2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.43 AGREEMENTS AS TO DEATH TAX.
291.43 AGREEMENTS AS TO DEATH TAX.
In any case in which an election is made and not rejected the commissioner of revenue of
this state may enter into a written agreement with the other taxing officials involved and with
the executors to accept a certain sum in full payment of any death taxes, together with interest
and penalties, that may be due this state, provided this agreement fixes the amount to be paid the
other states involved in the dispute.
History: 1951 c 247 s 3; 1973 c 582 s 3
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