MICHIGAN ESTATE TAX ACT
- Section 205.201 - 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 - 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
- Division - EXCEPTIONS AND LIMITATIONS (§§ 205.202 — 205.202e)
- Division - LIEN OF TAX AND PAYMENT THEREOF (§§ 205.203 — 205.203a)
- Division - DISCOUNT, INTEREST AND PENALTY (§ 205.204)
- Division - COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES (§ 205.205)
- Division - REFUND OF TAX ERRONEOUSLY PAID (§ 205.206)
- Division - DEFERRED PAYMENT (§ 205.207)
- Division - TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS (§ 205.208)
- Division - LIABILITY OF CERTAIN CORPORATIONS TO TAX (§§ 205.209 — 205.209g)
- Division - JURISDICTION OF THE PROBATE COURT (§ 205.210)
- Division - APPOINTMENT OF APPRAISERS (§ 205.211)
- Division - PROCEEDINGS BY APPRAISERS (§ 205.212)
- Division - DETERMINATION BY JUDGE OF PROBATE (§ 205.213)
- Division - PROCEEDINGS FOR THE COLLECTION OF TAXES (§ 205.214)
- Division - (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER (§ 205.215)
- Division - FEES FOR COUNTY TREASURER (§ 205.216)
- Division - BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL (§ 205.217)
- Division - REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS (§ 205.218)
- Division - REPORTS OF COUNTY TREASURER (§ 205.219)
- Division - APPLICATION OF TAXES (§ 205.220)
- Division - DEFINITIONS (§§ 205.221 — 205.256)