2005 Minnesota Statutes - 291.41 — Definitions.

     291.41 Definitions.  


    Subdivision 1.    Scope.  For the purposes of sections 291.41 to 
 291.47 the terms defined in this section shall have the meanings 
 ascribed to them.  


    Subd. 2.    Executor.  "Executor" means an executor of the will 
 or 
 administrator of the estate of the decedent, but does not 
 include an ancillary administrator.  


    Subd. 3.    Taxing official.  "Taxing official" means the 
 commissioner of 
 revenue of this state and the officer or body designated as such 
 in the statute of a reciprocal state substantially similar to 
 sections 291.41 to 291.47.  


    Subd. 4.    Death tax.  "Death tax" means any tax levied by a 
 state on 
 account of the transfer or shifting of economic benefits in 
 property at death, or in contemplation thereof, or intended to 
 take effect in possession or enjoyment at or after death, 
 whether denominated an "inheritance tax," "transfer tax," 
 "succession tax," "estate tax," "death duty," "death dues," or 
 otherwise.  


    Subd. 5.    Interested person.  "Interested person" means any 
 person who may be 
 entitled to receive, or who has received any property or 
 interest which may be required to be considered in computing the 
 death tax of any state involved.  


    HIST: 1951 c 247 s 1; 1973 c 582 s 3