2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.41 DEFINITIONS.

291.41 DEFINITIONS.
Subdivision 1. Scope. For the purposes of sections 291.41 to 291.47 the terms defined in this
section shall have the meanings ascribed to them.
Subd. 2. Executor. "Executor" means an executor of the will or administrator of the estate of
the decedent, but does not include an ancillary administrator.
Subd. 3. Taxing official. "Taxing official" means the commissioner of revenue of this state
and the officer or body designated as such in the statute of a reciprocal state substantially similar
to sections 291.41 to 291.47.
Subd. 4. Death tax. "Death tax" means any tax levied by a state on account of the transfer or
shifting of economic benefits in property at death, or in contemplation thereof, or intended to take
effect in possession or enjoyment at or after death, whether denominated an "inheritance tax,"
"transfer tax," "succession tax," "estate tax," "death duty," "death dues," or otherwise.
Subd. 5. Interested person. "Interested person" means any person who may be entitled to
receive, or who has received any property or interest which may be required to be considered in
computing the death tax of any state involved.
History: 1951 c 247 s 1; 1973 c 582 s 3