2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.03 RATES.

291.03 RATES.
Subdivision 1. Tax amount. The tax imposed shall be an amount equal to the proportion of
the maximum credit for state death taxes computed under section 2011 of the Internal Revenue
Code, as amended through December 31, 2000, but using Minnesota adjusted taxable estate
instead of federal adjusted taxable estate, as the Minnesota gross estate bears to the value of the
federal gross estate. The tax determined under this paragraph shall not be greater than the amount
computed by applying the rates and brackets under section 2001(c) of the Internal Revenue Code
to the Minnesota adjusted gross estate and subtracting the federal credit allowed under section
2010 of the Internal Revenue Code of 1986, as amended through December 31, 2000. For the
purposes of this section, expenses which are deducted for federal income tax purposes under
section 642(g) of the Internal Revenue Code as amended through December 31, 2002, are not
allowable in computing the tax under this chapter.
Subd. 2.[Repealed, 2002 c 377 art 12 s 18]
Subd. 3.[Repealed, 1Sp1985 c 14 art 13 s 14]
Subd. 4.[Repealed, 1Sp1985 c 14 art 13 s 14]
Subd. 5.[Repealed, 1Sp1985 c 14 art 13 s 14]
Subd. 6.[Repealed, 1Sp1985 c 14 art 13 s 14]
Subd. 7.[Repealed, 1Sp1985 c 14 art 13 s 14]
History: (2293) 1905 c 288 s 2; 1911 c 372 s 2; 1913 c 455 s 1,2; 1919 c 410 s 2a; 1927 c
205 s 1,2; 1939 c 338 s 2a; 1943 c 504 s 3; Ex1959 c 70 art 4 s 1; 1963 c 107 s 1; 1973 c 185 s 2;
1976 c 320 s 1; 1979 c 303 art 3 s 4; 1980 c 439 s 7; 1981 c 49 s 3; 3Sp1981 c 2 art 6 s 3; 1982 c
523 art 26 s 3; 1983 c 222 s 23; 1Sp1985 c 14 art 13 s 3; 2002 c 377 art 12 s 12; 2002 c 400 s 11;
2003 c 127 art 3 s 17; 2005 c 151 art 6 s 20