MCL - Index of 188-1899-EXCEPTIONS-AND-LIMITATIONS.

NOTE: Dates reflect any modification to item, not necessarily a change in law.
Title Subject
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Section 205.202b Repealed. 1971, Act 55, Imd.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.