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Michigan Compiled Laws Complete Through PA 249 of 2016
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Senate: Adjourned until Wednesday, August 3, 2016 10:00:00 AM

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Act 188 of 1899
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MICHIGAN ESTATE TAX ACT

Act 188 of 1899

An act to provide for the taxation of estates and generation-skipping transfers of property; to prescribe the powers and duties of certain personal representatives and state departments; to provide for the assessment and collection of the tax; and to provide for the administration and enforcement of this act.


History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1993, Act 54, Imd. Eff. June 3, 1993
Popular Name: Inheritance Tax


© 2015 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.201SectionInheritance 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 205.201aSectionDeath 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.DivisionEXCEPTIONS AND LIMITATIONS. (205.202...205.202e)
188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF.DivisionLIEN OF TAX AND PAYMENT THEREOF. (205.203...205.203a)
188-1899-DISCOUNT-INTEREST-AND-PENALTY.DivisionDISCOUNT, INTEREST AND PENALTY. (205.204...205.204)
188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUSTEES.DivisionCOLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES. (205.205...205.205)
188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID.DivisionREFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206)
188-1899-DEFERRED-PAYMENT.DivisionDEFERRED PAYMENT. (205.207...205.207)
188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS.DivisionTAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. (205.208...205.208)
188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX.DivisionLIABILITY OF CERTAIN CORPORATIONS TO TAX. (205.209...205.209g)
188-1899-JURISDICTION-OF-THE-PROBATE-COURT.DivisionJURISDICTION OF THE PROBATE COURT. (205.210...205.210)
188-1899-APPOINTMENT-OF-APPRAISERS.DivisionAPPOINTMENT OF APPRAISERS. (205.211...205.211)
188-1899-PROCEEDINGS-BY-APPRAISERS.DivisionPROCEEDINGS BY APPRAISERS. (205.212...205.212)
188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE.DivisionDETERMINATION BY JUDGE OF PROBATE. (205.213...205.213)
188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES.DivisionPROCEEDINGS FOR THE COLLECTION OF TAXES. (205.214...205.214)
188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER.Division(RECEIPT) RECEIPTS FROM THE COUNTY TREASURER. (205.215...205.215)
188-1899-FEES-FOR-COUNTY-TREASURER.DivisionFEES FOR COUNTY TREASURER. (205.216...205.216)
188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL.DivisionBOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL. (205.217...205.217)
188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS.DivisionREPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. (205.218...205.218)
188-1899-REPORTS-OF-COUNTY-TREASURER.DivisionREPORTS OF COUNTY TREASURER. (205.219...205.219)
188-1899-APPLICATION-OF-TAXES.DivisionAPPLICATION OF TAXES. (205.220...205.220)
188-1899-DEFINITIONS.DivisionDEFINITIONS. (205.221...205.256)
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