§ 525.524
Minnesota Statutes
Source: 2025 Minnesota Statutes. For the official text, see
revisor.mn.gov.
Citing Cases (2)
Minnesota Supreme Court
Matter of Estate of Shapiro · 1986 1 citation
+ 1 more citation in this opinion.
Minnesota Court of Appeals
Matter of Estate of Shapiro · 1985 1 citation
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 directs.