Minn. Stat. § 292.20Download PDFCurrent through 2024, c. 127Section 292.20 - [Repealed]Minn. Stat. § 292.20Repealed, 2014 c 150 art 3 s 8Repealed by 2014 Minn. Laws, ch. 150,s 3-8, eff. 3/22/2014.Added by 2013 Minn. Laws, ch. 143,s 7-15, eff. 5/24/2013, for taxable gifts made after June 30, 2013.