There is a newer version of the Minnesota Statutes
2007 Minnesota Code
Chapters 289A - 293 Various State Taxes and Programs
Chapter 291 Estate Tax
Section 291.47 APPLICATION.
291.47 APPLICATION.
Sections
291.41 to
291.47 apply only to cases in which each of the states involved in the
dispute has in effect therein a law substantially similar to sections
291.41 to
291.47.
History: 1951 c 247 s 7
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