Minnesota Statutes Various State Taxes and Programs (Ch. 289A-295) § 291.075. Special use valuation of qualified property

If, after the final determination of the tax imposed by this chapter, the property valued pursuant tosection 2032A of the Internal Revenue Code 1is disposed of or fails to qualify and an additional tax is imposed pursuant tosection 2032A(c), any increase in federal gross or taxable estate shall be reported to the commissioner within 90 days of the federal adjustment. Upon notification the commissioner may assess an additional tax in accordance withsection 291.03, subdivision 1.