Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5
Amount, generally, Minn. Laws 2017 1Sp c 1 art 1 s 34, 35
Apportionment, Minn. Laws 2015 c 32 s 5
Assessment, qualified property, special use valuation, Minn. Laws 2017 1Sp c 1 art 17 s 4
Assessments, time of, Minn. Laws 2011 c 112 art 2 s 5
Audits and adjustments, Minn. Laws 2011 c 112 art 2 s 2
Correction, Minn. Laws 2008 c 154 art 11 s 6
Credits, nonresident decedents, revisor's corrections, Minn. Laws 2016 c 158 art 1 s 161
Credits, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19
Death taxes, repeal, Minn. Laws 2014 c 150 art 3 s 8
Definitions, farms, revisor's correction, Minn. Laws 2018 c 182 art 1 s 81
Definitions, generally, Minn. Laws 2017 1Sp c 1 art 1 s 32
Definitions, Minn. Laws 2019 1Sp c 6 art 1 s 66
Definitions, Minn. Laws 2014 c 150 art 3 s 3, 4, 2014 c 308 art 4 s 17, 18
Definitions, Minn. Laws 2005 c 151 art 6 s 19
Effective date of tax, Minn. Laws 2013 c 143 art 15 s 5
Effective date, Minn. Laws 2014 c 308 art 4 s 20
Expenses, Minn. Laws 2008 c 366 art 4 s 16
Family farms and small businesses, subtraction
Generally, Minn. Laws 2011 1Sp c 7 art 1 s 3-8
Purpose statement, Minn. Laws 2011 1Sp c 7 art 10 s 7
Family members, definition, Minn. Laws 2013 c 143 art 7 s 7
Federal estate and generation-skipping transfer taxes, Minn. Laws 2011 c 66 s 3
Federal estate tax or federal generation-skipping transfer tax
References to, in wills, interpretation, Minn. Laws 2010 c 334 s 14
Repeal, exclusion from definition of Internal Revenue Code, Minn. Laws 2010 c 334 s 2
Federal law, update, Minn. Laws 2013 c 143 art 7 s 4
Federal tax changes, notice to Revenue Department, Minn. Laws 2019 1Sp c 6 art 13 s 1
Federal update, Minn. Laws 2011 1Sp c 7 art 2 s 9, 2011 1Sp c 7 art 10 s 7
Federal update, Minn. Laws 2009 c 12 art 1 s 11, 2009 c 88 art 1 s 13
Federal update, Minn. Laws 2008 c 154 art 4 s 9
Filing, extensions, Minn. Laws 2005 c 151 art 6 s 3
Gift taxes, relationship to, Minn. Laws 2014 c 150 art 3 s 4, 5, 2014 c 308 art 4 s 18
Installment payments, deferrals, Minn. Laws 2010 c 389 art 3 s 5
Internal Revenue Code update, Minn. Laws 2014 c 308 art 4 s 9
Internal Revenue Code, citation update, Minn. Laws 2008 c 154 art 4 s 1
Minnesota taxable estate, Minn. Laws 2014 c 150 art 3 s 3-6, 2014 c 308 art 4 s 17, 18
Minnesota taxable estates, Minn. Laws 2017 1Sp c 1 art 1 s 33, 34, 2017 1Sp c 1 art 13 s 14
Nonresident decedent tax credit, Minn. Laws 2013 c 143 art 7 s 5, 6
Nonresident decedents, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19
Penalties (monetary), interest on, Minn. Laws 2013 c 143 art 18 s 5
Qualified farm property, Minn. Laws 2019 1Sp c 6 art 2 s 24
Qualified farm property, Minn. Laws 2013 c 143 art 7 s 9
Qualified small business property, Minn. Laws 2019 1Sp c 6 art 2 s 23
Qualified small business property, Minn. Laws 2017 1Sp c 1 art 13 s 15
Qualified small business property, Minn. Laws 2013 c 143 art 7 s 8
Qualified terminable interest property, Minn. Laws 2010 c 334 s 3
Qualified terminable property elections, Minn. Laws 2011 c 112 art 2 s 4
Rates, Minn. Laws 2008 c 366 art 4 s 15
Recapture tax, revisor's correction, Minn. Laws 2018 c 182 art 1 s 82
Recapture tax, Minn. Laws 2017 1Sp c 1 art 1 s 35, 2017 1Sp c 1 art 13 s 16
Recapture taxes, Minn. Laws 2013 c 143 art 7 s 10, 2013 c 143 art 15 s 1, 3, 4, 6
Reduction for gift taxes, Minn. Laws 2013 c 143 art 7 s 5
Refunds, denial, administrative review, Minn. Laws 2017 1Sp c 1 art 16 s 28
Returns, filing dates, extensions, Minn. Laws 2009 c 88 art 7 s 4
Returns, filing, Minn. Laws 2017 1Sp c 1 art 1 s 2
Requirement to file, Minn. Laws 2014 c 150 art 3 s 1
Time limits, Minn. Laws 2014 c 150 art 3 s 2
Returns, relationship to gift taxes, Minn. Laws 2013 c 143 art 7 s 3
Returns, requirement to file, triggering amount, Minn. Laws 2010 c 334 s 1
False or fraudulent returns, Minn. Laws 2011 c 112 art 2 s 3
Time of filing, Minn. Laws 2011 c 112 art 2 s 1
Situs of property, definitions, Minn. Laws 2013 c 143 art 7 s 4
Study, Minn. Laws 2011 1Sp c 7 art 1 s 10
Taxable gifts, definition, Minn. Laws 2014 c 308 art 4 s 21
Unsession changes, Minn. Laws 2014 c 308 art 9 s 59
Valuation of property, Minn. Laws 2008 c 154 art 7 s 1
Works of art, Minn. Laws 2014 c 308 art 4 s 17