Section 1. Rule changes. Requires the commissioner to make necessary changes to Minnesota Rules pursuant to the repeal of the estate tax in section 3. Effective the day following final enactment.

Section 2. Revisor Instruction. Requires the Revisor to make changes to cross references to the estate tax in Minnesota Statutes pursuant to the repeal in section 3. Effective the day following final enactment.

Section 3. Repealer. Repeals the estate tax and corresponding provisions pertaining to filing returns, payments of tax, definitions, and other administrative items. Effective retroactively for estates of decedents dying after December 31, 2018.