Minn. Stat. ch. 291 – Estate Tax | Midpage291.005Definitions291.01Tax Imposed291.015[Repealed, 1Sp1985 c 14 art 13 s 14]291.016Minnesota Taxable Estate291.02[Repealed, 1979 c 303 art 3 s 41]291.03Rates291.031Credit291.04[Repealed, Ex1959 c 70 art 4 s 2]291.05[Repealed, 1Sp1985 c 14 art 13 s 14]291.051§ Subdivision 1. [Repealed, 1Sp1985 c 14 art 13 s 14] § Subd. 2. [Repealed, 3Sp1981 c 2 art 6 s 7; 1Sp1985 c 14 art 13 s 14] § Subd. 3. [Repealed, 3Sp1981 c 2 art 6 s 7; 1Sp1985 c 14 art 13 s 14]291.06[Repealed, 1Sp1985 c 14 art 13 s 14]291.065[Repealed, 1Sp1985 c 14 art 13 s 14]291.07§ Subdivision 1. [Repealed, 1Sp1985 c 14 art 13 s 14] § Subd. 2. [Repealed, 1979 c 303 art 3 s 41; 1Sp1985 c 14 art 13 s 14] § Subd. 2a. [Repealed, 1979 c 303 art 3 s 41; 1Sp1985 c 14 art 13 s 14] § Subd. 3. [Repealed, 1983 c 222 s 45; 1Sp1985 c 14 art 13 s 14]291.075Special Use Valuation of Qualified Property291.08[Repealed, 1Sp1985 c 14 art 13 s 14]291.09[Repealed, 1990 c 480 art 1 s 45]291.10[Repealed, 1979 c 303 art 3 s 41]291.11[Repealed, 1990 c 480 art 1 s 45]291.111§ Subdivision 1. [Repealed, 1980 c 439 s 35; 1Sp1985 c 14 art 13 s 14] § Subd. 2. [Repealed, 1Sp1985 c 14 art 13 s 14]291.12Collection of Tax by Representative or Trustee291.13Taxes to Be Paid to Commissioner of Revenue291.131[Repealed, 1990 c 480 art 1 s 45]291.132[Repealed, 1Sp1985 c 14 art 13 s 14]291.14[Repealed, 1990 c 480 art 1 s 45]291.15§ Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2. [Repealed, 1Sp1985 c 14 art 13 s 14] § Subd. 3. [Repealed, 1990 c 480 art 1 s 45]291.16Power of Sale291.17[Repealed, 1980 c 439 s 35]291.18[Repealed, 1Sp1985 c 14 art 13 s 14]291.19§ Subdivision 1. [Repealed, 1980 c 439 s 35] § Subd. 2. [Repealed, 1980 c 439 s 35] § Subd. 3. [Repealed, 1980 c 439 s 35] § Subd. 4. [Repealed, 1980 c 439 s 35] § Subd. 5. MS 1945 [Repealed, 1947 c 556 s 3] § Subd. 5. MS 1978 [Repealed, 1979 c 303 art 3 s 41] § Subd. 6. [Repealed, 1947 c 556 s 3] § Subd. 7. [Repealed, 1947 c 556 s 3]291.20§ Subdivision 1. [Repealed, 1Sp1985 c 14 art 13 s 14] § Subd. 2. [Repealed, 1Sp1985 c 14 art 13 s 14] § Subd. 3. [Repealed, 1979 c 303 art 3 s 41; 1Sp1985 c 14 art 13 s 14] § Subd. 4. [Repealed, 1980 c 439 s 35; 1Sp1985 c 14 art 13 s 14]291.21Letters of Administration291.215Valuation of Estate291.22[Repealed, 1979 c 303 art 3 s 41]291.23[Repealed, 1979 c 303 art 3 s 41]291.24[Repealed, 1979 c 303 art 3 s 41]291.25[Repealed, 1979 c 303 art 3 s 41]291.26[Repealed, 1979 c 303 art 3 s 41]291.27Unpaid Tax; Omitted Property291.29§ Subdivision 1. [Repealed, 1979 c 303 art 3 s 41] § Subd. 2. [Repealed, 1979 c 303 art 3 s 41] § Subd. 3. [Repealed, 1979 c 303 art 3 s 41] § Subd. 4. [Repealed, 1979 c 303 art 3 s 41] § Subd. 5. [Repealed, 1Sp1985 c 14 art 13 s 14]291.30[Repealed, 1979 c 303 art 3 s 41]291.31§ Subdivision 1. [Repealed, 1990 c 480 art 1 s 45] § Subd. 2. [Repealed, 1990 c 480 art 2 s 18]291.32[Repealed, 1990 c 480 art 1 s 45]291.33[Repealed, 1Sp1981 c 1 art 3 s 4]291.34[Repealed, 1979 c 303 art 3 s 41]291.35[Repealed, 1979 c 303 art 3 s 41]291.36[Repealed, 1979 c 303 art 3 s 41]291.37[Repealed, 1979 c 303 art 3 s 41]291.38[Repealed, 1979 c 303 art 3 s 41]291.39[Repealed, 1979 c 303 art 3 s 41]291.40[Repealed, 1979 c 303 art 3 s 41]291.41[Repealed, 2014 c 150 art 3 s 8]291.42[Repealed, 2014 c 150 art 3 s 8]291.43[Repealed, 2014 c 150 art 3 s 8]291.44[Repealed, 2014 c 150 art 3 s 8]291.45[Repealed, 2014 c 150 art 3 s 8]291.46[Repealed, 2014 c 150 art 3 s 8]291.47[Repealed, 2014 c 150 art 3 s 8]291.48[Repealed, 1989 c 184 art 1 s 20]