2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.215 VALUATION OF ESTATE.
291.215 VALUATION OF ESTATE.
Subdivision 1. Determination. All property includable in the Minnesota gross estate of a
decedent shall be valued in accordance with the provisions of sections 2031 or 2032 and, if
applicable, 2032A, of the Internal Revenue Code and any elections made in valuing the federal
gross estate shall be applicable in valuing the Minnesota gross estate. Values for purposes of the
estate tax on both probate and nonprobate assets shall be the same as those finally determined for
purposes of the federal estate tax on a decedent's estate.
Subd. 2.[Repealed, 1990 c 480 art 1 s 45]
Subd. 3.[Repealed, 1990 c 480 art 1 s 45]
History: 1979 c 303 art 3 s 24; 1980 c 439 s 22; 1983 c 222 s 28; 1Sp1985 c 14 art 13 s
11; 1986 c 444
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