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1,133 chapters · 28,363 sections in this title.
Minn. Stat. § 291.005 DEFINITIONS.
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291.005 DEFINITIONS. § Subdivision 1.Scope. Unless the context otherwise clearly requires, the following terms used in this chapter shall have the following meanings: (1) "Commissioner" means the commissioner of revenue or any person to whom the commissioner has delegated functio…
Minn. Stat. § 291.01 TAX IMPOSED.
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291.01 TAX IMPOSED. A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter. History: (2292) 1905 c 288 s 1; 1911 c 372 s 1; 1935 c 334 s 1; Ex1937 c 50 s 3; 1939 c 338 s 1; 1939 c 431 art 6 s 6; 1941 c 470 s 1; 1943 c 504 s 1,2; 1949 c 735…
Minn. Stat. § 291.016 MINNESOTA TAXABLE ESTATE.
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291.016 MINNESOTA TAXABLE ESTATE. § Subdivision 1.General. For purposes of the tax under this chapter, the Minnesota taxable estate equals the federal taxable estate as provided under section 2051 of the Internal Revenue Code, without regard to whether the estate is subject to th…
Minn. Stat. § 291.03 RATES.
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291.03 RATES. § Subdivision 1.Tax amount. The tax imposed must be computed by applying to the Minnesota taxable estate the following schedule of rates and then the resulting amount multiplied by a fraction, not greater than one, the numerator of which is the value of the Minnesot…
