2005 Minnesota Statutes - 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.  


    HIST: 1951 c 247 s 6; 1975 c 377 s 26