Sec. 51.
If a receipt for the payment of taxes or a certificate of nonliability for taxes has not been issued or recorded as provided for in this act, the property constituting the estate of the decedent in this state is considered discharged of all liability for taxes under this act 20 years from the date of the decedent's death.
History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Compiler's Notes: Former MCL 205.251, deriving from Act 298 of 1909 which pertained to collection of inheritance taxes, was repealed by Act 256 of 1964, Eff. Aug. 28, 1964.Popular Name: Inheritance Tax
Structure Michigan Compiled Laws
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 205.223 - 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 205.239 - Assessment of Additional Tax Interest or Penalty.
Section 205.240 - Calculation of Penalties and Interest; Accrual of Interest on Refunds.
Section 205.242 - Apportionment of Tax.
Section 205.245 - Personal Representative; Rights and Powers.
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.