Michigan Compiled Laws
188-1899-DEFINITIONS. - Definitions. (205.221...205.256)
Section 205.252 - Disposition of Taxes and Fees.

Sec. 52.
All taxes and fees levied and collected under this act shall be paid into the state treasury to the credit of the general fund.
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.