Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.
MCL 205.202c
in effect205.202c. 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.
Add. 1978, Act 357, Imd. Eff. July 20, 1978
[Compiler] For applicability of section, see MCL 205.223(a).
[PopularName] Inheritance Tax
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-205-202cFetched: 10/20/2026
