See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS
Administrative expenses, estate tax arbitration boards, costs, Minn. Statutes 2011 291.44
Administrators of estates, see ADMINISTRATORS OF ESTATES
After acquired property, see AFTER ACQUIRED PROPERTY
Appraisers, fees, Minn. Statutes 2011 357.21
Composition of, Minn. Statutes 2011 524.2-203
Decedent's nonprobate transfers, Minn. Statutes 2011 524.2-205, 2011 524.2-206
Decedent's nonprobate transfers to others, Minn. Statutes 2011 524.2-205
Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2011 524.2-206
Exclusions, Minn. Statutes 2011 524.2-208
Net value, Minn. Statutes 2011 524.2-204
Surviving spouses, nonprobate transfers, Minn. Statutes 2011 524.2-206, 2011 524.2-207
Value of, Minn. Statutes 2011 524.2-203 to 2011 524.2-207
Disclaimer of property interests, Minn. Statutes 2011 524.2-1101 to 2011 524.2-1116
Distributions to, tax information statements, Minn. Statutes 2011 289A.12
Income, jurisdiction to tax, Minn. Statutes 2011 290.014
Tax returns of decedent, inspection, rights, Minn. Statutes 2011 270B.03
Claims of beneficial interest, Minn. Statutes 2011 520.21
Committed persons, Minn. Statutes 2011 253B.07
Cremation, burial, and funeral expenses, MFIP recipients, Minn. Statutes 2011 256.935
Defined, Minn. Statutes 2011 524.5-102
Distributees' liability, Minn. Statutes 2011 524.3-1004, 2011 524.3-1006
General assistance medical care, Minn. Statutes 2011 256B.15
Generally, Minn. Statutes 2011 256D.16
Liability for spouses, Minn. Statutes 2011 519.05
Indigents, burial costs, Minn. Statutes 2011 261.04, 2011 519.05
Medical assistance, Minn. Statutes 2011 256B.15, 2011 519.05
Old age assistance, Minn. Statutes 2011 256.25, 2011 256.462
Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2011 281.05
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2011 550.30 to 2011 550.35
Security transfers, Minn. Statutes 2011 520.21
Claims of beneficial interest, Minn. Statutes 2011 520.21
Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2011 507.42
Coroner data, access, Minn. Statutes 2011 13.83
Estate taxes, Minn. Statutes 2011 291.005, 2011 291.41, 2011 524.3-916
Fiduciary security transfers, Minn. Statutes 2011 520.21
Income and franchise taxes, Minn. Statutes 2011 290.01
Intestate succession, Minn. Statutes 2011 525.13
Uniform Custodial Trust Act, Minn. Statutes 2011 529.01
Uniform Probate Code, Minn. Statutes 2011 524.1-201
Uniform Transfers to Minors Act, Minn. Statutes 2011 527.21
Designated beneficiary, decedents estates defined as, Minn. Statutes 2011 354A.011
Devisees, see under DEVISES AND BEQUESTS
Disclosure, tax returns of estate, Minn. Statutes 2011 270B.03
Distribution proceedings, foreign money claims, Minn. Statutes 2011 548.40 to 2011 548.53
Tax returns of decedent, inspection, rights, Minn. Statutes 2011 270B.03
Duty on estate or trust, income and franchise taxes, Minn. Statutes 2011 290.01
Estate taxes, see ESTATE TAXES
Executors, see EXECUTORS
Family allowance, Minn. Statutes 2011 524.2-204
Federal gross estate, valuation, Minn. Statutes 2011 291.075, 2011 291.215
Federal taxable income, Minn. Statutes 2011 290.01
Gross income, allocation to state, Minn. Statutes 2011 290.17
Heirs, see HEIRS
Welfare fraud, recovery of assistance, Minn. Statutes 2011 256.98
Extensions or changes to tax status or return information, Minn. Statutes 2011 290.05
Income earned during administration of decedents estates
Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2011 501B.61
Income, Minn. Statutes 2011 501B.61, 2011 501B.63
Trustee's income, Minn. Statutes 2011 501B.63
Income taxes, see INCOME AND FRANCHISE TAXES
Defined, Minn. Statutes 2011 291.41
Estate tax arbitration board hearings, Minn. Statutes 2011 291.44
Notice received, domicile, election to invoke, Minn. Statutes 2011 291.42
Interference with, persons not executors, damages, Minn. Statutes 2011 573.04
Intestate estates, see INTESTATE ESTATES
Costs and disbursements, recovery, Minn. Statutes 2011 549.14
Professional firms, ownership interests, tender of fair value, Minn. Statutes 2011 319B.08
Tax refunds, venue, Minn. Statutes 2011 289A.50
Legacies, see LEGACIES
Legatees, see LEGATEES
Income taxes, Minn. Statutes 2011 270C.58
Payment of rent, death of lessee, Minn. Statutes 2011 504B.265
Claims for refunds, Minn. Statutes 2011 270C.56
Payment or return violations, Minn. Statutes 2011 270C.56
Dissociation of partners, events causing, Minn. Statutes 2011 321.0601, 2011 321.0603
Lottery prizes, payment to, Minn. Statutes 2011 349A.08
Medical examiner data, access, Minn. Statutes 2011 13.83
Minnesota gross estate, valuation, Minn. Statutes 2011 291.075, 2011 291.215
Holders in due course, successors in interest, Minn. Statutes 2011 336.3-302
Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2011 501B.72
Partnerships, see Deceased partners under PARTNERSHIPS
Payments by, estate tax arbitration boards, costs, Minn. Statutes 2011 291.44
Cooper/Sams volunteer ambulance program, Minn. Statutes 2011 144E.46
Crime victim reparations, Minn. Statutes 2011 611A.52, 2011 611A.53
Life insurance benefits, deceased persons, Minn. Statutes 2011 61A.092
Public retirement plans, see Decedents estates under specific plans
Salaries, district court administrators, Minn. Statutes 2011 15A.083
State employee severance pay, highly compensated employees, Minn. Statutes 2011 43A.17
Unemployment benefits, deceased persons, Minn. Statutes 2011 268.087
Personal representatives, see PERSONAL REPRESENTATIVES
Probate, see PROBATE
Basis, federal and state income taxes, Minn. Statutes 2011 290.01
Interest in, disclaimers, Minn. Statutes 2011 524.2-1106
Public safety officer's survivor benefits, payment, Minn. Statutes 2011 299A.44
Alienation by heirs, Minn. Statutes 2011 573.18
Judgments against executors or administrators, effect, Minn. Statutes 2011 573.03
Debts charged on property, Minn. Statutes 2011 573.17, 2011 573.20
Judgments against executors or administrators, Minn. Statutes 2011 573.03
Judgments against heirs, Minn. Statutes 2011 573.09, 2011 573.18
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2011 550.30 to 2011 550.35
Liability, estate taxes, payment, Minn. Statutes 2011 291.12
Property, power of sale, Minn. Statutes 2011 291.16
Resident estates, definitions, Minn. Statutes 2011 290.01
Set asides, cemetery lots or graves
Maintenance funds, Minn. Statutes 2011 306.56, 2011 306.57
Situs of property, defined, Minn. Statutes 2011 291.005
Spouse's election, statutory rule against perpetuities, Minn. Statutes 2011 501A.04
Supervised administration, Minn. Statutes 2011 524.3-501 to 2011 524.3-505
Survivorship, see SURVIVORSHIP
Tax liability, income and franchise taxes
Fiduciaries, duty to pay, Minn. Statutes 2011 290.30
Disclosure, Minn. Statutes 2011 270B.03
Income taxes, Minn. Statutes 2011 289A.08, 2011 290.014
Inspection, Minn. Statutes 2011 270B.03
Tax-exempt estates, lists, publication, Minn. Statutes 2011 270B.02
Taxable income, Minn. Statutes 2011 290.01
Tender to, professional firms, ownership interests, fair value, Minn. Statutes 2011 319B.08
Transfer or delivery of property
Representatives or trustees, duties, Minn. Statutes 2011 291.12
Transferees, Minn. Statutes 2011 291.12, 2011 291.27
Income tax returns, filing, duties, Minn. Statutes 2011 289A.08
Liability, Minn. Statutes 2011 270C.58
Liability, payment of estate taxes, Minn. Statutes 2011 291.12
Property, power of sale, Minn. Statutes 2011 291.16
Tax returns of decedent, inspection, rights, Minn. Statutes 2011 270B.03
Federal regulations, compliance, Minn. Statutes 2011 291.215
Qualified property, special use valuations, Minn. Statutes 2011 291.075
Wills, see WILLS