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Section 205.221 - Definitions. - Sec. 21. As used in this act: (a) "Estate" or...
Section 205.222 - Report. - Sec. 22. Not later than January 1, 1996, the state...
Section 205.223 - Applicability of Sections. - Sec. 23. Notwithstanding any other provisions of this act, the...
Section 205.231 - Short Title. - Sec. 31. This act shall be known and may be...
Section 205.232 - Tax on Transfer of Estate of Residents and Nonresidents. - Sec. 32. (1) A tax is imposed upon the transfer...
Section 205.233 - Tax on Generation-Skipping Transfer for Residents and Nonresidents. - Sec. 33. (1) A tax is imposed upon every generation-skipping...
Section 205.234 - Notification as Personal Representative; Waiver of Notice. - Sec. 34. The personal representative, within 2 months after the...
Section 205.235 - Filing Return; Waiver; Extension of Time for Filing. - Sec. 35. The personal representative of every estate required by...
Section 205.236 - Transfer Taxes; Payment; Extension; Interest and Penalties. - Sec. 36. The transfer taxes imposed by this act are...
Section 205.237 - Liability. - Sec. 37. The person liable for payment of the federal...
Section 205.238 - Amended Return; Filing; Claim for Refund; Final Determination of Federal Transfer Tax; Refund Prohibited Under Certain Conditions. - Sec. 38. (1) If the federal authorities increase or decrease...
Section 205.239 - Assessment of Additional Tax Interest or Penalty. - Sec. 39. If upon examination of any return the department...
Section 205.240 - Calculation of Penalties and Interest; Accrual of Interest on Refunds. - Sec. 40. (1) Penalties and interest provided for under sections...
Section 205.241 - Issuance of Receipts; Determination of Tax and Discharge From Personal Liability; Operation of Discharge. - Sec. 41. Upon payment of the tax under this act,...
Section 205.242 - Apportionment of Tax. - Sec. 42. The tax due under this act shall be...
Section 205.243 - Tax as Lien Against Gross Estate; Attachment to Consideration Received for Property; Waiver. - Sec. 43. The tax imposed under section 32 is a...
Section 205.244 - Personal Representative; Distribution Without Payment of Tax or Release From Lien; Personal Liability. - Sec. 44. If a personal representative makes a distribution either...
Section 205.245 - Personal Representative; Rights and Powers. - Sec. 45. Every personal representative has the same right and...
Section 205.246 - Probate Court; Jurisdiction; Appeal of Department Decision; Action to Recover Taxes, Penalties, and Interest; Other Actions. - Sec. 46. (1) The probate court has exclusive jurisdiction of...
Section 205.247 - Final Account. - Sec. 47. A final account of a personal representative of...
Section 205.248 - Probate Court; Notice of Certain Information to Department. - Sec. 48. Upon the request of the department each probate...
Section 205.249 - Corporation as Personal Representative; Powers and Duties. - Sec. 49. If the personal representative of the estate of...
Section 205.250 - Certificate of Nonliability. - Sec. 50. If it appears to the department that an...
Section 205.251 - Discharge of Liability. - Sec. 51. If a receipt for the payment of taxes...
Section 205.252 - Disposition of Taxes and Fees. - Sec. 52. All taxes and fees levied and collected under...
Section 205.253 - Tax on Personal Property. - Sec. 53. A tax shall not be imposed in respect...
Section 205.254 - Administration of Tax; Rules; Forms. - Sec. 54. (1) The taxes imposed by this act shall...
Section 205.255 - Application of Rules of Interpretation and Construction; “Value or Gross Value of Property” Explained. - Sec. 55. (1) If not otherwise provided for in this...
Section 205.256 - Additional Definitions. - Sec. 56. As used in this act: (a) "Decedent" means...