ESTATE TAXES

Accelerated payments, Minn. Law 2014 c 308 art 3 s 5

Amount, generally, Minn. Law 2017 1Sp c 1 art 1 s 34, 35

Apportionment, Minn. Law 2015 c 32 s 5

Assessment, qualified property, special use valuation, Minn. Law 2017 1Sp c 1 art 17 s 4

Credits, Minn. Law 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Credits, nonresident decedents, revisor's corrections, Minn. Law 2016 c 158 art 1 s 161

Death taxes, repeal, Minn. Law 2014 c 150 art 3 s 8

Definitions, Minn. Law 2014 c 150 art 3 s 3, 4, 2014 c 308 art 4 s 17, 18, 2019 1Sp c 6 art 1 s 66, 2023 c 1 s 21

Definitions, farms, revisor's correction, Minn. Law 2018 c 182 art 1 s 81

Definitions, generally, Minn. Law 2017 1Sp c 1 art 1 s 32

Effective date, Minn. Law 2014 c 308 art 4 s 20

Federal tax changes, notice to Revenue Department, Minn. Law 2019 1Sp c 6 art 13 s 1

Gift taxes, relationship to, Minn. Law 2014 c 150 art 3 s 4, 5, 2014 c 308 art 4 s 18

Internal Revenue Code update, Minn. Law 2014 c 308 art 4 s 9

Minnesota taxable estate, Minn. Law 2014 c 150 art 3 s 3 to 2014 c 150 art 3 s 6, 2014 c 308 art 4 s 17, 18

Minnesota taxable estates, Minn. Law 2017 1Sp c 1 art 1 s 33, 34, 14

Nonresident decedents, Minn. Law 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Qualified farm property, Minn. Law 2019 1Sp c 6 art 2 s 24

Qualified small business property, Minn. Law 2017 1Sp c 1 art 13 s 15, 2019 1Sp c 6 art 2 s 23

Recapture tax, Minn. Law 2017 1Sp c 1 art 1 s 35, 16

Recapture tax, revisor's correction, Minn. Law 2018 c 182 art 1 s 82

Refunds, denial, administrative review, Minn. Law 2017 1Sp c 1 art 16 s 28

Returns, filing, Minn. Law 2017 1Sp c 1 art 1 s 2

Requirement to file, Minn. Law 2014 c 150 art 3 s 1

Time limits, Minn. Law 2014 c 150 art 3 s 2

Taxable gifts, definition, Minn. Law 2014 c 308 art 4 s 21

Unsession changes, Minn. Law 2014 c 308 art 9 s 59

Works of art, Minn. Law 2014 c 308 art 4 s 17