ESTATE TAXES

Effective date of tax, Minn. Laws 2013 c 143 art 15 s 5

Family members, definition, Minn. Laws 2013 c 143 art 7 s 7

Federal law, update, Minn. Laws 2013 c 143 art 7 s 4

Nonresident decedent tax credit, Minn. Laws 2013 c 143 art 7 s 5, 6

Penalties (monetary), interest on, Minn. Laws 2013 c 143 art 18 s 5

Qualified farm property, Minn. Laws 2013 c 143 art 7 s 9

Qualified small business property, Minn. Laws 2013 c 143 art 7 s 8

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

Returns, relationship to gift taxes, Minn. Laws 2013 c 143 art 7 s 3

Situs of property, definitions, Minn. Laws 2013 c 143 art 7 s 4