2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.42 ELECTION TO INVOKE.

291.42 ELECTION TO INVOKE.
In any case in which this state and one or more other states each claims that it was the
domicile of a decedent at the time of death, at any time prior to the commencement of legal action
for determination of domicile within this state or within 60 days thereafter, any executor, or the
taxing official of any such state, may elect to invoke the provisions of sections 291.41 to 291.47.
Such executor or taxing official shall send a notice of such election by certified mail, receipt
requested, to the taxing official of each such state and to each executor, ancillary administrator,
and interested person. Within 40 days after the receipt of such notice of election any executor
may reject such election by sending a notice, by certified mail, receipt requested, to the taxing
officials involved and to all other executors and to all interested parties. When an election has
been rejected no further proceedings shall be had under sections 291.41 to 291.47. If such election
is not rejected within the 40-day period, the dispute as to death taxes shall be determined solely in
accordance with the provisions of sections 291.41 to 291.47. No other proceedings to determine
or assess such death taxes shall thereafter be instituted in any court of this state or otherwise.
History: 1951 c 247 s 2; 1978 c 674 s 60; 1986 c 444