MCL - 188-1899-DEFINITIONS.
Act 188 of 1899
| Document | Type | Description |
|---|---|---|
| Section 205.221 | Section | Definitions. |
| Section 205.222 | Section | Report. |
| Section 205.223 | Section | Applicability of sections. |
| Section 205.231 | Section | Short title. |
| Section 205.232 | Section | Tax on transfer of estate of residents and nonresidents. |
| Section 205.233 | Section | Tax on generation-skipping transfer for residents and nonresidents. |
| Section 205.234 | Section | Notification as personal representative; waiver of notice. |
| Section 205.235 | Section | Filing return; waiver; extension of time for filing. |
| Section 205.236 | Section | Transfer taxes; payment; extension; interest and penalties. |
| Section 205.237 | Section | Liability. |
| Section 205.238 | Section | Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions. |
| Section 205.239 | Section | Assessment of additional tax interest or penalty. |
| Section 205.240 | Section | Calculation of penalties and interest; accrual of interest on refunds. |
| Section 205.241 | Section | Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge. |
| Section 205.242 | Section | Apportionment of tax. |
| Section 205.243 | Section | Tax as lien against gross estate; attachment to consideration received for property; waiver. |
| Section 205.244 | Section | Personal representative; distribution without payment of tax or release from lien; personal liability. |
| Section 205.245 | Section | Personal representative; rights and powers. |
| Section 205.246 | Section | Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions. |
| Section 205.247 | Section | Final account. |
| Section 205.248 | Section | Probate court; notice of certain information to department. |
| Section 205.249 | Section | Corporation as personal representative; powers and duties. |
| Section 205.250 | Section | Certificate of nonliability. |
| Section 205.251 | Section | Discharge of liability. |
| Section 205.252 | Section | Disposition of taxes and fees. |
| Section 205.253 | Section | Tax on personal property. |
| Section 205.254 | Section | Administration of tax; rules; forms. |
| Section 205.255 | Section | Application of rules of interpretation and construction; “value or gross value of property” explained. |
| Section 205.256 | Section | Additional definitions. |