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2022 Michigan Compiled Laws
Chapter 205 - Taxation
Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)
An act to provide for the taxation of estates and generation-skipping transfers of property; to prescribe the powers and duties of certain personal representatives and state departments; to provide for the assessment and collection of the tax; and to provide for the administration and enforcement of this act.
History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1993, Act 54, Imd. Eff. June 3, 1993
Popular Name: Inheritance Tax
- 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-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e)
- 188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. - Lien of Tax and Payment Thereof. (205.203...205.203a)
- 188-1899-DISCOUNT-INTEREST-AND-PENALTY. - Discount, Interest and Penalty. (205.204...205.204)
- 188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUST - Collection of Tax by Executors, Administrators and Trustees. (205.205...205.205)
- 188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. - 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-BEQUESTS-IN-LIEU-OF-COMMISSIONS. - Taxes Upon Devises and Bequests in Lieu of Commissions. (205.208...205.208)
- 188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - Liability of Certain Corporations to Tax. (205.209...205.209g)
- 188-1899-JURISDICTION-OF-THE-PROBATE-COURT. - Jurisdiction of the Probate Court. (205.210...205.210)
- 188-1899-APPOINTMENT-OF-APPRAISERS. - Appointment of Appraisers. (205.211...205.211)
- 188-1899-PROCEEDINGS-BY-APPRAISERS. - Proceedings by Appraisers. (205.212...205.212)
- 188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. - Determination by Judge of Probate. (205.213...205.213)
- 188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. - Proceedings for the Collection of Taxes. (205.214...205.214)
- 188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. - (Receipt) Receipts From the County Treasurer. (205.215...205.215)
- 188-1899-FEES-FOR-COUNTY-TREASURER. - Fees for County Treasurer. (205.216...205.216)
- 188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL. - Books and Forms to Be Furnished by the Auditor General. (205.217...205.217)
- 188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. - Reports of Probate Judge and Register of Deeds. (205.218...205.218)
- 188-1899-REPORTS-OF-COUNTY-TREASURER. - 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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