Michigan Compiled Laws
188-1899-DEFINITIONS. - Definitions. (205.221...205.256)
Section 205.223 - Applicability of Sections.

Sec. 23.
Notwithstanding any other provisions of this act, the following apply:
(a) Sections 1 through 22 apply only to the estate of a resident or nonresident decedent dying before October 1, 1993 or to a generation-skipping transfer that occurs after December 31, 1992 but before October 1, 1993.
(b) Sections 31 to 56 apply only to the estate of a resident or nonresident decedent dying after September 30, 1993 or to a generation-skipping transfer that occurs after September 30, 1993.
History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

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

188-1899-DEFINITIONS. - Definitions. (205.221...205.256)

Section 205.221 - Definitions.

Section 205.222 - Report.

Section 205.223 - Applicability of Sections.

Section 205.231 - Short Title.

Section 205.232 - Tax on Transfer of Estate of Residents and Nonresidents.

Section 205.233 - Tax on Generation-Skipping Transfer for Residents and Nonresidents.

Section 205.234 - Notification as Personal Representative; Waiver of Notice.

Section 205.235 - Filing Return; Waiver; Extension of Time for Filing.

Section 205.236 - Transfer Taxes; Payment; Extension; Interest and Penalties.

Section 205.237 - Liability.

Section 205.238 - Amended Return; Filing; Claim for Refund; Final Determination of Federal Transfer Tax; Refund Prohibited Under Certain Conditions.

Section 205.239 - Assessment of Additional Tax Interest or Penalty.

Section 205.240 - Calculation of Penalties and Interest; Accrual of Interest on Refunds.

Section 205.241 - Issuance of Receipts; Determination of Tax and Discharge From Personal Liability; Operation of Discharge.

Section 205.242 - Apportionment of Tax.

Section 205.243 - Tax as Lien Against Gross Estate; Attachment to Consideration Received for Property; Waiver.

Section 205.244 - Personal Representative; Distribution Without Payment of Tax or Release From Lien; Personal Liability.

Section 205.245 - Personal Representative; Rights and Powers.

Section 205.246 - Probate Court; Jurisdiction; Appeal of Department Decision; Action to Recover Taxes, Penalties, and Interest; Other Actions.

Section 205.247 - Final Account.

Section 205.248 - Probate Court; Notice of Certain Information to Department.

Section 205.249 - Corporation as Personal Representative; Powers and Duties.

Section 205.250 - Certificate of Nonliability.

Section 205.251 - Discharge of Liability.

Section 205.252 - Disposition of Taxes and Fees.

Section 205.253 - Tax on Personal Property.

Section 205.254 - Administration of Tax; Rules; Forms.

Section 205.255 - Application of Rules of Interpretation and Construction; “Value or Gross Value of Property” Explained.

Section 205.256 - Additional Definitions.