Minnesota Statutes

Minn. Stat. § 525.524 (2026)

[Repealed]

✓ current as of May 2026

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MS 1974 [Repealed, 1975 c 347 s 144]

Notes of Decisions

Cited in 2 cases, 1985–1986 · leading case: Matter of Est. of Shapiro, 380 N.W.2d 796 (Minn. 1986).

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Matter of Est. of Shapiro, 380 N.W.2d 796 (Minn. 1986). · cites it 4× “Minn.Stat. § 525.524 (1974), however, provides that any direction as to apportionment in a will is limited in its operation to property passing under the will.”

Matter of Est. of Shapiro, 362 N.W.2d 390 (Minn. Ct. App. 1985). · cites it 2× “However, Minn.Stat. § 525.524 provides: Any direction as to apportionment or nonapportionment of the tax, whether contained in a will or nontestamentary instrument, shall be limited in its operation to the property passing thereunder unless such will or instrument otherwise…”

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