Minnesota § 290.22 - ESTATES AND TRUSTS, IMPOSITION OF TAX
Full text of Minnesota Minnesota Statutes § 290.22 — ESTATES AND TRUSTS, IMPOSITION OF TAX, with citation guidance and answers to common questions.
§ 290.22. ESTATES AND TRUSTS, IMPOSITION OF TAX
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.
History:
(2394-28) 1933 c 405 s 28; 1939 c 446 s 9; 1981 c 178 s 67
Official Publication of the State of Minnesota
Revisor of Statutes
Source: official Minnesota text · Last verified 2026-08-27
Frequently Asked Questions About Minnesota § 290.22
What does Minnesota Statutes § 290.22 cover?
Section 290.22 ("ESTATES AND TRUSTS, IMPOSITION OF TAX") is part of the Minnesota Statutes, the codified statutory law of Minnesota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Minnesota § 290.22?
A common citation format is "Minnesota Statutes § 290.22" (Minnesota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 290.22 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Minnesota.