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Minnesota Legislature

Office of the Revisor of Statutes

ESTATE TAXES

Administration and compliance, Minn. Statutes 2018 289A.01

Amount

Generally, Minn. Statutes 2018 291.03

Substantial understatement of amount due, Minn. Statutes 2018 289A.60

Apportionment, Minn. Statutes 2018 524.3-916

Assessment

Additional assessments, Minn. Statutes 2018 289A.38, 2018 289A.60

Federal income tax amounts, Minn. Statutes 2018 289A.35

Qualified property, special use valuation, Minn. Statutes 2018 291.075

Statutes of limitations, Minn. Statutes 2018 289A.38

Audits and adjustments, Minn. Statutes 2018 289A.35

Collection

Failure to collect, criminal penalties, Minn. Statutes 2018 289A.63

Generally, Minn. Statutes 2018 291.12

Lawsuits, Minn. Statutes 2018 291.27

Monetary penalties, Minn. Statutes 2018 289A.60

Credits

Nonresident decedents, Minn. Statutes 2018 291.03, 2018 291.031

State death taxes, Minn. Statutes 2018 291.03

Death taxes

Credits, Minn. Statutes 2018 291.03

Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2018 524.2-712

Deductions

Administrative expenses disallowed, Minn. Statutes 2018 291.03

Apportionment, Minn. Statutes 2018 524.3-916

Definitions

Farms, exemption, Minn. Statutes 2018 291.03

Generally, Minn. Statutes 2018 291.005

Uniform Probate Code, Minn. Statutes 2018 524.3-916

Elections, Minn. Statutes 2018 291.03

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2018 289A.63

Teachers retirement, Saint Paul, Minn. Statutes 2018 354A.11

Exemptions

Apportionment, Minn. Statutes 2018 524.3-916

Farms, Minn. Statutes 2018 291.03

Legislators retirement plan, Minn. Statutes 2018 3A.13

Small businesses, Minn. Statutes 2018 291.03

Extensions, returns, filing, Minn. Statutes 2018 289A.19

Federal adjustments, Minn. Statutes 2018 291.075

Federal tax changes

Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2018 524.2-712

Notice to Revenue Department, Minn. Statutes 2018 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2018 524.3-916

Gross estate

Definitions, Minn. Statutes 2018 291.005

Omissions exceeding 25 percent, Minn. Statutes 2018 289A.38

Imposition, Minn. Statutes 2018 291.01

Interest

Generally, Minn. Statutes 2018 291.12

Installment payments, Minn. Statutes 2018 289A.55

Substantial understatement of amount due, Minn. Statutes 2018 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2018 289A.56

Lawsuits

Apportionment, Minn. Statutes 2018 524.3-916

Collection, Minn. Statutes 2018 291.27

Venue, Minn. Statutes 2018 289A.63

Minnesota taxable estate, Minn. Statutes 2018 291.016, 2018 291.03

Multistate administration, personal representatives, Minn. Statutes 2018 524.3-916

Nonresident decedents, Minn. Statutes 2018 291.031

Pass-through entities, Minn. Statutes 2018 291.031

Payment

Due date, Minn. Statutes 2018 289A.20

Extensions, Minn. Statutes 2018 289A.30

Failure to pay, Minn. Statutes 2018 289A.60, 2018 289A.63

Generally, Minn. Statutes 2018 291.13

Installment payments, Minn. Statutes 2018 289A.30, 2018 289A.55

Interest, Minn. Statutes 2018 289A.55, 2018 291.12

Liability, Minn. Statutes 2018 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2018 291.12, 2018 291.16

Sale of property, Minn. Statutes 2018 291.16

Penalties (monetary), generally, Minn. Statutes 2018 289A.60

Qualified farm property, Minn. Statutes 2018 291.03

Qualified property, special use valuation, Minn. Statutes 2018 291.075

Qualified small business property, Minn. Statutes 2018 291.03

Recapture tax, Minn. Statutes 2018 289A.10, 2018 289A.18, 2018 289A.20, 2018 291.03

Refunds

Claims, Minn. Statutes 2018 289A.50

Denial, administrative review, Minn. Statutes 2018 289A.50

Erroneous collections, Minn. Statutes 2018 289A.50

Interest overpayments, Minn. Statutes 2018 289A.50, 2018 289A.56

Returns

Amended returns, Minn. Statutes 2018 289A.38

Considered refund claims, Minn. Statutes 2018 289A.50

Due dates, Minn. Statutes 2018 289A.18

Extensions, Minn. Statutes 2018 289A.19

False or fraudulent returns, Minn. Statutes 2018 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2018 289A.38, 2018 289A.60

Filing, Minn. Statutes 2018 289A.10, 2018 289A.60, 2018 289A.63

Form, Minn. Statutes 2018 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2018 289A.60

Omitted property, Minn. Statutes 2018 291.27

Qualified heirs, Minn. Statutes 2018 289A.12

Recapture tax, Minn. Statutes 2018 289A.10, 2018 289A.18

Revenues, depositing, Minn. Statutes 2018 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2018 520.29

Statutes of limitations, Minn. Statutes 2018 270C.58, 2018 289A.38, 2018 289A.63

Tax liability

Personal representatives, Minn. Statutes 2018 270C.58, 2018 291.27

Transferees of property, Minn. Statutes 2018 270C.58, 2018 270C.585, 2018 291.27

Trustees, Minn. Statutes 2018 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2018 289A.60

Notice given, Minn. Statutes 2018 289A.30, 2018 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2018 289A.60

Criminal penalties, Minn. Statutes 2018 289A.63

Statutes of limitations, Minn. Statutes 2018 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2018 289A.56