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Minnesota Legislature

Office of the Revisor of Statutes

ESTATE TAXES

Administration and compliance, Minn. Statutes 2009 289A.01

Amount

Generally, Minn. Statutes 2009 291.03

Substantial understatement of amount due, Minn. Statutes 2009 289A.60

Apportionment, Minn. Statutes 2009 524.3-916

Assessment

Additional assessments, Minn. Statutes 2009 289A.38, 2009 289A.60

Death taxes, Minn. Statutes 2009 291.45

Qualified property, special use valuation, Minn. Statutes 2009 291.075

Statutes of limitations, Minn. Statutes 2009 289A.38

Collection

Failure to collect, criminal penalties, Minn. Statutes 2009 289A.63

Generally, Minn. Statutes 2009 291.12

Lawsuits, Minn. Statutes 2009 291.27

Monetary penalties, Minn. Statutes 2009 289A.60

Contracts and agreements, death taxes, payment, Minn. Statutes 2009 291.43, 2009 291.45

Credits, state death taxes, Minn. Statutes 2009 291.03, 2009 291.075

Death taxes

Application of tax, Minn. Statutes 2009 291.42

Assessment, Minn. Statutes 2009 291.45

Credits, Minn. Statutes 2009 291.03, 2009 291.075

Decedent's domicile, determination procedures, Minn. Statutes 2009 291.44

Defined, Minn. Statutes 2009 291.41

Payment agreements, Minn. Statutes 2009 291.43, 2009 291.45

Reciprocity with out states, Minn. Statutes 2009 291.47

Deductions, administrative expenses disallowed, Minn. Statutes 2009 291.03

Definitions

Generally, Minn. Statutes 2009 291.005, 2009 291.41

Uniform Probate Code, Minn. Statutes 2009 524.3-916

Estate tax arbitration boards, generally, Minn. Statutes 2009 291.44, 2009 291.46

Estates, see ESTATES

Evasion

Felony, Minn. Statutes 2009 289A.63

Minneapolis Employees Retirement Fund, Minn. Statutes 2009 422A.24

Minneapolis Police Relief Association, Minn. Statutes 2009 423B.17

Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2009 354A.11

Exemptions, legislators retirement plan, Minn. Statutes 2009 3A.13

Extensions, returns, filing, Minn. Statutes 2009 289A.19

Federal tax changes, notice to Revenue Department, Minn. Statutes 2009 289A.38

Fiduciaries, see FIDUCIARIES

Generation-skipping taxes, Minn. Statutes 2009 524.3-916

Gross estate

Definitions, Minn. Statutes 2009 291.005

Omissions exceeding 25 percent, Minn. Statutes 2009 289A.38

Imposition, Minn. Statutes 2009 291.01

Interest

Death taxes, payment agreements, Minn. Statutes 2009 291.43, 2009 291.45, 2009 291.46

Generally, Minn. Statutes 2009 291.12

Installment payments, Minn. Statutes 2009 289A.55

Limitations, Minn. Statutes 2009 291.46

Substantial understatement of amount due, Minn. Statutes 2009 289A.60

Withholding (taxes), overpayment, Minn. Statutes 2009 289A.56

Lawsuits

Collection, Minn. Statutes 2009 291.27

Domicile of decedent, disputes, Minn. Statutes 2009 291.42

Venue, Minn. Statutes 2009 289A.63

Payment

Death taxes, payment agreements, Minn. Statutes 2009 291.43, 2009 291.45

Due date, Minn. Statutes 2009 289A.20

Extensions, Minn. Statutes 2009 289A.30

Failure to pay, Minn. Statutes 2009 289A.60, 2009 289A.63

Generally, Minn. Statutes 2009 291.13

Installment payments, Minn. Statutes 2009 289A.30, 2009 289A.55

Interest, Minn. Statutes 2009 289A.55, 2009 291.12

Liability, Minn. Statutes 2009 270C.58

Representatives or trustees, duties and powers, Minn. Statutes 2009 291.12, 2009 291.16

Sale of property, Minn. Statutes 2009 291.16

Penalties (monetary)

Death taxes, payment agreements, Minn. Statutes 2009 291.43, 2009 291.45, 2009 291.46

Generally, Minn. Statutes 2009 289A.60

Limitations, Minn. Statutes 2009 291.46

Qualified property, special use valuation, Minn. Statutes 2009 291.075

Refund claims, Minn. Statutes 2009 289A.50

Refunds

Denial, administrative review, Minn. Statutes 2009 289A.50

Erroneous collections, Minn. Statutes 2009 289A.50

Interest overpayments, Minn. Statutes 2009 289A.50, 2009 289A.56

Returns

Amended returns, Minn. Statutes 2009 289A.38

Considered refund claims, Minn. Statutes 2009 289A.50

Due dates, Minn. Statutes 2009 289A.18

Extensions, Minn. Statutes 2009 289A.19

False or fraudulent returns, Minn. Statutes 2009 289A.63

Federal returns, failure to report changes or corrections, Minn. Statutes 2009 289A.38, 2009 289A.60

Filing, Minn. Statutes 2009 289A.10, 2009 289A.60, 2009 289A.63

Form, Minn. Statutes 2009 289A.10

Frivolous returns, monetary penalties, Minn. Statutes 2009 289A.60

Omitted property, Minn. Statutes 2009 291.27

Revenues, depositing, Minn. Statutes 2009 291.13

Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2009 520.29

Statutes of limitations, Minn. Statutes 2009 270C.58, 2009 289A.38, 2009 289A.63

Tax liability

Personal representatives, Minn. Statutes 2009 270C.58, 2009 291.27

Transferees of property, Minn. Statutes 2009 270C.58, 2009 270C.585, 2009 291.27

Trustees, Minn. Statutes 2009 291.12

Taxpayers

Failure to provide Social Security number, Minn. Statutes 2009 289A.60

Notice given, Minn. Statutes 2009 289A.30, 2009 289A.38

Violations and penalties

Civil penalties, Minn. Statutes 2009 289A.60, 2009 291.43, 2009 291.45, 2009 291.46

Criminal penalties, Minn. Statutes 2009 289A.63

Statutes of limitations, Minn. Statutes 2009 289A.63

Withholding (taxes), overpayment, interest, Minn. Statutes 2009 289A.56