Minn. Stat. § 524.3-706
Within six months after appointment, or nine months after the death of the decedent, whichever is later, a personal representative, who is not a special administrator or a successor to another representative who has previously discharged this duty, shall prepare and file or mail an inventory of property owned by the decedent at the time of death, listing it with reasonable detail, and indicating as to each listed item, its fair market value as of the date of the decedent's death, and the type and amount of any encumbrance that may exist with reference to any item.
The personal representative shall mail or deliver a copy of the inventory to the surviving spouse, if there be one, to all residuary distributees, and to interested persons or creditors who request a copy thereof. The personal representative need not personally receive a copy as a surviving spouse or as a residuary distributee.
Minn. Stat. § 524.3-706
1974 c 442 art 3 s 524.3-706; 1975 c 347 s 53; 1979 c 303 art 3 s 32; 1982 c 529 s 1; 1986 c 444