See also ADMINISTRATORS OF ESTATES; DESCENT AND DISTRIBUTION; ESCHEAT; LEGACIES; PROBATE; WILLS
Estate tax arbitration boards, costs, Minn. Statutes 2005 291.44
Administrators of estates, see ADMINISTRATORS OF ESTATES
After acquired property, see AFTER ACQUIRED PROPERTY
Appraisers, fees, Minn. Statutes 2005 357.21
Composition of, Minn. Statutes 2005 524.2-203
Decedent's nonprobate transfers to others, Minn. Statutes 2005 524.2-205
Decedent's nonprobate transfers to surviving spouse, Minn. Statutes 2005 524.2-206
Exclusions, Minn. Statutes 2005 524.2-208
Surviving spouses, nonprobate transfers, Minn. Statutes 2005 524.2-206, 2005 524.2-207
Value of, Minn. Statutes 2005 524.2-203 to 2005 524.2-207
Distributions to, tax information statements, Minn. Statutes 2005 289A.12
Income, jurisdiction to tax, Minn. Statutes 2005 290.014
Tax returns of decedent, inspection, rights, Minn. Statutes 2005 270B.03
Claims of beneficial interest, Minn. Statutes 2005 520.21
Committed persons, Minn. Statutes 2005 253B.07
Funeral expenses, MFIP recipients, Minn. Statutes 2005 256.935
General assistance medical care, Minn. Statutes 2005 256B.15
General assistance payments, Minn. Statutes 2005 256D.16
Medical assistance, Minn. Statutes 2005 256B.15
Old age assistance, Minn. Statutes 2005 256.25, 2005 256.462
Real estate tax judgment sales redemption, payment by creditors, Minn. Statutes 2005 281.05
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2005 550.30 to 2005 550.35
Security transfers, Minn. Statutes 2005 520.21
Claims of beneficial interest, Minn. Statutes 2005 520.21
Conveyance of real property of decedents by personal representatives, conflicting description of property, validation of deed, Minn. Statutes 2005 507.42
Coroner data, access, Minn. Statutes 2005 13.83
Exclusive original jurisdiction over, Minn. Statutes 2005 487.14
Probate division, Minn. Statutes 2005 487.27
Estate taxes, Minn. Statutes 2005 291.005, 2005 291.41, 2005 524.3-916
Fiduciary security transfers, Minn. Statutes 2005 520.21
Income and franchise taxes, Minn. Statutes 2005 290.01
Intestate succession, Minn. Statutes 2005 525.13
Uniform Anatomical Gift Act, Minn. Statutes 2005 525.921
Uniform Custodial Trust Act, Minn. Statutes 2005 529.01
Uniform Probate Code, Minn. Statutes 2005 524.1-201
Uniform Transfers to Minors Act, Minn. Statutes 2005 527.21
Decedents estates defined as, Minn. Statutes 2005 354A.011
Devisees, see under DEVISES AND BEQUESTS
Disclosure, tax returns of estate, Minn. Statutes 2005 270B.03
Foreign money claims, Minn. Statutes 2005 548.40 to 2005 548.53
Tax returns of decedent, inspection, rights, Minn. Statutes 2005 270B.03
Income and franchise taxes, Minn. Statutes 2005 290.01
Estate taxes, see ESTATE TAXES
Executors, see EXECUTORS
Family allowance, Minn. Statutes 2005 524.2-204
Valuation, Minn. Statutes 2005 291.075, 2005 291.215
Federal taxable income, Minn. Statutes 2005 290.01
Gross income, allocation to state, Minn. Statutes 2005 290.17
Heirs, see HEIRS
Hennepin County Municipal Court
Judges, payment of salary, Minn. Statutes 2005 488A.021
Welfare fraud, recovery of assistance, Minn. Statutes 2005 256.98
Income earned during administration of decedents estates
Expenses charged against principal, Uniform Principal and Income Act, Minn. Statutes 2005 501B.61
Income, Minn. Statutes 2005 501B.61, 2005 501B.63
Trustee's income, Minn. Statutes 2005 501B.63
Income taxes, see INCOME AND FRANCHISE TAXES
Defined, Minn. Statutes 2005 291.41
Estate tax arbitration board hearings, Minn. Statutes 2005 291.44
Notice received, domicile, election to invoke, Minn. Statutes 2005 291.42
Interference with, persons not executors, damages, Minn. Statutes 2005 573.04
Intestate estates, see INTESTATE ESTATES
Costs and disbursements, recovery, Minn. Statutes 2005 549.14
Professional firms, ownership interests, tender of fair value, Minn. Statutes 2005 319B.08
Tax refunds, venue, Minn. Statutes 2005 289A.50
Legacies, see LEGACIES
Legatees, see LEGATEES
Income taxes, Minn. Statutes 2005 270C.58
Payment of rent, death of lessee, Minn. Statutes 2005 504B.265
Taxes, payment or return violations, Minn. Statutes 2005 270C.56
Business continued after death, Minn. Statutes 2005 326.242
Liens upon, retired judges, unrecovered per diem overpayments, Minn. Statutes 2005 490.102
Dissociation of partners, events causing, Minn. Statutes 2005 321.0601, 2005 321.0603
Distribution of entire interest, general partners, events of withdrawal, Minn. Statutes 2005 322A.32
Lottery prizes, payment to, Minn. Statutes 2005 349A.08
Medical examiner data, access, Minn. Statutes 2005 13.83
Valuation, Minn. Statutes 2005 291.075, 2005 291.215
Holders in due course, successors in interest, Minn. Statutes 2005 336.3-302
Uniform Principal and Income Act, Minn. Statutes 2005 501B.72
Notice given, income and franchise taxes, extensions, or changes to tax status or return information, Minn. Statutes 2005 290.05
Partnerships, see Deceased partners under PARTNERSHIPS
Payments by, estate tax arbitration boards, costs, Minn. Statutes 2005 291.44
Ambulance service personnel longevity award and incentive program, Minn. Statutes 2005 144E.46
Crime victim reparations, Minn. Statutes 2005 611A.52, 2005 611A.53
Life insurance benefits, deceased persons, Minn. Statutes 2005 61A.092
Public retirement plans, see Decedents estates under specific plans
Salaries, district court administrators, Minn. Statutes 2005 15A.083
State employee severance pay, highly compensated employees, Minn. Statutes 2005 43A.17
Unemployment benefits, deceased persons, Minn. Statutes 2005 268.087
Personal representatives, see PERSONAL REPRESENTATIVES
Probate, see PROBATE
Property, basis, federal and state income taxes, Minn. Statutes 2005 290.01
Public safety officer's survivor benefits, payment, Minn. Statutes 2005 299A.44
Alienation by heirs, Minn. Statutes 2005 573.18
Judgments against executors or administrators, effect, Minn. Statutes 2005 573.03
Debts charged on property, Minn. Statutes 2005 573.17, 2005 573.20
Judgments against executors or administrators, Minn. Statutes 2005 573.03
Judgments against heirs, Minn. Statutes 2005 573.09, 2005 573.18
Redemption of deceased debtor's real property by creditor, Minn. Statutes 2005 550.30 to 2005 550.35
Limitations, long-term care partnership, Minn. Statutes 2005 256B.0571
Liability, estate taxes, payment, Minn. Statutes 2005 291.12
Property, power of sale, Minn. Statutes 2005 291.16
Resident estates, definitions, Minn. Statutes 2005 290.01
Set asides, cemetery lots or graves
Maintenance funds, Minn. Statutes 2005 306.56, 2005 306.57
Situs of property, defined, Minn. Statutes 2005 291.005
Statutory rule against perpetuities, Minn. Statutes 2005 501A.04
Survivorship, see SURVIVORSHIP
Income and franchise taxes, fiduciaries, duty to pay, Minn. Statutes 2005 290.30
Disclosure, Minn. Statutes 2005 270B.03
Income taxes, Minn. Statutes 2005 289A.08, 2005 290.014
Inspection, Minn. Statutes 2005 270B.03
Tax-exempt estates, lists, publication, Minn. Statutes 2005 270B.02
Taxable income, Minn. Statutes 2005 290.01
Ownership interests, fair value, Minn. Statutes 2005 319B.08
Transfer or delivery of property
Representatives or trustees, duties, Minn. Statutes 2005 291.12
Transferees, Minn. Statutes 2005 291.12, 2005 291.27
Income tax returns, filing, duties, Minn. Statutes 2005 289A.08
Liability, Minn. Statutes 2005 270C.58
Liability, payment of estate taxes, Minn. Statutes 2005 291.12
Property, power of sale, Minn. Statutes 2005 291.16
Tax returns of decedent, inspection, rights, Minn. Statutes 2005 270B.03
Federal regulations, compliance, Minn. Statutes 2005 291.215
Qualified property, special use valuations, Minn. Statutes 2005 291.075
Wills, see WILLS