2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.

291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.
Subdivision 1. Requirement. Any representative or trustee who has in possession or under
control, property, the transfer of which is subject to any tax imposed by this chapter and from
which such tax may lawfully be paid by the representative or trustee, shall either deduct the
amount of tax due or shall collect from the person entitled to such property, the amount of tax due,
together with any accrued interest thereon, before completing the transfer of such property or
making delivery thereof and shall pay to the commissioner all taxes and interest so deducted or
collected.
Subd. 2. Liability. Any representative or trustee having in possession or under control any
property to which a person, from whom a tax is known by such representative or trustee to be due
under the provisions of this chapter, is entitled, shall be personally liable for the payment of such
tax and any interest accrued, to the extent of the value of such property; provided, however, that
there shall be no such liability if such property cannot be lawfully used by the representative or
trustee for the payment of such taxes or interest.
Subd. 3. Effect on duty to transfer or deliver property. No representative or trustee shall
be required to transfer or deliver any property in possession or under control unless all taxes and
interest due from the person entitled thereto under the provisions of this chapter have either been
deducted or collected by the representative or trustee or paid by the transferee to the commissioner.
Subd. 4.[Repealed, 1979 c 303 art 3 s 41]
History: (2295) 1905 c 288 s 4; 1939 c 338 s 4; 1943 c 504 s 6; 1953 c 628 s 1; 1963 c
740 s 6; 1986 c 444