Section 293.06 — Consideration And Determination Of Report.
293.06 CONSIDERATION AND DETERMINATION OF REPORT. Upon the receipt of the report provided for in section 293.05, the commissioner shall determine, from information possessed or obtained, whether the same is correct or otherwise. If found correct, the commissioner shall determine therefrom the amount of tax due from such income or annuity recipient, and shall record […]
Section 293.07 — Penalty For Failure To Make Report; Assessment By Commissioner Of Revenue.
293.07 PENALTY FOR FAILURE TO MAKE REPORT; ASSESSMENT BY COMMISSIONER OF REVENUE. If any person subject to the tax provided by this chapter shall fail to make the report provided for in section 293.05, at the time and in the manner therein provided, there shall accrue upon the tax herein imposed a penalty, in an […]
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 291.12 — Collection Of Tax By Representative Or Trustee.
291.12 COLLECTION OF TAX BY REPRESENTATIVE OR TRUSTEE. Subdivision 1. Requirement. Any representative or trustee who has in possession or under control, property, the transfer of which is subject to any tax imposed by this chapter and from which such tax may lawfully be paid by the representative or trustee, shall either deduct the amount […]
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 [Repealed, 1978 c 766 s 20] Subd. 3.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 […]