Administration and compliance, Minn. Statutes 2016 289A.01
Generally, Minn. Statutes 2016 291.03
Substantial understatement of amount due, Minn. Statutes 2016 289A.60
Apportionment, Minn. Statutes 2016 524.3-916
Additional assessments, Minn. Statutes 2016 289A.38, 2016 289A.60
Federal income tax amounts, Minn. Statutes 2016 289A.35
Qualified property, special use valuation, Minn. Statutes 2016 291.075
Statutes of limitations, Minn. Statutes 2016 289A.38
Audits and adjustments, Minn. Statutes 2016 289A.35
Failure to collect, criminal penalties, Minn. Statutes 2016 289A.63
Generally, Minn. Statutes 2016 291.12
Lawsuits, Minn. Statutes 2016 291.27
Monetary penalties, Minn. Statutes 2016 289A.60
Nonresident decedent tax credit, Minn. Statutes 2016 291.03
Property held in pass-through entities, Minn. Statutes 2016 291.031
State death taxes, Minn. Statutes 2016 291.03, 2016 291.075
Credits, Minn. Statutes 2016 291.03, 2016 291.075
Federal estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2016 524.2-712
Administrative expenses disallowed, Minn. Statutes 2016 291.03
Apportionment, Minn. Statutes 2016 524.3-916
Farms, exemption, Minn. Statutes 2016 291.03
Generally, Minn. Statutes 2016 291.005
Uniform Probate Code, Minn. Statutes 2016 524.3-916
Elections, Minn. Statutes 2016 291.03
Estates, see ESTATES
Felony, Minn. Statutes 2016 289A.63
Teachers retirement, Saint Paul, Minn. Statutes 2016 354A.11
Apportionment, Minn. Statutes 2016 524.3-916
Farms, Minn. Statutes 2016 291.03
Legislators retirement plan, Minn. Statutes 2016 3A.13
Small businesses, Minn. Statutes 2016 291.03
Extensions, returns, filing, Minn. Statutes 2016 289A.19
Estate and generation-skipping transfer tax laws, effect, Minn. Statutes 2016 524.2-712
Notice to Revenue Department, Minn. Statutes 2016 289A.38
Fiduciaries, see FIDUCIARIES
Generation-skipping taxes, Minn. Statutes 2016 524.3-916
Definitions, Minn. Statutes 2016 291.005
Omissions exceeding 25 percent, Minn. Statutes 2016 289A.38
Imposition, Minn. Statutes 2016 291.01
Generally, Minn. Statutes 2016 291.12
Installment payments, Minn. Statutes 2016 289A.55
Substantial understatement of amount due, Minn. Statutes 2016 289A.60
Withholding (taxes), overpayment, Minn. Statutes 2016 289A.56
Apportionment, Minn. Statutes 2016 524.3-916
Collection, Minn. Statutes 2016 291.27
Venue, Minn. Statutes 2016 289A.63
Minnesota taxable estate, Minn. Statutes 2016 291.016, 2016 291.03
Multistate administration, personal representatives, Minn. Statutes 2016 524.3-916
Nonresident decedents, Minn. Statutes 2016 291.031
Pass-through entities, Minn. Statutes 2016 291.031
Due date, Minn. Statutes 2016 289A.20
Extensions, Minn. Statutes 2016 289A.30
Failure to pay, Minn. Statutes 2016 289A.60, 2016 289A.63
Generally, Minn. Statutes 2016 291.13
Installment payments, Minn. Statutes 2016 289A.30, 2016 289A.55
Interest, Minn. Statutes 2016 289A.55, 2016 291.12
Liability, Minn. Statutes 2016 270C.58
Representatives or trustees, duties and powers, Minn. Statutes 2016 291.12, 2016 291.16
Sale of property, Minn. Statutes 2016 291.16
Penalties (monetary), generally, Minn. Statutes 2016 289A.60
Qualified farm property, Minn. Statutes 2016 291.03
Qualified property, special use valuation, Minn. Statutes 2016 291.075
Qualified small business property, Minn. Statutes 2016 291.03
Recapture tax, Minn. Statutes 2016 289A.10, 2016 289A.18, 2016 289A.20, 2016 291.03
Claims, Minn. Statutes 2016 289A.50
Denial, administrative review, Minn. Statutes 2016 289A.50
Erroneous collections, Minn. Statutes 2016 289A.50
Interest overpayments, Minn. Statutes 2016 289A.50, 2016 289A.56
Amended returns, Minn. Statutes 2016 289A.38
Considered refund claims, Minn. Statutes 2016 289A.50
Due dates, Minn. Statutes 2016 289A.18
Extensions, Minn. Statutes 2016 289A.19
False or fraudulent returns, Minn. Statutes 2016 289A.63
Federal returns, failure to report changes or corrections, Minn. Statutes 2016 289A.38, 2016 289A.60
Filing, Minn. Statutes 2016 289A.10, 2016 289A.60, 2016 289A.63
Form, Minn. Statutes 2016 289A.10
Frivolous returns, monetary penalties, Minn. Statutes 2016 289A.60
Omitted property, Minn. Statutes 2016 291.27
Qualified heirs, Minn. Statutes 2016 289A.12
Recapture tax, Minn. Statutes 2016 289A.10, 2016 289A.18
Revenues, depositing, Minn. Statutes 2016 291.13
Security transfers, Uniform Act for the Simplification of Fiduciary Security Transfers, Minn. Statutes 2016 520.29
Statutes of limitations, Minn. Statutes 2016 270C.58, 2016 289A.38, 2016 289A.63
Personal representatives, Minn. Statutes 2016 270C.58, 2016 291.27
Transferees of property, Minn. Statutes 2016 270C.58, 2016 270C.585, 2016 291.27
Trustees, Minn. Statutes 2016 291.12
Failure to provide Social Security number, Minn. Statutes 2016 289A.60
Notice given, Minn. Statutes 2016 289A.30, 2016 289A.38
Civil penalties, Minn. Statutes 2016 289A.60
Criminal penalties, Minn. Statutes 2016 289A.63
Statutes of limitations, Minn. Statutes 2016 289A.63
Withholding (taxes), overpayment, interest, Minn. Statutes 2016 289A.56