See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS
Administrators of estates, see ADMINISTRATORS OF ESTATES
After acquired property, see AFTER ACQUIRED PROPERTY
Appraisers, fees, Minn. Statutes 2022 357.21
Composition of, Minn. Statutes 2022 524.2-203
Decedent's nonprobate transfers, Minn. Statutes 2022 524.2-205, 2022 524.2-206
Exclusions, Minn. Statutes 2022 524.2-208
Net value, Minn. Statutes 2022 524.2-204
Surviving spouses, nonprobate transfers, Minn. Statutes 2022 524.2-206, 2022 524.2-207
Value of, Minn. Statutes 2022 524.2-203 to 2022 524.2-207
Disclaimer of property interests, Minn. Statutes 2022 524.2-1101 to 2022 524.2-1116
Distributions to, tax information statements, Minn. Statutes 2022 289A.12
Income, jurisdiction to tax, Minn. Statutes 2022 290.014
Tax returns of decedent, inspection, rights, Minn. Statutes 2022 270B.03
Claims of beneficial interest, Minn. Statutes 2022 520.21
Committed persons, Minn. Statutes 2022 253B.07
Cremation, burial, and funeral expenses, MFIP recipients, Minn. Statutes 2022 256.935
Defined, Minn. Statutes 2022 524.5-102
Distributees' liability, Minn. Statutes 2022 524.3-1004, 2022 524.3-1006
General assistance medical care, Minn. Statutes 2022 256B.15
General assistance payments, Minn. Statutes 2022 256D.16, 2022 519.05
Indigents, burial costs, Minn. Statutes 2022 261.04, 2022 519.05
Medical assistance, Minn. Statutes 2022 256B.15, 2022 519.05
Old age assistance, Minn. Statutes 2022 256.25, 2022 256.462
Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2022 281.05
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2022 550.30 to 2022 550.35
Security transfers, Minn. Statutes 2022 520.21
Claims of beneficial interest, Minn. Statutes 2022 520.21
Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2022 507.42
Coroner data, access, Minn. Statutes 2022 13.83
Estate taxes, Minn. Statutes 2022 291.005, 2022 524.3-916
Fiduciary security transfers, Minn. Statutes 2022 520.21
Income and franchise taxes, Minn. Statutes 2022 290.01
Intestate succession, Minn. Statutes 2022 525.13
Uniform Custodial Trust Act, Minn. Statutes 2022 529.01
Uniform Probate Code, Minn. Statutes 2022 524.1-201
Uniform Transfers to Minors Act, Minn. Statutes 2022 527.21
Designated beneficiary, decedents estates defined as, Minn. Statutes 2022 354A.011
Devisees, see under DEVISES AND BEQUESTS
Disclosure, tax returns of estate, Minn. Statutes 2022 270B.03
Distribution proceedings, foreign money claims, Minn. Statutes 2022 548.40 to 2022 548.53
Donees of property, tax returns of decedent, inspection, rights, Minn. Statutes 2022 270B.03
Duty on estate or trust, income and franchise taxes, Minn. Statutes 2022 290.01
Estate taxes, see ESTATE TAXES
Executors, see EXECUTORS
Family allowance, Minn. Statutes 2022 524.2-204
Federal gross estate, valuation, Minn. Statutes 2022 291.075, 2022 291.215
Gross income, allocation to state, Minn. Statutes 2022 290.17
Heirs, see HEIRS
Human services recipients, welfare fraud, recovery of assistance, Minn. Statutes 2022 256.98
Income and franchise taxes, extensions or changes to tax status or return information, Minn. Statutes 2022 290.05
Income earned during administration of decedents estates, Uniform Principal and Income Act, Minn. Statutes 2022 501C.1103
Income taxes, see INCOME AND FRANCHISE TAXES
Interference with, persons not executors, damages, Minn. Statutes 2022 573.04
Intestate estates, see INTESTATE ESTATES
Costs and disbursements, recovery, Minn. Statutes 2022 549.14
Professional firms, ownership interests, tender of fair value, Minn. Statutes 2022 319B.08
Tax refunds, venue, Minn. Statutes 2022 289A.50
Legacies, see LEGACIES
Legatees, see LEGATEES
Income taxes, Minn. Statutes 2022 270C.58
Payment of rent, death of lessee, Minn. Statutes 2022 504B.265
Taxes, Minn. Statutes 2022 270C.56
Limited liability companies, dissociation of members, events causing, Minn. Statutes 2022 322C.0602
Limited partnerships, dissociation of partners, events causing, Minn. Statutes 2022 321.0601, 2022 321.0603
Lottery prizes, payment to, Minn. Statutes 2022 349A.08
Medical examiner data, access, Minn. Statutes 2022 13.83
Minnesota gross estate, valuation, Minn. Statutes 2022 291.075, 2022 291.215
Negotiable instruments, holders in due course, successors in interest, Minn. Statutes 2022 336.3-302
Nontrust estates, Uniform Principal and Income Act, Minn. Statutes 2022 501C.1114
Partnerships, see Deceased partners under PARTNERSHIPS
Cooper/Sams volunteer ambulance program, Minn. Statutes 2022 144E.46
Crime victim reparations, Minn. Statutes 2022 611A.52, 2022 611A.53
Life insurance benefits, deceased persons, Minn. Statutes 2022 61A.092
Public retirement plans, see Decedents estates under specific plans
Salaries, district court administrators, Minn. Statutes 2022 15A.083
State employee severance pay, highly compensated employees, Minn. Statutes 2022 43A.17
Unemployment benefits, deceased persons, Minn. Statutes 2022 268.087
Personal representatives, see PERSONAL REPRESENTATIVES
Principal and Income Act, Minn. Statutes 2022 501C.1101 to 2022 501C.1118
Probate proceedings, see PROBATE
Basis, federal and state income taxes, Minn. Statutes 2022 290.0135
Interest in, disclaimers, Minn. Statutes 2022 524.2-1106
Public safety officer's survivor benefits, payment, Minn. Statutes 2022 299A.44
Alienation by heirs, Minn. Statutes 2022 573.18
Judgments against executors or administrators, effect, Minn. Statutes 2022 573.03
Debts charged on property, Minn. Statutes 2022 573.17, 2022 573.20
Judgments against executors or administrators, Minn. Statutes 2022 573.03
Judgments against heirs, Minn. Statutes 2022 573.09, 2022 573.18
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2022 550.30 to 2022 550.35
Liability, estate taxes, payment, Minn. Statutes 2022 291.12
Property, power of sale, Minn. Statutes 2022 291.16
Resident estates, definitions, Minn. Statutes 2022 290.01
Restitution, request or enforcement by estate or heir, Minn. Statutes 2022 611A.04
Sales, see ESTATE SALES
Set asides, cemetery lots or graves, maintenance funds, Minn. Statutes 2022 306.56, 2022 306.57
Situs of property, defined, Minn. Statutes 2022 291.005
Spouse's election, statutory rule against perpetuities, Minn. Statutes 2022 501A.04
Supervised administration, Minn. Statutes 2022 524.3-501 to 2022 524.3-505
Survivorship, see SURVIVORSHIP
Tax liability, income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2022 290.30
Disclosure, Minn. Statutes 2022 270B.03
Income taxes, Minn. Statutes 2022 289A.08, 2022 290.014
Inspection, Minn. Statutes 2022 270B.03
Tax-exempt estates, lists, publication, Minn. Statutes 2022 270B.02
Tax-forfeited land, repurchase after forfeiture, deeds, Minn. Statutes 2022 282.302, 2022 282.304
Taxable income, Minn. Statutes 2022 290.01
Tender to, professional firms, ownership interests, fair value, Minn. Statutes 2022 319B.08
Transfer or delivery of property
Representatives or trustees, duties, Minn. Statutes 2022 291.12
Transferees, Minn. Statutes 2022 291.12, 2022 291.27
Income tax returns, filing, duties, Minn. Statutes 2022 289A.08
Liability, Minn. Statutes 2022 270C.58
Liability, payment of estate taxes, Minn. Statutes 2022 291.12
Property, power of sale, Minn. Statutes 2022 291.16
Tax returns of decedent, inspection, rights, Minn. Statutes 2022 270B.03
Trusts, see TRUSTS
UCC information management system, names of debtors or secured parties, Minn. Rules 8280.0180
Uniform Disposition of Community Property Rights at Death Act, Minn. Statutes 2022 519A.01 to 2022 519A.11
Federal regulations, compliance, Minn. Statutes 2022 291.215
Qualified property, special use valuations, Minn. Statutes 2022 291.075
Victims of crime, restitution, request or enforcement by estate or heir, Minn. Statutes 2022 611A.04
Wills, see WILLS