Michigan · Statutes
Act Act-188-of-1899
60 sections
60 sections
- Mich. Comp. Laws § 205.201Inheritance tax; taxable transfers; residents; nonresidents; transfer in contemplation of death; presumption; power of appointment; personal property exemption; conditions; exception; exemption of property passing to trustee of trust agreement or deed under terms of contract of insurance; unincorporated foundation; winding up; exemption of foreign benevolent, charitable, religious, or educational entities; reciprocity; effective date of exemption; refund; exemption of transfer to surviving spouse; conditions; definitions.
- Mich. Comp. Laws § 205.201aDeath taxes of estates of non-resident decedents; executor or administrator; duties; filing and form of proof; notice to domiciliary state; final account; applicability; construction.
- Mich. Comp. Laws § 205.202Tax on certain transfers of property; exemptions; tax rate on excess; exemption applicable to beneficiary's interest; allowance granted by court order to widow or family of decedent; tax rate in cases other than those specified; exemption on transfer of property or ownership of family-owned business.
- Mich. Comp. Laws § 205.202aAdditional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined.
- Mich. Comp. Laws § 205.202cAmount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.
- Mich. Comp. Laws § 205.202dTax on transfer of qualified farm real property to qualified heir; exemption conditioned on execution of farmland development rights agreement; election to defer taxes due; affidavit; powers and duties of probate judge; sale of real property or ceasing to use real property for agricultural use; notice; amount due state; applicability of subsections (1) to (5) and (7); exemption under MCL 205.202.
- Mich. Comp. Laws § 205.202eCredit for certain inheritances or transfers.
- Mich. Comp. Laws § 205.203Tax and interest on tax as lien on property transferred; liability; payment; notice; deferral where decedent professional artist; proceeding to enforce lien; parties; information; evidence of determination and nonpayment of tax; service of process on infant or mentally incompetent person; guardian ad litem; decree; redemption; affidavit; order to sell property; adjournment, publication, and report of sale; deeds; fees.
- Mich. Comp. Laws § 205.203aApplication of statute of limitations.
- Mich. Comp. Laws § 205.204Accrual of tax; when tax due and payable; failure or refusal to file return, report, or remittance; partial or interim payment; extension; penalty; interest; waiver of penalty; filing; waiver of filing.
- Mich. Comp. Laws § 205.205Sale of property of estate to pay tax; collection from devisee; legacy not delivered until tax paid; money legacy.
- Mich. Comp. Laws § 205.206Tax refund.
- Mich. Comp. Laws § 205.207Election to make deferred payments; bond.
- Mich. Comp. Laws § 205.208Bequest to executors or trustees subject to tax.
- Mich. Comp. Laws § 205.209Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed.
- Mich. Comp. Laws § 205.209aDelivering or surrendering possession or custody of property of nonresident decedent; waiver, receipt, or probate court order; notice; duties of institution or person.
- Mich. Comp. Laws § 205.209cWrongful delivery or surrender of possession or custody of assets; liability for tax, interest, and penalty; payment enforceable in civil action by attorney general; taxation of costs.
- Mich. Comp. Laws § 205.209ePayment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice.
- Mich. Comp. Laws § 205.209fService of notice upon department of treasury; conditions.
- Mich. Comp. Laws § 205.209gOrder to examine safe deposit box of decedent for will or burial plot deed; delivery of will or deed; receipt; removal of other items; statement of persons in attendance; fee.
- Mich. Comp. Laws § 205.210Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate.
- Mich. Comp. Laws § 205.211Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy.
- Mich. Comp. Laws § 205.212Proceedings by appraisers, compensation, fees.
- Mich. Comp. Laws § 205.213Filing report of appraiser; determining clear market value and amount of tax; petition.
- Mich. Comp. Laws § 205.214Collection of unpaid taxes; estate closed without payment.
- Mich. Comp. Laws § 205.215Receipts; certified copy; recording.
- Mich. Comp. Laws § 205.216Additional fee; credit to general fund.
- Mich. Comp. Laws § 205.217Record books furnished by state treasurer; contents; entries; form.
- Mich. Comp. Laws § 205.218Order of determination, duties of probate judge; report of register of deeds; property of nonresident, waiver, fee; petition, contents; hearing, notice; redetermination.
- Mich. Comp. Laws § 205.219Interest rate in addition to delinquent fees.
- Mich. Comp. Laws § 205.220Disposition of taxes levied and collected.
- Mich. Comp. Laws § 205.221Definitions.
- Mich. Comp. Laws § 205.222Report.
- Mich. Comp. Laws § 205.223Applicability of sections.
- Mich. Comp. Laws § 205.231Short title.
- Mich. Comp. Laws § 205.232Tax on transfer of estate of residents and nonresidents.
- Mich. Comp. Laws § 205.233Tax on generation-skipping transfer for residents and nonresidents.
- Mich. Comp. Laws § 205.234Notification as personal representative; waiver of notice.
- Mich. Comp. Laws § 205.235Filing return; waiver; extension of time for filing.
- Mich. Comp. Laws § 205.236Transfer taxes; payment; extension; interest and penalties.
- Mich. Comp. Laws § 205.237Liability.
- Mich. Comp. Laws § 205.238Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions.
- Mich. Comp. Laws § 205.239Assessment of additional tax interest or penalty.
- Mich. Comp. Laws § 205.240Calculation of penalties and interest; accrual of interest on refunds.
- Mich. Comp. Laws § 205.241Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge.
- Mich. Comp. Laws § 205.242Apportionment of tax.
- Mich. Comp. Laws § 205.243Tax as lien against gross estate; attachment to consideration received for property; waiver.
- Mich. Comp. Laws § 205.244Personal representative; distribution without payment of tax or release from lien; personal liability.
- Mich. Comp. Laws § 205.245Personal representative; rights and powers.
- Mich. Comp. Laws § 205.246Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions.
- Mich. Comp. Laws § 205.247Final account.
- Mich. Comp. Laws § 205.248Probate court; notice of certain information to department.
- Mich. Comp. Laws § 205.249Corporation as personal representative; powers and duties.
- Mich. Comp. Laws § 205.250Certificate of nonliability.
- Mich. Comp. Laws § 205.251Discharge of liability.
- Mich. Comp. Laws § 205.252Disposition of taxes and fees.
- Mich. Comp. Laws § 205.253Tax on personal property.
- Mich. Comp. Laws § 205.254Administration of tax; rules; forms.
- Mich. Comp. Laws § 205.255Application of rules of interpretation and construction; “value or gross value of property” explained.
- Mich. Comp. Laws § 205.256Additional definitions.