Sec. 3923.
(1) If the probate court finds that it is inequitable to apportion taxes, credits, interest, and penalties in the manner provided in sections 3920 to 3922 because of special circumstances, the court may direct apportionment in the manner it finds equitable.
(2) If the probate court finds that the assessment of penalties and interest assessed in relation to a tax is due to delay caused by the negligence of the fiduciary, the court may charge the fiduciary with the amount of the assessed penalties and interest.
(3) In an action or proceeding to recover from a person interested in the estate the amount of a tax apportioned to the person in accordance with this act, the court's determination in respect to the apportionment is prima facie correct.
History: 1998, Act 386, Eff. Apr. 1, 2000 ;-- Am. 2004, Act 314, Eff. Sept. 1, 2004 Popular Name: EPIC
Structure Michigan Compiled Laws
Chapter 700 - Estates and Protected Individuals Code
Act 386 of 1998 - Estates and Protected Individuals Code (700.1101 - 700.8206)
Article III - Probate of Wills and Administration (700.3101...700.3988)
386-1998-III-9 - Part 9 Special Provisions Relating to Distribution (700.3901...700.3924)
Section 700.3901 - Successors' Rights in Absence of Administration.
Section 700.3902 - Distribution; Order in Which Assets Appropriated; Abatement.
Section 700.3903 - Indebtedness; Set-Off.
Section 700.3904 - Interest on General Pecuniary Devise.
Section 700.3905 - Penalty Clause for Contest.
Section 700.3906 - Distribution in Kind; Valuation; Method.
Section 700.3907 - Pecuniary Bequests and Trust Interests.
Section 700.3908 - Proposed Distribution.
Section 700.3909 - Distribution in Kind; Evidence.
Section 700.3910 - Distribution; Right or Title of Distributee.
Section 700.3911 - Improper Distribution; Liability of Distributee.
Section 700.3912 - Purchasers From Distributees Protected.
Section 700.3913 - Partition for Purpose of Distribution.
Section 700.3914 - Agreements Among Successors to Decedent Binding on Personal Representative.
Section 700.3915 - Distribution to Trustee.
Section 700.3916 - Disposition of Unclaimed Assets.
Section 700.3917 - Duties of County Treasurer.
Section 700.3918 - Distribution to Person Under Disability.
Section 700.3919 - Final Distribution to Domiciliary Representative.
Section 700.3920 - Apportionment of Death Taxes.
Section 700.3921 - Tax on Separate Interests; Governing Instrument Provisions.