2018 Minnesota Statutes
Chapters 289A - 295 — VARIOUS STATE TAXES AND PROGRAMS
Chapter 291 — ESTATE TAX

  • Section 291.005 — DEFINITIONS.
  • Section 291.01 — TAX IMPOSED.
  • Section 291.015 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.016 — MINNESOTA TAXABLE ESTATE.
  • Section 291.02 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.03 — RATES.
  • Section 291.031 — CREDIT.
  • Section 291.04 — [Repealed, Ex1959 c 70 art 4 s 2]
  • Section 291.05 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.051 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.06 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.065 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.07 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.075 — SPECIAL USE VALUATION OF QUALIFIED PROPERTY.
  • Section 291.08 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.09 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 291.10 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.11 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 291.111 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.12 — COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE.
  • Section 291.13 — TAXES TO BE PAID TO COMMISSIONER OF REVENUE.
  • Section 291.131 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 291.132 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.14 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 291.15 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.16 — POWER OF SALE.
  • Section 291.17 — [Repealed, 1980 c 439 s 35]
  • Section 291.18 — [Repealed, 1Sp1985 c 14 art 13 s 14]
  • Section 291.19 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.20 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.21 — LETTERS OF ADMINISTRATION.
  • Section 291.215 — VALUATION OF ESTATE.
  • Section 291.22 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.23 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.24 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.25 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.26 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.27 — UNPAID TAX; OMITTED PROPERTY.
  • Section 291.29 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.30 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.31 — Subdivisions renumbered, repealed, or no longer in effect
  • Section 291.32 — [Repealed, 1990 c 480 art 1 s 45]
  • Section 291.33 — [Repealed, 1Sp1981 c 1 art 3 s 4]
  • Section 291.34 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.35 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.36 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.37 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.38 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.39 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.40 — [Repealed, 1979 c 303 art 3 s 41]
  • Section 291.41 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.42 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.43 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.44 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.45 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.46 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.47 — [Repealed, 2014 c 150 art 3 s 8]
  • Section 291.48 — [Repealed, 1989 c 184 art 1 s 20]
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