Minnesota Statutes
§ 291.01 — TAX IMPOSED
Minnesota § 291.01
This text of Minnesota § 291.01 (TAX IMPOSED) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Minn. Stat. § 291.01 (2026).
Text
A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter.
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Legislative 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 s 1;1953 c 629 s 1;1955 c 552 s 1;1961 c 442 s 1;1963 c 182 s 1;1963 c 218 s 1;1963 c 740 s 1,2;1965 c 89 s 1;1965 c 555 s 1;1967 c 850 s 1;1978 c 741 s 1;1979 c 303 art 3 s 2;1980 c 439 s 5
Nearby Sections
12
§ 291.005
DEFINITIONS§ 291.01
TAX IMPOSED§ 291.016
MINNESOTA TAXABLE ESTATE§ 291.03
RATES§ 291.031
CREDIT§ 291.16
POWER OF SALE§ 291.21
LETTERS OF ADMINISTRATION§ 291.215
VALUATION OF ESTATE§ 291.27
UNPAID TAX; OMITTED PROPERTYCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 291.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/291.01.