Minn. Stat. » CHAPTER 290. INCOME AND FRANCHISE TAXES
Minnesota Statutes

Minn. Stat. § 290.22 (2026)

Estates And Trusts, Imposition Of Tax

✓ current as of May 2026
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The taxes imposed by this chapter upon individuals shall apply to the income of estates or of any kind of property held in trust, including:

(1) income accumulated in trust for the benefit of unborn or unascertained person or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust;

(2) income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which is to be held or distributed as the court may direct;

(3) income received by estates of deceased persons during the period of administration or settlement of the estate; and

(4) income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.

Notes of Decisions
Cited in 1 case, 1964–1964 · leading case: Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964).
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Skelly Oil Co. v. Comm'r of Taxation, 131 N.W.2d 632 (Minn. 1964). · cites it 2× “ains therefrom, where-ever held and whether in trust or otherwise, shall be assigned to this state if the recipient thereof is domiciled within this state; provided that income or gains from such property held in trust shall be assigned to this state if the recipient of such…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.