reglab/housing_qa huggingface dataset:
MN Stat § 290C.09 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.09 — Removal For Property Tax Delinquency.

290C.09 REMOVAL FOR PROPERTY TAX DELINQUENCY. The commissioner shall immediately remove any land enrolled in the sustainable forest incentive program for which taxes are determined to be delinquent as provided in chapter 279 and shall notify the claimant of such action. Lands terminated from the sustainable forest incentive program under this section are not entitled to any payments provided in this chapter and are subject to removal penalties prescribed in section 290C.11. The claimant has 60 days from the receipt of notice from the commissioner under this section to pay the delinquent taxes. If the delinquent taxes are paid within this 60-day period, the lands shall be reinstated in the program as if they had not been withdrawn and without the payment of a penalty. History:  1Sp2001 c 5 art 8 s 13; 2003 c 127 art 5 s 39
MN Stat § 290C.101 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.101 — Transfer Of Ownership.

290C.101 TRANSFER OF OWNERSHIP. Subdivision 1. Definitions. (a) For purposes of this section, the following terms have the meanings given. (b) "New owner" means a prospective purchaser or grantee. (c) "Owner" means a grantor or seller. Subd. 2. Notification to commissioner. (a) An owner must notify the commissioner if the owner transfers any or all of the owner's land enrolled in the sustainable forest incentive program to one or more new owners within 60 days of the transfer of title to the property. The notification must include the legal descriptions of the transferred property, the tax parcel numbers, and the name and address of the new owner. If transfer of ownership is a result of the death of the claimant, the provisions of section 290C.12 apply. (b) Upon notification, the commissioner shall inform the new owner of the restrictions of the covenant required by section 290C.04 and the withdrawal procedures under section 290C.10. In order for the new owner to receive payments pursuant to this chapter, the new owner must file an application and register a new forest management plan with the commissioner of natural resources within two years from the date the title of the property was transferred to remain eligible. Subd. 3. Termination of enrollment. The commissioner will terminate enrollment according to the procedure in section 290C.10 for failure of the new owner to register a forest management plan within the time period of subdivision 2, paragraph (b). History:   1Sp2017 c 1 art 10 s 12
MN Stat § 290C.11 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.11 — Penalties For Removal.

290C.11 PENALTIES FOR REMOVAL. (a) If the commissioner determines that land enrolled in the sustainable forest incentive program is in violation of the conditions for enrollment as specified in section 290C.03, or upon notification by the commissioner of natural resources that land enrolled is in violation of the conditions for enrollment, the commissioner shall notify the current owner of the land of the intent to remove the tax parcel of the enrolled land where the violation has occurred from the sustainable forest incentive program. The penalties described under paragraph (c) apply. The current owner has 60 days to appeal this determination under the provisions of section 290C.13. (b) If the commissioner determines the land is to be removed from the sustainable forest incentive program due to the construction or addition of an improvement to the property, the owner of the tax parcel that is in violation is liable for payment to the commissioner in the amount equal to: (1) the payments issued related to the enrolled tax parcel under this chapter for the number of years the land has been bound by the covenant, or one-half the covenant length, whichever is less, plus interest; and (2) 25 percent of the estimated market value of the property as reclassified under section 273.13 due to the structure being on the tax parcel, as determined by the assessor. (c) If the commissioner of natural resources determines that the land is used for purposes other than forestry purposes, the commissioner of natural resources shall notify the commissioner of revenue, who shall notify the current owner of the tax parcel that is in violation that the current owner is liable to the commissioner in an amount equal to: (1) 30 percent of the estimated market value as property reclassified under section 273.13, due to the change in use, as determined by the assessor; and (2) the payments issued related to the enrolled tax parcel under this chapter for the number of years the land has been bound by the covenant, or one-half the covenant length, whichever is less, plus interest. (d) The claimant has 90 days to satisfy the payment for removal of land from the sustainable forest incentive program under this section. If the penalty is not paid within the 90-day period under this paragraph, the commissioner shall certify the amount to the county auditor for collection as a part of the general ad valorem real property taxes on the land in the following taxes payable year. History:  1Sp2001 c 5 art 8 s 15; 2003 c 127 art 5 s 41; 2008 c 154 art 13 s 48; 1Sp2017 c 1 art 10 s 13
MN Stat § 290C.12 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 290C — Sustainable Forest Resource Management Incentive|Section 290C.12 — Death Of Claimant.

290C.12 DEATH OF CLAIMANT. Within one year after the death of the claimant, the claimant's heir, devisee, or estate must either: (1) notify the commissioner of election to terminate enrollment in the sustainable forest incentive program; or (2) make an application under this chapter to continue enrollment of the land in the program. Upon notification under clause (1), the commissioner shall terminate the enrollment and issue a document releasing the land from the covenant as provided in section 290C.04, paragraph (d). Penalties under section 290C.11 shall not apply. If the application under clause (2) is approved, the land is enrolled in the program without a break. If the commissioner does not receive notification within one year after the date of death, enrollment in the program shall be terminated and penalties under section 290C.11 shall not apply. History:  2003 c 127 art 5 s 42; 2018 c 182 art 1 s 79
MN Stat § 291.01 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|Section 291.01 — Tax Imposed.

291.01 TAX IMPOSED. A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter. 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
MN Stat § 291.016 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|Section 291.016 — Minnesota Taxable Estate.

291.016 MINNESOTA TAXABLE ESTATE. Subdivision 1. General. For purposes of the tax under this chapter, the Minnesota taxable estate equals the federal taxable estate as provided under section 2051 of the Internal Revenue Code, without regard to whether the estate is subject to the federal estate tax: (1) increased by the value of any property in which the decedent had a qualifying income interest for life and for which an election was made under section 291.03, subdivision 1d, for Minnesota estate tax purposes, but was not made for federal estate tax purposes; (2) increased by the additions under subdivision 2; and (3) decreased by the subtraction under subdivision 3. Subd. 2. Additions. The following amounts, to the extent deducted in computing or otherwise excluded from the federal taxable estate, must be added in computing the Minnesota taxable estate: (1) the amount of the deduction for state death taxes allowed under section 2058 of the Internal Revenue Code; (2) the amount of the deduction for foreign death taxes allowed under section 2053(d) of the Internal Revenue Code; and (3) the aggregate amount of taxable gifts as defined in section 2503 of the Internal Revenue Code, made by the decedent within three years of the date of death. For purposes of this clause, the amount of the addition equals the value of the gift under section 2512 of the Internal Revenue Code and excludes any value of the gift included in the federal estate. Subd. 3. Subtraction. (a) For estates of decedents dying after December 31, 2016, a subtraction is allowed in computing the Minnesota taxable estate, equal to the sum of: (1) the exclusion amount for the year of death under paragraph (b); and (2) the lesser of: (i) the value of qualified small business property under section 291.03, subdivision 9, and the value of qualified farm property under section 291.03, subdivision 10; or (ii) $5,000,000 minus the exclusion amount for the year of death under paragraph (b). (b) The following exclusion amounts apply for the year of death: (1) $2,100,000 for decedents dying in 2017; (2) $2,400,000 for decedents dying in 2018; (3) $2,700,000 for decedents dying in 2019; and (4) $3,000,000 for decedents dying in 2020 and thereafter. (c) The subtraction under this subdivision must not reduce the Minnesota taxable estate to less than zero. History:  2014 c 150 art 3 s 4; 2014 c 308 art 4 s 18; 1Sp2017 c 1 art 1 s 33; art 13 s 14
MN Stat § 291.031 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|Section 291.031 — Credit.

291.031 CREDIT. (a) The estate of a nonresident decedent that is subject to tax under this chapter on the value of Minnesota situs property held in a pass-through entity is allowed a credit against the tax due under section 291.03 equal to the lesser of: (1) the amount of estate or inheritance tax paid to another state that is attributable to the Minnesota situs property held in the pass-through entity; or (2) the amount of tax due under section 291.03 attributable to the Minnesota situs property held in the pass-through entity. (b) The amount of tax attributable to the Minnesota situs property held in the pass-through entity must be determined by the increase in the estate or inheritance tax that results from including the market value of the property in the estate or treating the value as a taxable inheritance to the recipient of the property. History:  2014 c 150 art 3 s 7; 2014 c 308 art 4 s 19; 2016 c 158 art 1 s 161
MN Stat § 291.075 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|Section 291.075 — Special Use Valuation Of Qualified Property.

291.075 SPECIAL USE VALUATION OF QUALIFIED PROPERTY. If, after the final determination of the tax imposed by this chapter, the property valued pursuant to section 2032A of the Internal Revenue Code is disposed of or fails to qualify and an additional tax is imposed pursuant to section 2032A(c), any increase in federal gross or taxable estate shall be reported to the commissioner within 90 days of the federal adjustment. Upon notification the commissioner may assess an additional tax in accordance with section 291.03, subdivision 1. History:  1979 c 303 art 3 s 10; 1980 c 439 s 13; 1Sp1985 c 14 art 13 s 4; 1Sp2017 c 1 art 17 s 4
MN Stat § 291.12 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|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 of tax due or shall collect from the person entitled to such property, the amount of tax due, together with any accrued interest thereon, before completing the transfer of such property or making delivery thereof and shall pay to the commissioner all taxes and interest so deducted or collected. Subd. 2. Liability. Any representative or trustee having in possession or under control any property to which a person, from whom a tax is known by such representative or trustee to be due under the provisions of this chapter, is entitled, shall be personally liable for the payment of such tax and any interest accrued, to the extent of the value of such property; provided, however, that there shall be no such liability if such property cannot be lawfully used by the representative or trustee for the payment of such taxes or interest. Subd. 3. Effect on duty to transfer or deliver property. No representative or trustee shall be required to transfer or deliver any property in possession or under control unless all taxes and interest due from the person entitled thereto under the provisions of this chapter have either been deducted or collected by the representative or trustee or paid by the transferee to the commissioner. Subd. 4.  [Repealed, 1979 c 303 art 3 s 41] History:  (2295) 1905 c 288 s 4; 1939 c 338 s 4; 1943 c 504 s 6; 1953 c 628 s 1; 1963 c 740 s 6; 1986 c 444
MN Stat § 291.13 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|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 state treasury, and shall belong to and be a part of the general fund of the state. History:  (2296) 1905 c 288 s 5; 1939 c 338 s 5; 1943 c 593 s 1; 1953 c 630 s 1; 1963 c 740 s 7; 1969 c 399 s 49
MN Stat § 291.16 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|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:  (2299) 1905 c 288 s 8; 1986 c 444
MN Stat § 291.21 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|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 7; 1939 c 431 art 6 s 6; 1943 c 504 s 9; 1943 c 593 s 4; 1963 c 740 s 10
MN Stat § 291.215 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|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 the Minnesota gross estate. The value of all property includable in the Minnesota gross estate of a decedent may be independently determined under those sections for Minnesota estate tax purposes except: (1) as otherwise provided in section 291.075; or (2) if the Internal Revenue Service, after receiving the estate's federal estate tax return, either conducts a separate appraisal of an asset reported on the return or proposes a change in the reported valuation of an asset in the estate, in which case the federal final determination of the value controls. Subd. 2.  [Repealed, 1990 c 480 art 1 s 45] Subd. 3.  [Repealed, 1990 c 480 art 1 s 45] History:  1979 c 303 art 3 s 24; 1980 c 439 s 22; 1983 c 222 s 28; 1Sp1985 c 14 art 13 s 11; 1986 c 444; 2008 c 154 art 7 s 1
MN Stat § 291.27 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 291 — Estate Tax|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 of any estate, the attorney general, or the commissioner in the name of the state. Any property which for any cause is omitted from the Minnesota estate tax return so that its value is not taken into consideration in the determination of the estate tax, may be subsequently taxed against the persons receiving the same, or any part thereof, to the same effect as if included in the estate tax return, except that any personal representative of an estate discharged in the meantime shall not be liable for the payment of such tax. When any property has been omitted in the determination of an estate tax, the tax thereon may be determined and recovered in a civil action brought by the attorney general or the commissioner, in the name of the state, in any court of general jurisdiction. History:  (2311) 1905 c 288 s 20; 1913 c 574 s 3; 1939 c 338 s 10; 1939 c 431 art 6 s 6; 1947 c 519 s 1; 1963 c 740 s 15; 1979 c 303 art 3 s 25; 1986 c 444
MN Stat § 293.01 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 293 — Educational Institutions; Exempt Property, Income|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 not devoted to, and reasonably necessary for the accomplishment of, the educational purposes of such institution, if in connection with such conveyance, or in consideration thereof, in whole or in part: (1) Such real property is charged with the payment of; or (2) There is reserved to the grantor or to the grantor's nominees; or (3) The grantee shall be or become under obligation to pay; any sum by way of an annuity or income to such grantor or to the grantor's nominees, whether for life or for a term of years, there shall be levied and collected upon such payments a tax of 50 percent. History:  (2394-91) Ex1937 c 91 s 1; 1986 c 444
MN Stat § 293.02 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 293 — Educational Institutions; Exempt Property, Income|Section 293.02 — Person.

293.02 PERSON. For all purposes of this chapter, the word "person" shall be construed to include individuals, copartnerships, associations, companies, and corporations. History:  (2394-92) Ex1937 c 91 s 2
MN Stat § 293.03 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 293 — Educational Institutions; Exempt Property, Income|Section 293.03 — Place Of Taxation; Lien.

293.03 PLACE OF TAXATION; LIEN. Such annuity or income shall have a taxable status in the assessment district wherein is located the real property conveyed under the terms and conditions set forth in section 293.01, and the tax herein provided shall be a specific lien upon all and singular the amounts as they accrue, which are payable to any person entitled to receive income or annuity thereunder, and upon the right, title, estate, and interest of such person in and to the real property conveyed as aforesaid. History:  (2394-93) Ex1937 c 91 s 3
MN Stat § 293.04 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 293 — Educational Institutions; Exempt Property, Income|Section 293.04 — Annual Report By Taxpayer.

293.04 ANNUAL REPORT BY TAXPAYER. Every person to whom any such annuity or income payments are made or reserved shall, annually, on or before the first day of February, make and file with the commissioner of revenue a report, verified by the person making the same, setting forth the amount of income or annuity received by such person during the preceding calendar year and such other information as the commissioner may require. History:  (2394-94) Ex1937 c 91 s 4; 1973 c 582 s 3
MN Stat § 293.05 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 293 — Educational Institutions; Exempt Property, Income|Section 293.05 — Report By Educational Institution.

293.05 REPORT BY EDUCATIONAL INSTITUTION. It shall be the duty of every such educational institution making any such annuity or income payment on or before the first day of February, of each year, to make and file with the commissioner of revenue a report covering the preceding calendar year, verified by the oath of the officer making the same and setting forth: (1) The name and post office address of each person to whom such annuity or income is paid; (2) A legal description of every parcel of real estate conveyed to such institution in connection with the conveyance of which, or in consideration whereof, the grantee became obligated to pay any such annuity or income; (3) The amount of income or annuity paid on account of each tract of land separately; and (4) Such other information as the commissioner of revenue may require. History:  (2394-95) Ex1937 c 91 s 5; 1973 c 582 s 3
MN Stat § 293.06 (2021)
2021 Minnesota Statutes|Chapters 289A - 295 — Various State Taxes And Programs|Chapter 293 — Educational Institutions; Exempt Property, Income|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 the amount thereof and shall make a certificate of taxes due thereon from such person; and, on or before the first day of May, of each year, file the same with the commissioner of management and budget; and the commissioner of revenue shall have power, in case the report is deemed incorrect, to make findings as to the amount of such taxes due after hearing upon notice to the person interested, and the findings shall have the same effect as the determination of the amount of such taxes upon a report made as hereinbefore provided. History:  (2394-96) Ex1937 c 91 s 6; 1973 c 492 s 14; 1973 c 582 s 3; 1986 c 444; 2003 c 112 art 2 s 37; 2009 c 101 art 2 s 109