Division
DEFINITIONS.
- Mich. Comp. Laws § 205.221— Definitions
- Mich. Comp. Laws § 205.222— Report
- Mich. Comp. Laws § 205.223— Applicability of sections
- Mich. Comp. Laws § 205.231— Short title
- Mich. Comp. Laws § 205.232— Tax on transfer of estate of residents and nonresidents
- Mich. Comp. Laws § 205.233— Tax on generation-skipping transfer for residents and nonresidents
- Mich. Comp. Laws § 205.234— Notification as personal representative; waiver of notice
- Mich. Comp. Laws § 205.235— Filing return; waiver; extension of time for filing
- Mich. Comp. Laws § 205.236— Transfer taxes; payment; extension; interest and penalties
- Mich. Comp. Laws § 205.237— Liability
- Mich. Comp. Laws § 205.238— Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions
- Mich. Comp. Laws § 205.239— Assessment of additional tax interest or penalty
- Mich. Comp. Laws § 205.240— Calculation of penalties and interest; accrual of interest on refunds
- Mich. Comp. Laws § 205.241— Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge
- Mich. Comp. Laws § 205.242— Apportionment of tax
- Mich. Comp. Laws § 205.243— Tax as lien against gross estate; attachment to consideration received for property; waiver
- Mich. Comp. Laws § 205.244— Personal representative; distribution without payment of tax or release from lien; personal liability
- Mich. Comp. Laws § 205.245— Personal representative; rights and powers
- Mich. Comp. Laws § 205.246— Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions
- Mich. Comp. Laws § 205.247— Final account
- Mich. Comp. Laws § 205.248— Probate court; notice of certain information to department
- Mich. Comp. Laws § 205.249— Corporation as personal representative; powers and duties
- Mich. Comp. Laws § 205.250— Certificate of nonliability
- Mich. Comp. Laws § 205.251— Discharge of liability
- Mich. Comp. Laws § 205.252— Disposition of taxes and fees
- Mich. Comp. Laws § 205.253— Tax on personal property
- Mich. Comp. Laws § 205.254— Administration of tax; rules; forms
- Mich. Comp. Laws § 205.255— Application of rules of interpretation and construction; “value or gross value of property” explained
- Mich. Comp. Laws § 205.256— Additional definitions