Sec. 54.
(1) The taxes imposed by this act shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws. If there is a conflict between the provisions of this act and Act No. 122 of the Public Acts of 1941, the provisions of this act apply.
(2) The department may promulgate rules under this act pursuant to the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws, necessary for the administration and enforcement of this act.
(3) The department may prescribe and make available forms considered necessary under this act.
History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 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.