Michigan Compiled Laws
Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)
188-1899-DISCOUNT-INTEREST-AND-PENALTY. - Discount, Interest and Penalty. (205.204...205.204)

Section 205.204 - Accrual of Tax; When Tax Due and Payable; Failure or Refusal to File Return, Report, or Remittance; Partial or Interim Payment; Extension; Penalty; Interest; Waiver of Penalty; Filing; Waiver of Filing. - Sec. 4. (1) The tax imposed by this act accrues...