MCL - Index of Act 188 of 1899
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| Act 188 of 1899 | MICHIGAN ESTATE TAX ACT (205.201 - 205.256) |
| 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) |
| 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 decedent; tax rate in cases other than those specified; exemption on transfer of property or ownership of family-owned business. |
| 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| Section 205.202b | Repealed. 1971, Act 55, Imd.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; affidavit; powers and duties of probate judge; sale of real property or ceasing to use real property for agricultural use; notice; amount due state; applicability of subsections (1) to (5) and (7); exemption under MCL 205.202. |
| Section 205.202e | Credit for certain inheritances or transfers. |
| 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; evidence of determination and nonpayment of tax; service of process on infant or mentally incompetent person; guardian ad litem; decree; redemption; affidavit; order to sell property; adjournment, publication, and report of sale; deeds; fees. |
| Section 205.203a | Application of statute of limitations. |
| 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; filing; waiver of filing. |
| 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-REFUND-OF-TAX-ERRONEOUSLY-PAID. | REFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206) |
| Section 205.206 | Tax refund. |
| 188-1899-DEFERRED-PAYMENT. | DEFERRED PAYMENT. (205.207...205.207) |
| Section 205.207 | Election to make deferred payments; bond. |
| 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. |
| 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 costs. |
| 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-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-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-PROCEEDINGS-BY-APPRAISERS. | PROCEEDINGS BY APPRAISERS. (205.212...205.212) |
| Section 205.212 | Proceedings by appraisers, compensation, fees. |
| 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-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-FEES-FOR-COUNTY-TREASURER. | FEES FOR COUNTY TREASURER. (205.216...205.216) |
| Section 205.216 | Additional fee; credit to general fund. |
| 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-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-REPORTS-OF-COUNTY-TREASURER. | REPORTS OF COUNTY TREASURER. (205.219...205.219) |
| Section 205.219 | Interest rate in addition to delinquent fees. |
| 188-1899-APPLICATION-OF-TAXES. | APPLICATION OF TAXES. (205.220...205.220) |
| Section 205.220 | Disposition of taxes levied and collected. |
| 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. |