ESTATE TAXES

Accelerated payments, Minn. Laws 2014 c 308 art 3 s 5

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, Minn. Laws 2014 c 150 art 3 s 3, 4, 2014 c 308 art 4 s 17, 18

Effective date, Minn. Laws 2014 c 308 art 4 s 20

Gift taxes, relationship to, Minn. Laws 2014 c 150 art 3 s 4, 5, 2014 c 308 art 4 s 18

Internal Revenue Code update, Minn. Laws 2014 c 308 art 4 s 9

Minnesota taxable estate, Minn. Laws 2014 c 150 art 3 s 3-6, 2014 c 308 art 4 s 17, 18

Nonresident decedents, Minn. Laws 2014 c 150 art 3 s 7, 8, 2014 c 308 art 4 s 19

Returns, filing

Requirement to file, Minn. Laws 2014 c 150 art 3 s 1

Time limits, Minn. Laws 2014 c 150 art 3 s 2

Taxable gifts, definition, Minn. Laws 2014 c 308 art 4 s 21

Unsession changes, Minn. Laws 2014 c 308 art 9 s 59

Works of art, Minn. Laws 2014 c 308 art 4 s 17