Skip to main content
Skip to office menu
Skip to footer
Minnesota Legislature
Advanced Search
Search Legislature
Search
Menu
House
Minnesota House of Representatives
House Members and Staff
House Members
Leadership
Staff
Employment
Who Represents Me?
Committees
Committee List
Committee Roster
Upcoming Meetings
Standing Committee Schedule
Minutes
Committee Deadlines
Offices
Chief Clerk
Fiscal Analysis
House Research
Public Information
Sergeant-at-Arms
Caucuses - DFL/GOP
Other Information
House Journal
House Rules
Joint Rules
Educational Programs
Pronunciation Guide
Address Spreadsheet
Senate
Minnesota Senate
Senators and Staff
Senators
Leadership
Staff
Employment
Who Represents Me?
Committees
Committee List
Committee Roster
Upcoming Meetings
Standing Committee Schedule
Committee Deadlines
Offices
Secretary of the Senate
Senate Counsel, Research & Fiscal Analysis
Caucuses - DFL/GOP
Other Information
Senate Journal
Senate Rules
Joint Rules
Educational Programs
Address Labels
Subscriptions
Joint
Joint Departments, Offices, and Commissions
Joint Legislative Offices
Revisor of Statutes
Legislative Reference Library
Office of the Legislative Auditor
Legislative Budget Office
Commissions
Legislative Coordinating Commission (LCC)
Legislative-Citizen Commission on MN Resources (LCCMR)
Legislative Commission on Pensions & Retirement (LCPR)
Lessard-Sams Outdoor Heritage Council
Legacy Amendment
More...
Schedules
Schedules, Calendars, and Legislative Business
House
House Schedules
Order of Business
Calendar for the Day
Supplemental Calendar for the Day
Fiscal Calendar
Senate
Senate Schedules
Order of Business
Senate Calendar
General Orders of the Day
Joint
Combined Upcoming Meetings
Broadcast TV Schedule
Committee Deadlines
Committees
Legislative Committees
House
Committee List
Committee Roster
Upcoming Meetings
Standing Committee Schedule
Minutes
Senate
Committee List
Committee Roster
Upcoming Meetings
Standing Committee Schedule
Joint
Joint Committees & Task Forces
Committee Deadlines
Bills In Conference Committee
Side by Side Comparisons
Bills
Bills
House
Bill Search & Status (House)
Bill Introductions
Summaries:
Bill
|
Act
Fiscal Tracking Sheets
Senate
Bill Search & Status (Senate)
Bill Introductions
Summaries:
Bill
|
Act
Fiscal Tracking Sheets
Joint
Bill Search & Status
MyBills
Side by Side Comparisons
Bills In Conference Committee
Vetoes
Current Session Laws
Law
Statutes, Laws, and Rules
Statutes
Keyword Search
Current Statutes
Statutes by Topic (Index)
Statutes Archive
Session Laws
Keyword Search
Current Session Laws
Session Laws by Topic (Index)
Session Laws Archive
Session Laws Changed (Table 1)
Statutes Changed (Table 2)
Administrative Rules
Keyword Search
Current Rules
Rules by Topic (Index)
Rules Archive
Minnesota Rule Status
State Register
Other Legal Materials
Minnesota Constitution
State Constitutional Amendments
Court Rules
Multimedia
Multimedia — Audio, Video, Broadcast TV, News, & Photos
House
Live Video
/
Audio
Webcast Schedule
Audio & Video Archives
Session Daily
Photos
Senate
Live Video
/
Audio
Webcast Schedule
Audio & Video Archives
Senate Media Services
Photos
Joint
Combined Media Page
Legislative Media Archive
Broadcast TV Schedule
Commission Audio/Video
Publications
Legislative Research, Reports & Information
Office Research & Reports
House Fiscal Analysis
House Research
Senate Counsel Publications
Legislative Auditor
Revisor Publications
Legislative Reference Library
News
House Session Daily
Senate Media Services
Senate Information
Legislators Roster
Member Guide
Legislative History
Legislative History Guide
Legislators Past & Present
House Journal
Senate Journal
Legislative Time Capsule
Vetoes
Notable Documents
Fiscal Review
Minnesota Issues Guides
New Laws
Books & reports
Search Legislature
Search
Office of the Revisor of Statutes
Office of the Revisor of Statutes
Revisor Menu
Statutes
Laws
Rules
Bills
GO
Statutes
Laws
Rules
Court Rules
Constitution
Revisor's Office
Revisor Intranet
Attorney Drafting Areas
Staff Directory
Office Duties
Publications
Meetings
Educational Seminars
Employment Openings
Order Publications
Search Law by Keyword
Select Index
Minnesota Statutes and Minnesota Rules Index (topics)
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
Search
GIFT TAXES
Estate taxes, relationship to
,
Minn. Statutes 2024 291.005
,
291.03
Minnesota Legislature