2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY.
291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY.
If, after the final determination of the tax imposed by this chapter, the property valued
pursuant to section 2032A of the Internal Revenue Code is disposed of or fails to qualify and
an additional tax is imposed pursuant to section 2032A(c), any increase in the credit for state
death taxes shall be reported to the commissioner within 90 days after final determination of the
increased credit. Upon notification the commissioner may assess an additional tax in accordance
with section
291.03, subdivision 1.
History: 1979 c 303 art 3 s 10; 1980 c 439 s 13; 1Sp1985 c 14 art 13 s 4
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