Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Section 205.201 - Inheritance Tax; Taxable Transfers; Residents; Nonresidents; Transfer in Contemplation of Death; Presumption; Power of Appointment; Personal Property Exemption; Conditions; Exception; Exemption of Property Passing to Trustee of Trus... - Sec. 1. (1) A tax is imposed upon the transfer...
Section 205.201a - Death Taxes of Estates of Non-Resident Decedents; Executor or Administrator; Duties; Filing and Form of Proof; Notice to Domiciliary State; Final Account; Applicability; Construction. - Sec. 1a. (1) The terms "death tax" and "death taxes",...
188-1899-EXCEPTIONS-AND-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e)
Section 205.202 - Tax on Certain Transfers of Property; Exemptions; Tax Rate on Excess; Exemption Applicable to Beneficiary's Interest; Allowance Granted by Court Order to Widow or Family of Decedent; Tax Rate in Cases Other Than Those Specified; Exe... - Sec. 2. (1) Where the persons entitled to a beneficial...
Section 205.202a - Additional Estate Tax; Purpose and Construction of Section; Tax on Generation-Skipping Transfers; “Federal Estate Tax” Defined. - Sec. 2a. (1) If the total of inheritance taxes levied...
Section 205.202b - Repealed. 1971, Act 55, Imd. Eff. July 6, 1971. - Compiler's Notes: The repealed section pertained to additional inheritance taxes.Popular...
Section 205.202c - Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension. - Sec. 2c. An amount received by a surviving spouse as...
Section 205.202d - Tax on Transfer of Qualified Farm Real Property to Qualified Heir; Exemption Conditioned on Execution of Farmland Development Rights Agreement; Election to Defer Taxes Due; Affidavit; Powers and Duties of Probate Judge; Sale of Rea... - Sec. 2d. (1) The transfer of qualified farm real property...
Section 205.202e - Credit for Certain Inheritances or Transfers. - Sec. 2e. For a decedent dying after December 31, 1991,...
188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. - Lien of Tax and Payment Thereof. (205.203...205.203a)
Section 205.203 - Tax and Interest on Tax as Lien on Property Transferred; Liability; Payment; Notice; Deferral Where Decedent Professional Artist; Proceeding to Enforce Lien; Parties; Information; Evidence of Determination and Nonpayment of Tax; Ser... - Sec. 3. (1) The tax and the interest on the...
Section 205.203a - Application of Statute of Limitations. - Sec. 3a. No statute of limitations shall apply to any...
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...
188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUST - Collection of Tax by Executors, Administrators and Trustees. (205.205...205.205)
Section 205.205 - Sale of Property of Estate to Pay Tax; Collection From Devisee; Legacy Not Delivered Until Tax Paid; Money Legacy. - Sec. 5. Every executor, administrator, trustee or other person shall...
188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. - Refund of Tax Erroneously Paid. (205.206...205.206)
Section 205.206 - Tax Refund. - Sec. 6. If any debt shall be allowed against the...
188-1899-DEFERRED-PAYMENT. - Deferred Payment. (205.207...205.207)
Section 205.207 - Election to Make Deferred Payments; Bond. - Sec. 7. Any person or corporation beneficially interested in the...
188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. - Taxes Upon Devises and Bequests in Lieu of Commissions. (205.208...205.208)
Section 205.208 - Bequest to Executors or Trustees Subject to Tax. - Sec. 8. If a testator bequeath or devise his property...
188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - Liability of Certain Corporations to Tax. (205.209...205.209g)
Section 205.209 - Delivering or Surrendering Possession or Custody of Assets of Resident Decedent; Notice; Further Duty Not Imposed. - Sec. 9. A safe and collateral deposit company, trust company,...
Section 205.209a - Delivering or Surrendering Possession or Custody of Property of Nonresident Decedent; Waiver, Receipt, or Probate Court Order; Notice; Duties of Institution or Person. - Sec. 9a. A safe and collateral deposit company, trust company,...
Section 205.209b - Repealed. 1982, Act 378, Eff. Mar. 30, 1983. - Compiler's Notes: The repealed section pertained to safe deposit boxes.Popular...
Section 205.209c - Wrongful Delivery or Surrender of Possession or Custody of Assets; Liability for Tax, Interest, and Penalty; Payment Enforceable in Civil Action by Attorney General; Taxation of Costs. - Sec. 9c. Any safe and collateral deposit company, trust company,...
Section 205.209d - Repealed. 1962, Act 168, Eff. Mar. 28, 1963. - Compiler's Notes: The repealed section pertained to inheritance tax, prohibited...
Section 205.209e - Payment, Delivery, or Surrender of Custody of Assets of Resident Decedent to Other Than Executors or Administrators; Notice. - Sec. 9e. Except as otherwise provided in this act, a...
Section 205.209f - Service of Notice Upon Department of Treasury; Conditions. - Sec. 9f. Any safe and collateral deposit company, trust company,...
Section 205.209g - Order to Examine Safe Deposit Box of Decedent for Will or Burial Plot Deed; Delivery of Will or Deed; Receipt; Removal of Other Items; Statement of Persons in Attendance; Fee. - Sec. 9g. Notwithstanding section 9c, wherever it appears to the...
188-1899-JURISDICTION-OF-THE-PROBATE-COURT. - Jurisdiction of the Probate Court. (205.210...205.210)
Section 205.210 - Inheritance Tax; Jurisdiction of Probate Court; Determination and Payment of Tax Required Prior to Closing Estate. - Sec. 10. The probate court of every county of this...
188-1899-APPOINTMENT-OF-APPRAISERS. - Appointment of Appraisers. (205.211...205.211)
Section 205.211 - Appraiser; Appointment; Appraisement of Vested and Contingent Estates; Insurance Commissioner; Duties; Money Legacy. - Sec. 11. The judge of probate, upon the application of...
188-1899-PROCEEDINGS-BY-APPRAISERS. - Proceedings by Appraisers. (205.212...205.212)
Section 205.212 - Proceedings by Appraisers, Compensation, Fees. - Sec. 12. Every such appraiser shall forthwith give notice by...
188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. - Determination by Judge of Probate. (205.213...205.213)
Section 205.213 - Filing Report of Appraiser; Determining Clear Market Value and Amount of Tax; Petition. - Sec. 13. (1) The report of the appraiser shall be...
188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. - Proceedings for the Collection of Taxes. (205.214...205.214)
Section 205.214 - Collection of Unpaid Taxes; Estate Closed Without Payment. - Sec. 14. If the state treasurer or the treasurer of...
188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. - (Receipt) Receipts From the County Treasurer. (205.215...205.215)
Section 205.215 - Receipts; Certified Copy; Recording. - Sec. 15. Any person shall, upon written request to the...
188-1899-FEES-FOR-COUNTY-TREASURER. - Fees for County Treasurer. (205.216...205.216)
Section 205.216 - Additional Fee; Credit to General Fund. - Sec. 16. The treasurer for the state of Michigan shall...
188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL. - Books and Forms to Be Furnished by the Auditor General. (205.217...205.217)
Section 205.217 - Record Books Furnished by State Treasurer; Contents; Entries; Form. - Sec. 17. The state treasurer shall furnish to each judge...
188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. - Reports of Probate Judge and Register of Deeds. (205.218...205.218)
Section 205.218 - Order of Determination, Duties of Probate Judge; Report of Register of Deeds; Property of Nonresident, Waiver, Fee; Petition, Contents; Hearing, Notice; Redetermination. - Sec. 18. Each judge of probate shall, within 3 days...
188-1899-REPORTS-OF-COUNTY-TREASURER. - Reports of County Treasurer. (205.219...205.219)
Section 205.219 - Interest Rate in Addition to Delinquent Fees. - Sec. 19. If the fee collected on the inheritance tax...
188-1899-APPLICATION-OF-TAXES. - Application of Taxes. (205.220...205.220)
Section 205.220 - Disposition of Taxes Levied and Collected. - Sec. 20. The taxes levied and collected under this act...
188-1899-DEFINITIONS. - Definitions. (205.221...205.256)
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...