ESTATE TAXES

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

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

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

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

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

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

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