ESTATE TAXES

Assessments, time of, Minn. Laws 2011 c 112 art 2 s 5

Audits and adjustments, Minn. Laws 2011 c 112 art 2 s 2

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

Federal estate and generation-skipping transfer taxes, Minn. Laws 2011 c 66 s 3

Federal update, Minn. Laws 2011 1Sp c 7 art 2 s 9, 2011 1Sp c 7 art 10 s 7

Qualified terminable property elections, Minn. Laws 2011 c 112 art 2 s 4

Returns

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

Study, Minn. Laws 2011 1Sp c 7 art 1 s 10