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Minnesota Statutes is a compilation of the general and permanent laws of the state. Read more... Statutes for prior years are also available.
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Online versions of Minnesota statutes are available at www.revisor.mn.gov/statutes. To authenticate a PDF of the statutes, click on the "authenticate" link located on the upper right side of a section or chapter web page, and follow the prompts. Previous Editions of Minnesota Statutes
relating to taxation; individual income and corporate franchise; providing for certain conformity to federal tax provisions;
Subdivision 1. Made to estate or trust. A conveyance or grant of an interest in real or personal property made to the estate of a decedent, to the estate of a ward or conservatee, to the ward's or conservatee's guardian or conservator, or to a trust, including a trust in the form of a pension or profit-sharing plan, that names the estate, the guardian, the conservator, or the trust as the ...
Please be aware that all Minnesota Statutes before 1997 have been mechanically scanned with Optical Character Recognition (OCR) software that, while providing very good results, did not always recognize all of the words in all of the documents.
The role of the Office of the Revisor of Statutes is to advise the legislature concerning the legal effect of bills or proposed bills, to gather information about the practical operation and effect of statutes of this and other states, to report to the legislature any statutory changes recommended or discussed or statutory deficiencies noted in ...
The Office of the Revisor of Statutes compiles, edits, and prints Laws of Minnesota, Minnesota Statutes, and Minnesota Rules. Laws of Minnesota contains the laws and resolutions passed each legislative session. Minnesota Statutes contains the codified general and permanent laws.