Michigan Statutes

Act 188 of 1899 - MICHIGAN ESTATE TAX ACT (205.201 - 205.256)

188-1899-APPLICATION-OF-TAXES. - APPLICATION OF TAXES. (205.220...205.220)
- Section 205.220 - Disposition of taxes levied and collected.
188-1899-APPOINTMENT-OF-APPRAISERS. - APPOINTMENT OF APPRAISERS. (205.211...205.211)
- Section 205.211 - Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy.
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)
- Section 205.217 - Record books furnished by state treasurer; contents; entries; form.
188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUSTEES. - COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES. (205.205...205.205)
- Section 205.205 - Sale of property of estate to pay tax; collection from devisee; legacy not delivered until tax paid; money legacy.
188-1899-DEFERRED-PAYMENT. - DEFERRED PAYMENT. (205.207...205.207)
- Section 205.207 - Election to make deferred payments; bond.
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.
188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. - DETERMINATION BY JUDGE OF PROBATE. (205.213...205.213)
- Section 205.213 - Filing report of appraiser; determining clear market value and amount of tax; petition.
188-1899-DISCOUNT-INTEREST-AND-PENALTY. - DISCOUNT, INTEREST AND PENALTY. (205.204...205.204)
- Section 205.204 - Accrual 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; filin
188-1899-EXCEPTIONS-AND-LIMITATIONS. - 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 deced
- 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; affidavi
- Section 205.202e - Credit for certain inheritances or transfers.
188-1899-FEES-FOR-COUNTY-TREASURER. - FEES FOR COUNTY TREASURER. (205.216...205.216)
- Section 205.216 - Additional fee; credit to general fund.
188-1899-JURISDICTION-OF-THE-PROBATE-COURT. - JURISDICTION OF THE PROBATE COURT. (205.210...205.210)
- Section 205.210 - Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate.
188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - LIABILITY OF CERTAIN CORPORATIONS TO TAX. (205.209...205.209g)
- Section 205.209 - Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed.
- Section 205.209a - Delivering or surrendering possession or custody of property of nonresident decedent; waiver, receipt, or probate court order; notice; duties of institution or person.
- Section 205.209b - Repealed. 1982, Act 378, Eff. Mar. 30, 1983.
- Section 205.209c - Wrongful 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 cos
- Section 205.209d - Repealed. 1962, Act 168, Eff. Mar. 28, 1963.
- Section 205.209e - Payment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice.
- Section 205.209f - Service of notice upon department of treasury; conditions.
- Section 205.209g - Order 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.
188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. - LIEN OF TAX AND PAYMENT THEREOF. (205.203...205.203a)
- Section 205.203 - Tax and interest on tax as lien on property transferred; liability; payment; notice; deferral where decedent professional artist; proceeding to enforce lien; parties; information; ev
- Section 205.203a - Application of statute of limitations.
188-1899-PROCEEDINGS-BY-APPRAISERS. - PROCEEDINGS BY APPRAISERS. (205.212...205.212)
- Section 205.212 - Proceedings by appraisers, compensation, fees.
188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. - PROCEEDINGS FOR THE COLLECTION OF TAXES. (205.214...205.214)
- Section 205.214 - Collection of unpaid taxes; estate closed without payment.
188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. - (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER. (205.215...205.215)
- Section 205.215 - Receipts; certified copy; recording.
188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. - REFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206)
- Section 205.206 - Tax refund.
188-1899-REPORTS-OF-COUNTY-TREASURER. - REPORTS OF COUNTY TREASURER. (205.219...205.219)
- Section 205.219 - Interest rate in addition to delinquent fees.
188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. - REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. (205.218...205.218)
- Section 205.218 - Order of determination, duties of probate judge; report of register of deeds; property of nonresident, waiver, fee; petition, contents; hearing, notice; redetermination.
188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. - TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. (205.208...205.208)
- Section 205.208 - Bequest to executors or trustees subject to tax.
Section 205.201 - Inheritance tax; taxable transfers; residents; nonresidents; transfer in contemplation of death; presumption; power of appointment; personal property exemption; conditions; exception
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; constructio