There is a newer version of the Michigan Compiled Laws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-EXCEPTIONS-AND-LIMITATI EXCEPTIONS AND LIMITATIONS. (205.202...205.202e)
- Section 205.202 Tax 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.
- Section 205.202a Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined.
- Section 205.202b Repealed. 1971, Act 55, Imd. Eff. July 6, 1971.
- Section 205.202c Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.
- Section 205.202d Tax 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.
- Section 205.202e Credit for certain inheritances or transfers.
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