There is a newer version of the Michigan Compiled Laws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)
188-1899-DEFINITIONS. DEFINITIONS. (205.221...205.256)
- Section 205.221 Definitions.
- Section 205.222 Report.
- 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 205.237 Liability.
- Section 205.238 Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions.
- Section 205.239 Assessment of additional tax interest or penalty.
- Section 205.240 Calculation of penalties and interest; accrual of interest on refunds.
- Section 205.241 Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge.
- Section 205.242 Apportionment of tax.
- Section 205.243 Tax as lien against gross estate; attachment to consideration received for property; waiver.
- Section 205.244 Personal representative; distribution without payment of tax or release from lien; personal liability.
- Section 205.245 Personal representative; rights and powers.
- Section 205.246 Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions.
- 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.
- Section 205.254 Administration of tax; rules; forms.
- Section 205.255 Application of rules of interpretation and construction; “value or gross value of property” explained.
- Section 205.256 Additional definitions.
Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.