Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 290C.12. Death of claimant

(1) notify the commissioner of election to terminate enrollment in the sustainable forest incentive program; or

(2) make an application under this chapter to continue enrollment of the land in the program.

Upon notification under clause (1), the commissioner shall terminate the enrollment and issue a document releasing the land from the covenant as provided insection 290C.04, paragraph (d). Penalties undersection 290C.11shall not apply. If the application under clause (2) is approved, the land is enrolled in the program without a break. If the commissioner does not receive notification within one year after the date of death, enrollment in the program shall be terminated and penalties undersection 290C.11shall not apply.