Minnesota Statutes

Minn. Stat. § 290.28 (2026)

[Repealed]

✓ current as of May 2026

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[Repealed, 1981 c 178 s 119]

Notes of Decisions

Cited in 1 case, 1978–1978 · leading case: Hillstrom v. Comm'r of Revenue, 270 N.W.2d 265 (Minn. 1978).

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Hillstrom v. Comm'r of Revenue, 270 N.W.2d 265 (Minn. 1978). “the recipient thereof is domiciled within this state; income or gains from intangible personal property wherever held, whether in trust or otherwise shall be assigned to this state if the recipient of such income or gains is domiciled within this state, or if the grantor of any…”

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