2005 Minnesota Statutes - 297G.06 — Tax as personal debt.

     297G.06 Tax as personal debt. 


    The tax imposed by this chapter, and interest and penalties 
 imposed with respect to it, is a personal debt of the person 
 required to file a return from the time the liability for it 
 arises, regardless of when the time for payment of the liability 
 occurs.  In the case of the executor or administrator of the 
 estate of a decedent and in the case of any fiduciary, the debt 
 is that of the person in the person's official or fiduciary 
 capacity only, unless the person has voluntarily distributed the 
 assets held in that capacity without reserving sufficient assets 
 to pay the tax, interest, and penalties.  In that case, the 
 person is personally liable for the deficiency. 


    HIST: 1997 c 179 art 1 s 6