Definitions. (205.221...205.256)

  1. Law
  2. Michigan Compiled Laws
  3. Taxation
  4. 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)
  5. Definitions. (205.221...205.256)

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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.