MCL - Index of 188-1899-DEFINITIONS.
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 188-1899-DEFINITIONS. | DEFINITIONS. (205.221...205.256) |
| Section 205.221 | Definitions. |
| Section 205.222 | Report. |
| Section 205.223 | Applicability of sections. |
| Section 205.231 | Short title. |
| Section 205.232 | Tax on transfer of estate of residents and nonresidents. |
| Section 205.233 | Tax on generation-skipping transfer for residents and nonresidents. |
| Section 205.234 | Notification as personal representative; waiver of notice. |
| Section 205.235 | Filing return; waiver; extension of time for filing. |
| Section 205.236 | Transfer taxes; payment; extension; interest and penalties. |
| Section 205.237 | Liability. |
| Section 205.238 | Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions. |
| Section 205.239 | Assessment of additional tax interest or penalty. |
| Section 205.240 | Calculation of penalties and interest; accrual of interest on refunds. |
| Section 205.241 | Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge. |
| Section 205.242 | Apportionment of tax. |
| Section 205.243 | Tax as lien against gross estate; attachment to consideration received for property; waiver. |
| Section 205.244 | Personal representative; distribution without payment of tax or release from lien; personal liability. |
| Section 205.245 | Personal representative; rights and powers. |
| Section 205.246 | Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions. |
| Section 205.247 | Final account. |
| Section 205.248 | Probate court; notice of certain information to department. |
| Section 205.249 | Corporation as personal representative; powers and duties. |
| Section 205.250 | Certificate of nonliability. |
| Section 205.251 | Discharge of liability. |
| Section 205.252 | Disposition of taxes and fees. |
| Section 205.253 | Tax on personal property. |
| Section 205.254 | Administration of tax; rules; forms. |
| Section 205.255 | Application of rules of interpretation and construction; “value or gross value of property” explained. |
| Section 205.256 | Additional definitions. |