Chapter 291 — Tax Imposed

291.005 Definitions This section defines the key terms used in Minnesota's estate tax law. It explains what counts as the 'Minnesota gross … 291.01 Tax Imposed This section establishes that Minnesota imposes a tax on the transfer of a person's estate when they die. The details of … 291.015 This section has been repealed and is no longer in effect. 291.016 Minnesota Taxable Estate This section explains how to calculate the Minnesota taxable estate. You start with the federal taxable estate, add back … 291.02 This section has been repealed and is no longer in effect. 291.03 Rates This section sets the Minnesota estate tax rates. For deaths in 2018 and later, rates range from 13% on the first $7.1 … 291.031 Credit This section gives a tax credit to nonresident estates that own Minnesota property through a pass-through entity like an … 291.04 This section has been repealed and is no longer in effect. 291.05 This section has been repealed and is no longer in effect. 291.051 All subdivisions of this section have been repealed and are no longer in effect. 291.06 This section has been repealed and is no longer in effect. 291.065 This section has been repealed and is no longer in effect. 291.07 All subdivisions of this section have been repealed and are no longer in effect. 291.075 Special Use Valuation of Qualified Property This section addresses what happens when property in an estate was valued using the federal special use valuation method … 291.08 This section has been repealed and is no longer in effect. 291.09 This section has been repealed and is no longer in effect. 291.10 This section has been repealed and is no longer in effect. 291.11 This section has been repealed and is no longer in effect. 291.111 All subdivisions of this section have been repealed and are no longer in effect. 291.12 Collection of Tax by Representative or Trustee This section requires personal representatives and trustees to collect estate taxes from people who are entitled to … 291.13 Taxes to Be Paid to Commissioner of Revenue This section requires that all Minnesota estate taxes be paid to the Commissioner of Revenue. The taxes collected go … 291.131 This section has been repealed and is no longer in effect. 291.132 This section has been repealed and is no longer in effect. 291.14 This section has been repealed and is no longer in effect. 291.15 All subdivisions of this section have been repealed and are no longer in effect. 291.16 Power of Sale This section gives executors, administrators, and trustees the power to sell estate property to pay the estate tax. They … 291.17 This section has been repealed and is no longer in effect. 291.18 This section has been repealed and is no longer in effect. 291.19 All subdivisions of this section have been repealed and are no longer in effect. 291.20 All subdivisions of this section have been repealed and are no longer in effect. 291.21 Letters of Administration This section gives the Commissioner of Revenue the same right to apply for letters of administration as creditors have … 291.215 Valuation of Estate This section explains how estate property is valued for Minnesota estate tax purposes. Generally, property is valued … 291.22 This section has been repealed and is no longer in effect. 291.23 This section has been repealed and is no longer in effect. 291.24 This section has been repealed and is no longer in effect. 291.25 This section has been repealed and is no longer in effect. 291.26 This section has been repealed and is no longer in effect. 291.27 Unpaid Tax; Omitted Property This section allows the state to collect unpaid estate taxes from anyone who received property from the estate. The … 291.29 All subdivisions of this section have been repealed and are no longer in effect. 291.30 This section has been repealed and is no longer in effect. 291.31 All subdivisions of this section have been repealed and are no longer in effect. 291.32 This section has been repealed and is no longer in effect. 291.33 This section has been repealed and is no longer in effect. 291.34 This section has been repealed and is no longer in effect. 291.35 This section has been repealed and is no longer in effect. 291.36 This section has been repealed and is no longer in effect. 291.37 This section has been repealed and is no longer in effect. 291.38 This section has been repealed and is no longer in effect. 291.39 This section has been repealed and is no longer in effect. 291.40 This section has been repealed and is no longer in effect. 291.41 This section has been repealed and is no longer in effect. 291.42 This section has been repealed and is no longer in effect. 291.43 This section has been repealed and is no longer in effect. 291.44 This section has been repealed and is no longer in effect. 291.45 This section has been repealed and is no longer in effect. 291.46 This section has been repealed and is no longer in effect. 291.47 This section has been repealed and is no longer in effect. 291.48 This section has been repealed and is no longer in effect.