MCL - Section 205.202c
Act 188 of 1899
205.202c Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.
Sec. 2c.
An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act.
History: Add. 1978, Act 357, Imd. Eff. July 20, 1978
Compiler's Notes: For applicability of section, see MCL 205.223(a).
Popular Name: Inheritance Tax