{"data":{"id":"us-mn/minn.-stat.-291.01","jurisdiction":"us-mn","citation":"Minn. Stat. § 291.01","heading":"TAX IMPOSED.","body":"A tax is hereby imposed upon the transfer of estates of decedents as prescribed by this chapter.","path":["VARIOUS STATE TAXES AND PROGRAMS","CHAPTER 291. ESTATE TAX"],"source_url":"https://www.revisor.mn.gov/statutes/cite/291.01","current_through":"2025 Minnesota Statutes","vintage":"","retrieved_at":"2026-09-02T22:10:40Z","sha256":"2b11791333a7dfa04c669571f6e51f85f45af9b458ef25ca0d5429d2450c1ac5","source_id":"us-mn","stale":false,"prev":"us-mn/minn.-stat.-291.005","next":"us-mn/minn.-stat.-291.015"},"notice":"GroundRules: Original legal text. Not legal advice."}