Michigan Compiled Laws
Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607)
Section 205.606 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Maximum Interest and Penalties if Decedent Domiciled in This State.

Sec. 6.
When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 4% of the amount of the taxes per annum.
History: 1956, Act 173, Eff. Aug. 11, 1956

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Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 205 - Taxation

Act 173 of 1956 - Domicile of Decedents for Death Tax Purposes (205.601 - 205.607)

Section 205.601 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Definitions.

Section 205.602 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Notice of Election, Rejection.

Section 205.603 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement With Other Taxing Officials.

Section 205.604 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Arbitration Board, Procedure, Determination.

Section 205.605 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Written Agreement After Arbitration Commenced.

Section 205.606 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Maximum Interest and Penalties if Decedent Domiciled in This State.

Section 205.607 - Domicile of Decedents for Death Tax Purposes, Settlement of Disputes; Application of Act.