2005 Minnesota Statutes - 289A.10 — Filing requirements for estate tax returns.

     289A.10 Filing requirements for estate tax returns. 


    Subdivision 1.    Return required.  In the case of a 
 decedent who has an interest in property with a situs in 
 Minnesota, the personal representative must submit a Minnesota 
 estate tax return to the commissioner, on a form prescribed by 
 the commissioner, if: 


    (1) a federal estate tax return is required to be filed; or 


    (2) the federal gross estate exceeds $700,000 for estates 
 of decedents dying after December 31, 2001, and before January 
 1, 2004; $850,000 for estates of decedents dying after December 
 31, 2003, and before January 1, 2005; $950,000 for estates of 
 decedents dying after December 31, 2004, and before January 1, 
 2006; and $1,000,000 for estates of decedents dying after 
 December 31, 2005. 


    The return must contain a computation of the Minnesota 
 estate tax due.  The return must be signed by the personal 
 representative. 


    Subd. 2.    Documents required.  The commissioner may 
 designate on the return the documents that are required to be 
 filed together with the return to determine the computation of 
 tax.  


    Subd. 3.    Definitions.  For purposes of this section, 
 the definitions contained in section 291.005 apply. 


    HIST: 1990 c 480 art 1 s 5; 1997 c 31 art 1 s 5; 2002 c 377 
 art 12 s 10; 2003 c 127 art 3 s 1