Administration and compliance, Minn. Statutes 2011 289A.01
Generally, Minn. Statutes 2011 291.03
Qualified terminable interest property election, Minn. Statutes 2011 291.03
Substantial understatement of amount due, Minn. Statutes 2011 289A.60
Apportionment, Minn. Statutes 2011 524.3-916
Additional assessments, Minn. Statutes 2011 289A.38, 2011 289A.60
Death taxes, Minn. Statutes 2011 291.45
Federal income tax amounts, Minn. Statutes 2011 289A.35
Qualified property, special use valuation, Minn. Statutes 2011 291.075
Statutes of limitations, Minn. Statutes 2011 289A.38
Audits and adjustments, Minn. Statutes 2011 289A.35
Failure to collect, criminal penalties, Minn. Statutes 2011 289A.63
Generally, Minn. Statutes 2011 291.12
Lawsuits, Minn. Statutes 2011 291.27
Monetary penalties, Minn. Statutes 2011 289A.60
Contracts and agreements, death taxes, payment, Minn. Statutes 2011 291.43, 2011 291.45
Credits, state death taxes, Minn. Statutes 2011 291.03, 2011 291.075
Application of tax, Minn. Statutes 2011 291.42
Assessment, Minn. Statutes 2011 291.45
Credits, Minn. Statutes 2011 291.03, 2011 291.075
Decedent's domicile, determination procedures, Minn. Statutes 2011 291.44
Defined, Minn. Statutes 2011 291.41
Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2011 524.2-712
Payment agreements, Minn. Statutes 2011 291.43, 2011 291.45
Qualified terminable interest property election, Minn. Statutes 2011 291.03
Reciprocity with out states, Minn. Statutes 2011 291.47
Administrative expenses disallowed, Minn. Statutes 2011 291.03
Apportionment, Minn. Statutes 2011 524.3-916
Farms, exemption, Minn. Statutes 2011 291.03
Generally, Minn. Statutes 2011 291.005, 2011 291.41
Uniform Probate Code, Minn. Statutes 2011 524.3-916
Estate tax arbitration boards, generally, Minn. Statutes 2011 291.44, 2011 291.46
Estates, see ESTATES
Felony, Minn. Statutes 2011 289A.63
Teachers retirement, Saint Paul and Duluth, Minn. Statutes 2011 354A.11
Apportionment, Minn. Statutes 2011 524.3-916
Farms, Minn. Statutes 2011 291.03
Legislators retirement plan, Minn. Statutes 2011 3A.13
Small businesses, Minn. Statutes 2011 291.03
Extensions, returns, filing, Minn. Statutes 2011 289A.19
Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2011 524.2-712
Notice to Revenue Department, Minn. Statutes 2011 289A.38
Fiduciaries, see FIDUCIARIES
Generation-skipping taxes, Minn. Statutes 2011 524.3-916
Definitions, Minn. Statutes 2011 291.005
Omissions exceeding 25 percent, Minn. Statutes 2011 289A.38
Imposition, Minn. Statutes 2011 291.01
Death taxes, payment agreements, Minn. Statutes 2011 291.43, 2011 291.45, 2011 291.46
Generally, Minn. Statutes 2011 291.12
Installment payments, Minn. Statutes 2011 289A.55
Limitations, Minn. Statutes 2011 291.46
Substantial understatement of amount due, Minn. Statutes 2011 289A.60
Withholding (taxes), overpayment, Minn. Statutes 2011 289A.56
Apportionment, Minn. Statutes 2011 524.3-916
Collection, Minn. Statutes 2011 291.27
Domicile of decedent, disputes, Minn. Statutes 2011 291.42
Venue, Minn. Statutes 2011 289A.63
Multistate administration, personal representatives, Minn. Statutes 2011 524.3-916
Death taxes, payment agreements, Minn. Statutes 2011 291.43, 2011 291.45
Due date, Minn. Statutes 2011 289A.20
Extensions, Minn. Statutes 2011 289A.30
Failure to pay, Minn. Statutes 2011 289A.60, 2011 289A.63
Generally, Minn. Statutes 2011 291.13
Installment payments, Minn. Statutes 2011 289A.30, 2011 289A.55
Interest, Minn. Statutes 2011 289A.55, 2011 291.12
Liability, Minn. Statutes 2011 270C.58
Representatives or trustees, duties and powers, Minn. Statutes 2011 291.12, 2011 291.16
Sale of property, Minn. Statutes 2011 291.16
Death taxes, payment agreements, Minn. Statutes 2011 291.43, 2011 291.45, 2011 291.46
Generally, Minn. Statutes 2011 289A.60
Limitations, Minn. Statutes 2011 291.46
Qualified farm property, Minn. Statutes 2011 291.03
Qualified property, special use valuation, Minn. Statutes 2011 291.075
Qualified small business property, Minn. Statutes 2011 291.03
Recapture tax, Minn. Statutes 2011 291.03
Refund claims, Minn. Statutes 2011 289A.50
Denial, administrative review, Minn. Statutes 2011 289A.50
Erroneous collections, Minn. Statutes 2011 289A.50
Interest overpayments, Minn. Statutes 2011 289A.50, 2011 289A.56
Amended returns, Minn. Statutes 2011 289A.38
Considered refund claims, Minn. Statutes 2011 289A.50
Due dates, Minn. Statutes 2011 289A.18
Extensions, Minn. Statutes 2011 289A.19
False or fraudulent returns, Minn. Statutes 2011 289A.63
Federal returns, failure to report changes or corrections, Minn. Statutes 2011 289A.38, 2011 289A.60
Filing, Minn. Statutes 2011 289A.10, 2011 289A.60, 2011 289A.63
Form, Minn. Statutes 2011 289A.10
Frivolous returns, monetary penalties, Minn. Statutes 2011 289A.60
Omitted property, Minn. Statutes 2011 291.27
Revenues, depositing, Minn. Statutes 2011 291.13
Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2011 520.29
Statutes of limitations, Minn. Statutes 2011 270C.58, 2011 289A.38, 2011 289A.63
Personal representatives, Minn. Statutes 2011 270C.58, 2011 291.27
Transferees of property, Minn. Statutes 2011 270C.58, 2011 270C.585, 2011 291.27
Trustees, Minn. Statutes 2011 291.12
Failure to provide Social Security number, Minn. Statutes 2011 289A.60
Notice given, Minn. Statutes 2011 289A.30, 2011 289A.38
Civil penalties, Minn. Statutes 2011 289A.60, 2011 291.43, 2011 291.45, 2011 291.46
Criminal penalties, Minn. Statutes 2011 289A.63
Statutes of limitations, Minn. Statutes 2011 289A.63
Withholding (taxes), overpayment, interest, Minn. Statutes 2011 289A.56