MCL - 188-1899-EXCEPTIONS-AND-LIMITATIONS.
Act 188 of 1899
| Document | Type | Description |
|---|---|---|
| Section 205.202 | Section | 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 | Section | Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined. |
| Section 205.202b | Section | Repealed. 1971, Act 55, Imd. Eff. July 6, 1971. |
| Section 205.202c | Section | Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension. |
| Section 205.202d | Section | 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 | Section | Credit for certain inheritances or transfers. |