2019 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  • Section 291.015 — [repealed, 1sp1985 C 14 Art 13 S 14]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  • Section 291.02 — [repealed, 1979 C 303 Art 3 S 41]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  • Section 291.04 — [repealed, Ex1959 C 70 Art 4 S 2]
  • Section 291.05 — [repealed, 1sp1985 C 14 Art 13 S 14]
  • Section 291.051 — Subdivisions Renumbered, Repealed, Or No Longer In Effect
  • Section 291.06 — [repealed, 1sp1985 C 14 Art 13 S 14]
  • Section 291.065 — [repealed, 1sp1985 C 14 Art 13 S 14]
  • Section 291.07 — Subdivisions Renumbered, Repealed, Or No Longer In Effect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  • Section 291.08 — [repealed, 1sp1985 C 14 Art 13 S 14]
  • Section 291.09 — [repealed, 1990 C 480 Art 1 S 45]
  • Section 291.10 — [repealed, 1979 C 303 Art 3 S 41]
  • Section 291.11 — [repealed, 1990 C 480 Art 1 S 45]
  • Section 291.111 — Subdivisions Renumbered, Repealed, Or No Longer In Effect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  • Section 291.131 — [repealed, 1990 C 480 Art 1 S 45]
  • Section 291.132 — [repealed, 1sp1985 C 14 Art 13 S 14]
  • Section 291.14 — [repealed, 1990 C 480 Art 1 S 45]
  • Section 291.15 — Subdivisions Renumbered, Repealed, Or No Longer In Effect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  • Section 291.17 — [repealed, 1980 C 439 S 35]
  • Section 291.18 — [repealed, 1sp1985 C 14 Art 13 S 14]
  • Section 291.19 — Subdivisions Renumbered, Repealed, Or No Longer In Effect
  • Section 291.20 — Subdivisions Renumbered, Repealed, Or No Longer In Effect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  • Section 291.22 — [repealed, 1979 C 303 Art 3 S 41]
  • Section 291.23 — [repealed, 1979 C 303 Art 3 S 41]
  • Section 291.24 — [repealed, 1979 C 303 Art 3 S 41]
  • Section 291.25 — [repealed, 1979 C 303 Art 3 S 41]
  • Section 291.26 — [repealed, 1979 C 303 Art 3 S 41]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  • Section 291.29 — Subdivisions Renumbered, Repealed, Or No Longer In Effect
  • Section 291.30 — [repealed, 1979 C 303 Art 3 S 41]
  • Section 291.31 — Subdivisions Renumbered, Repealed, Or No Longer In Effect
  • Section 291.32 — [repealed, 1990 C 480 Art 1 S 45]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]
Disclaimer: These codes may not be the most recent version. Minnesota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.