There is a newer version of the Michigan Compiled Laws
2014 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 188 of 1899 MICHIGAN ESTATE TAX ACT (205.201 - 205.256)
- Section 205.201 Inheritance 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.
- Section 205.201a Death taxes of estates of non-resident decedents; executor or administrator; duties; filing and form of proof; notice to domiciliary state; final account; applicability; construction.
- 188-1899-EXCEPTIONS-AND-LIMITATI EXCEPTIONS AND LIMITATIONS. (205.202...205.202e)
- 188-1899-LIEN-OF-TAX-AND-PAYMENT LIEN OF TAX AND PAYMENT THEREOF. (205.203...205.203a)
- 188-1899-DISCOUNT-INTEREST-AND-P DISCOUNT, INTEREST AND PENALTY. (205.204...205.204)
- 188-1899-COLLECTION-OF-TAX-BY-EX COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES. (205.205...205.205)
- 188-1899-REFUND-OF-TAX-ERRONEOUS REFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206)
- 188-1899-DEFERRED-PAYMENT. DEFERRED PAYMENT. (205.207...205.207)
- 188-1899-TAXES-UPON-DEVISES-AND- TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. (205.208...205.208)
- 188-1899-LIABILITY-OF-CERTAIN-CO LIABILITY OF CERTAIN CORPORATIONS TO TAX. (205.209...205.209g)
- 188-1899-JURISDICTION-OF-THE-PRO JURISDICTION OF THE PROBATE COURT. (205.210...205.210)
- 188-1899-APPOINTMENT-OF-APPRAISE APPOINTMENT OF APPRAISERS. (205.211...205.211)
- 188-1899-PROCEEDINGS-BY-APPRAISE PROCEEDINGS BY APPRAISERS. (205.212...205.212)
- 188-1899-DETERMINATION-BY-JUDGE- DETERMINATION BY JUDGE OF PROBATE. (205.213...205.213)
- 188-1899-PROCEEDINGS-FOR-THE-COL PROCEEDINGS FOR THE COLLECTION OF TAXES. (205.214...205.214)
- 188-1899-RECEIPT-RECEIPTS-FROM-T (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER. (205.215...205.215)
- 188-1899-FEES-FOR-COUNTY-TREASUR FEES FOR COUNTY TREASURER. (205.216...205.216)
- 188-1899-BOOKS-AND-FORMS-TO-BE-F BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL. (205.217...205.217)
- 188-1899-REPORTS-OF-PROBATE-JUDG REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. (205.218...205.218)
- 188-1899-REPORTS-OF-COUNTY-TREAS REPORTS OF COUNTY TREASURER. (205.219...205.219)
- 188-1899-APPLICATION-OF-TAXES. APPLICATION OF TAXES. (205.220...205.220)
- 188-1899-DEFINITIONS. DEFINITIONS. (205.221...205.256)
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