Legislative Session number- 88

Bill Name: SF1831

Relating to estate and gift tax; establishing a unified transfer tax system;
requiring certain filings; specifying a gift tax extension; providing for
retroactive effect; defining Minnesota taxable estate; making statutory
conforming changes; permitting certain elections; providing tax credits;
defining terms; specifying rate of tax and federal rules application; defining
taxable gift for certain decedents; repealing certain provisions
(rt)