MICHIGAN ESTATE TAX ACT (EXCERPT)
Act 188 of 1899

205.202e Credit for certain inheritances or transfers.

Sec. 2e.

For a decedent dying after December 31, 1991, for inheritances or transfers not subject to the additional tax imposed under section 2a, there is allowed a credit for 10% of the tax imposed under this act.


History: Add. 1992, Act 65, Imd. Eff. May 28, 1992
Compiler's Notes: For applicability of section, see MCL 205.223(a).
Popular Name: Inheritance Tax