GIFT TAXES

Appraisal of property, Minn. Statutes 2013 292.20

Declaration by donor, Minn. Statutes 2013 292.20

Definitions, Minn. Statutes 2013 292.16

Estate taxes, relationship to, Minn. Statutes 2013 291.005, 2013 291.03

Extensions, Minn. Statutes 2013 292.21

Federal law, Minn. Statutes 2013 292.21

Filing requirements, Minn. Statutes 2013 292.19

Generally, Minn. Statutes 2013 292.17

Lifetime credit, Minn. Statutes 2013 292.17

Out-of-state gifts, Minn. Statutes 2013 292.17

Penalties, Minn. Statutes 2013 292.21

Returns

Contents, Minn. Statutes 2013 292.18

Filing date, Minn. Statutes 2013 292.19

Who may inspect, Minn. Statutes 2013 270B.03