Michigan Compiled Laws
188-1899-EXCEPTIONS-AND-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e)
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 a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act.
History: Add. 1978, Act 357, Imd. Eff. July 20, 1978 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)

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...

Section 205.202a - Additional Estate Tax; Purpose and Construction of Section; Tax on Generation-Skipping Transfers; “Federal Estate Tax” Defined.

Section 205.202b - Repealed. 1971, Act 55, Imd. Eff. July 6, 1971.

Section 205.202c - Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension.

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...

Section 205.202e - Credit for Certain Inheritances or Transfers.