Sec. 6. When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 4% of the amount of the taxes per annum.
Mich. Comp. Laws § 205.606
Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state
1956, Act 173, Eff
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.