MICHIGAN ESTATE TAX ACT
MCL ch. 205, subtit. Act 188 of 1899
in effectContents
division205.202.D10. EXCEPTIONS AND LIMITATIONS.division205.203.D10. LIEN OF TAX AND PAYMENT THEREOF.division205.204.D10. DISCOUNT, INTEREST AND PENALTY.division205.205.D10. COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND TRUSTEES.division205.206.D10. REFUND OF TAX ERRONEOUSLY PAID.division205.207.D10. DEFERRED PAYMENT.division205.208.D10. TAXES UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS.division205.209.D10. LIABILITY OF CERTAIN CORPORATIONS TO TAX.division205.210.D10. JURISDICTION OF THE PROBATE COURT.division205.211.D10. APPOINTMENT OF APPRAISERS.division205.212.D10. PROCEEDINGS BY APPRAISERS.division205.213.D10. DETERMINATION BY JUDGE OF PROBATE.division205.214.D10. PROCEEDINGS FOR THE COLLECTION OF TAXES.division205.215.D10. (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER.division205.216.D10. FEES FOR COUNTY TREASURER.division205.217.D10. BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL.division205.218.D10. REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS.division205.219.D10. REPORTS OF COUNTY TREASURER.division205.220.D10. APPLICATION OF TAXES.division205.221.D10. DEFINITIONS.section205.201. 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.section205.201a. 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.
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/documents/mcl/Chapter%20205.xmlFetched: 10/20/2026