2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.46 PENALTIES, INTEREST; LIMITATION.
291.46 PENALTIES, INTEREST; LIMITATION.
When in any case the board of arbitration determines that a decedent died domiciled in this
state, the total amount of interest and penalties for nonpayment of the tax, between the date of the
election and the final determination of the board, shall not exceed ten percent of the amount of
the taxes per annum.
History: 1951 c 247 s 6; 1975 c 377 s 26
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