statutes 2007 291.075

Refund claims, Minn. Statutes 2007 289A.50

Refunds

Denial, administrative review, Minn. Statutes 2007 289A.50

Erroneous collections, Minn. Statutes 2007 289A.50

Interest overpayments, Minn. Statutes 2007 289A.50, 2007 289A.56

Returns

Amended returns, Minn. Statutes 2007 289A.38

Considered refund claims, Minn. Statutes 2007 289A.50

Due dates, Minn. Statutes 2007 289A.18

Extensions, Minn. Statutes 2007 289A.19

False or fraudulent returns, Minn. Statutes 2007 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2007 289A.38, 2007 289A.60

Filing, Minn. Statutes 2007 289A.10, 2007 289A.60, 2007 289A.63

Form, Minn. Statutes 2007 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2007 289A.60

Omitted property, Minn. Statutes 2007 291.27

Revenues, depositing, Minn. Statutes 2007 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2007 520.29

Statutes of limitations, Minn. Statutes 2007 270C.58, 2007 289A.38, 2007 289A.63

Tax liability

Personal representatives, Minn. Statutes 2007 270C.58, 2007 291.27

Transferees of property, Minn. Statutes 2007 270C.58, 2007 270C.585, 2007 291.27

Trustees, Minn. Statutes 2007 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2007 289A.60

Notice given, Minn. Statutes 2007 289A.30, 2007 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2007 289A.60, 2007 291.43, 2007 291.45, 2007 291.46

Criminal penalties, Minn. Statutes 2007 289A.63

Statutes of limitations, Minn. Statutes 2007 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2007 289A.56