Section 293.08 — Date Of Payment; Penalty For Nonpayment.
293.08 DATE OF PAYMENT; PENALTY FOR NONPAYMENT. Such tax shall be due and payable to the commissioner of management and budget, annually, on the first day of June; and, if not paid on or before that date, a penalty of ten percent shall immediately accrue thereon. History: (2394-98) Ex1937 c 91 s 8; 2003 c […]
Section 293.09 — Withholding Of Tax By Educational Institution; Liability On Failure To Withhold.
293.09 WITHHOLDING OF TAX BY EDUCATIONAL INSTITUTION; LIABILITY ON FAILURE TO WITHHOLD. Every educational institution making such income or annuity payments which are subject to tax hereunder and upon which the tax has not been paid shall, at the time the payments are made, withhold and deduct therefrom the amount of the tax due thereon, […]
Section 293.10 — Draft On Delinquent; Evidence.
293.10 DRAFT ON DELINQUENT; EVIDENCE. On or before the tenth day of June, in each year, the commissioner of revenue shall issue an order to any person delinquent in the payment of such tax for the amount of taxes and penalty due thereon and this order shall be prima facie evidence in any court where […]
Section 293.11 — Notice To Taxpayer; Action By Commissioner Of Revenue; Interest; Lien Of Judgment; Sale.
293.11 NOTICE TO TAXPAYER; ACTION BY COMMISSIONER OF REVENUE; INTEREST; LIEN OF JUDGMENT; SALE. The commissioner of management and budget, within ten days after the receipt of the draft mentioned in section 293.10, shall notify by mail the persons designated therein of the amount thereof, and if not paid within 30 days after presentation, shall […]
Section 291.13 — Taxes To Be Paid To Commissioner Of Revenue.
291.13 TAXES TO BE PAID TO COMMISSIONER OF REVENUE. Subdivision 1. Requirement. All taxes imposed by this chapter shall be paid to the commissioner. Subd. 2. [Repealed, 1978 c 766 s 20] Subd. 3. Deposit in general fund. All taxes paid under the provisions of this chapter shall be deposited by the commissioner in the […]
Section 291.16 — Power Of Sale.
291.16 POWER OF SALE. Every executor, administrator, or trustee shall have full power to sell the property embraced in any inheritance, devise, bequest, or legacy to pay the tax imposed by this chapter, in the same manner as entitled by law to do for the payment of the debts of a testator or intestate. History: […]
Section 291.21 — Letters Of Administration.
291.21 LETTERS OF ADMINISTRATION. Subdivision 1. Rights of commissioner. The commissioner shall have the same rights to apply for letters of administration as are conferred upon creditors by law. Subd. 2. [Repealed, 1979 c 303 art 3 s 41] History: (2304) 1905 c 288 s 13; 1911 c 209 s 3; 1939 c 338 s […]
Section 291.215 — Valuation Of Estate.
291.215 VALUATION OF ESTATE. Subdivision 1. Determination. All property includable in the Minnesota gross estate of a decedent shall be valued in accordance with the provisions of sections 2031 or 2032 and, if applicable, 2032A, of the Internal Revenue Code and any elections made in valuing the federal gross estate shall be applicable in valuing […]
Section 291.27 — Unpaid Tax; Omitted Property.
291.27 UNPAID TAX; OMITTED PROPERTY. Any tax due and unpaid under the provisions of this chapter may be enforced and collected from any transferee of property included in the Minnesota estate by action in the court of administration of the estate of the decedent or in a court of general jurisdiction by the personal representative […]
Section 293.01 — Tax On Income Reserved To Donor In Conveyance To Educational Institution.
293.01 TAX ON INCOME RESERVED TO DONOR IN CONVEYANCE TO EDUCATIONAL INSTITUTION. When real property shall be conveyed to any educational institution in the state which has or claims to possess the right or privilege of exemption from taxation under or by virtue of the provisions contained in a territorial charter where such property is […]