Division
EXCEPTIONS AND LIMITATIONS.
- Mich. Comp. Laws § 205.202— Tax on certain transfers of property; exemptions; tax rate on excess; exemption applicable to beneficiary's interest; allowance granted by court order to widow or family of decedent; tax rate in cases other than those specified; exemption on transfer of property or ownership of family-owned business
- Mich. Comp. Laws § 205.202a— Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined
- Mich. Comp. Laws § 205.202c— Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension
- Mich. Comp. Laws § 205.202d— Tax on transfer of qualified farm real property to qualified heir; exemption conditioned on execution of farmland development rights agreement; election to defer taxes due; affidavit; powers and duties of probate judge; sale of real property or ceasing to use real property for agricultural use; notice; amount due state; applicability of subsections (1) to (5) and (7); exemption under MCL 205.202
- Mich. Comp. Laws § 205.202e— Credit for certain inheritances or transfers