A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter.
Minn. Stat. § 291.01
TAX IMPOSED.
Applied in 1 court decision — leading case First Trust Co. of St. Paul v. United States (1975)
Most recently applied in First Trust Co. of St. Paul v. United States (November 1975)
(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 s 1; 1953 c 629 s 1; 1…
Official source: Minnesota Office of the Revisor of Statutes. Reproduced from public-domain Minnesota statutes; confirm against the official source for the current text. Not legal advice.