State Codes and Statutes

Statutes > Michigan > Chapter-205 > Act-188-of-1899 > 188-1899-definitions

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.

State Codes and Statutes

Statutes > Michigan > Chapter-205 > Act-188-of-1899 > 188-1899-definitions

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.

State Codes and Statutes

State Codes and Statutes

Statutes > Michigan > Chapter-205 > Act-188-of-1899 > 188-1899-definitions

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.