MCL - 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
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Am. 1993, Act 54, Imd. Eff. June 3, 1993
Popular Name: Inheritance Tax
| Document | Type | Description |
|---|---|---|
| Section 205.201 | Section | Inheritance 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 205.201a | Section | Death 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. | Division | EXCEPTIONS AND LIMITATIONS. (205.202...205.202e) |
| 188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. | Division | LIEN OF TAX AND PAYMENT THEREOF. (205.203...205.203a) |
| 188-1899-DISCOUNT-INTEREST-AND-PENALTY. | Division | DISCOUNT, INTEREST AND PENALTY. (205.204...205.204) |
| 188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUSTEES. | Division | COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES. (205.205...205.205) |
| 188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. | Division | REFUND OF TAX ERRONEOUSLY PAID. (205.206...205.206) |
| 188-1899-DEFERRED-PAYMENT. | Division | DEFERRED PAYMENT. (205.207...205.207) |
| 188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. | Division | TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. (205.208...205.208) |
| 188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. | Division | LIABILITY OF CERTAIN CORPORATIONS TO TAX. (205.209...205.209g) |
| 188-1899-JURISDICTION-OF-THE-PROBATE-COURT. | Division | JURISDICTION OF THE PROBATE COURT. (205.210...205.210) |
| 188-1899-APPOINTMENT-OF-APPRAISERS. | Division | APPOINTMENT OF APPRAISERS. (205.211...205.211) |
| 188-1899-PROCEEDINGS-BY-APPRAISERS. | Division | PROCEEDINGS BY APPRAISERS. (205.212...205.212) |
| 188-1899-DETERMINATION-BY-JUDGE-OF-PROBATE. | Division | DETERMINATION BY JUDGE OF PROBATE. (205.213...205.213) |
| 188-1899-PROCEEDINGS-FOR-THE-COLLECTION-OF-TAXES. | Division | PROCEEDINGS 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. | Division | FEES FOR COUNTY TREASURER. (205.216...205.216) |
| 188-1899-BOOKS-AND-FORMS-TO-BE-FURNISHED-BY-THE-AUDITOR-GENERAL. | Division | BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL. (205.217...205.217) |
| 188-1899-REPORTS-OF-PROBATE-JUDGE-AND-REGISTER-OF-DEEDS. | Division | REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. (205.218...205.218) |
| 188-1899-REPORTS-OF-COUNTY-TREASURER. | Division | REPORTS OF COUNTY TREASURER. (205.219...205.219) |
| 188-1899-APPLICATION-OF-TAXES. | Division | APPLICATION OF TAXES. (205.220...205.220) |
| 188-1899-DEFINITIONS. | Division | DEFINITIONS. (205.221...205.256) |