reglab/housing_qa huggingface dataset:
MI Comp L § 205.209e (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - Liability of Certain Corporations to Tax. (205.209...205.209g)|Section 205.209e - Payment, Delivery, or Surrender of Custody of Assets of Resident Decedent to Other Than Executors or Administrators; Notice.

205.209e Payment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice. Sec. 9e.  Except as otherwise provided in this act, a safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having in possession or custody, securities, deposits, or any other assets subject to tax under this act at the death of a decedent who was a resident of this state, which become payable other than to the decedent's executors or administrators upon the death or by reason of the death of the resident decedent, shall not make payment, delivery, or surrender custody thereof unless notice as prescribed by the department of treasury, of the time and place of the intended payment, delivery, or surrender is served upon the department of treasury at least 15 days prior thereto. The notice and 15-day period may be waived by the department of treasury. History: Add. 1963, Act 100, Eff. Sept. 6, 1963 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.209f (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - Liability of Certain Corporations to Tax. (205.209...205.209g)|Section 205.209f - Service of Notice Upon Department of Treasury; Conditions.

205.209f Service of notice upon department of treasury; conditions. Sec. 9f.  Any safe and collateral deposit company, trust company, corporation, bank, institution, or person required under section 9 or 9a to serve notice upon the department of treasury shall serve such notice on the department of treasury under conditions prescribed by the department of treasury. History: Add. 1963, Act 100, Eff. Sept. 6, 1963 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.209g (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-LIABILITY-OF-CERTAIN-CORPORATIONS-TO-TAX. - Liability of Certain Corporations to Tax. (205.209...205.209g)|Section 205.209g - Order to Examine Safe Deposit Box of Decedent for Will or Burial Plot Deed; Delivery of Will or Deed; Receipt; Removal of Other Items; Statement of Persons in Attendance; Fee.

205.209g Order to examine safe deposit box of decedent for will or burial plot deed; delivery of will or deed; receipt; removal of other items; statement of persons in attendance; fee. Sec. 9g.  Notwithstanding section 9c, wherever it appears to the probate judge of any county in this state by petition of an interested party that a safe and collateral deposit company, trust company, corporation, bank, or other institution has leased to a decedent alone a safe deposit box in the county in which the probate court has jurisdiction and that the safe deposit box may contain a will of the decedent or a deed to a burial plot in which the decedent is to be interred, the probate judge may make an order directing the safe and collateral deposit company, trust company, corporation, bank, or other institution to permit a person named in the order to examine the safe deposit box in the presence of an officer or other authorized employee of the safe deposit and collateral company, trust company, corporation, bank, or other institution and if a paper purporting to be a will of the decedent or a deed to a burial plot is found in the box, to deliver the will or deed to the probate register or his or her deputy. The probate register or his or her deputy shall furnish a receipt therefor to the safe and collateral deposit company, trust company, corporation, bank, or other institution. Items contained in the safe deposit box other than the will or deed shall not be removed from the safe deposit box. At the time of the opening of the safe deposit box all persons in attendance shall execute a written statement certifying as to whether or not any will or deed to a burial plot was found and that no other items were removed, which statement shall be delivered forthwith to the probate register or his or her deputy. Before the judge of probate shall enter the order there shall be paid to the probate register a fee of $10.00, which shall be credited to the general fund of the county. If the decedent's estate is administered in any probate court in this state, the party making payment of such fee may file a claim in the estate for such amount, which shall be charged as costs of administration. History: Add. 1972, Act 114, Imd. Eff. Apr. 11, 1972 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.210 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-JURISDICTION-OF-THE-PROBATE-COURT. - Jurisdiction of the Probate Court. (205.210...205.210)|Section 205.210 - Inheritance Tax; Jurisdiction of Probate Court; Determination and Payment of Tax Required Prior to Closing Estate.

205.210 Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate. Sec. 10.  The probate court of every county of this state having jurisdiction to grant letters testamentary or of administration upon the estate of a decedent whose property is chargeable with any tax under this act, or to appoint a trustee of such estate or any part thereof, or to give ancillary letters thereon, shall have jurisdiction to hear and determine all questions arising under the provisions of this act and to do any act in relation thereto authorized by law to be done by a judge of probate in other matters or proceedings coming within his jurisdiction, and if 2 or more probate courts shall be entitled to exercise any such jurisdiction, the judge of probate first acquiring jurisdiction hereunder shall retain the same, to the exclusion of every other judge of probate. Every petition for ancillary letters testamentary or ancillary letters of administration shall set forth a true and correct statement of all the decedent's property in this state and the value thereof.  In no case shall the judge of probate or judges of probate issue an order of final distribution or an order discharging a fiduciary unless there shall have been issued an order of determination of inheritance tax and there is filed a receipt showing the payment in full of the tax as determined. History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14533 ;-- CL 1929, 3682 ;-- Am. 1941, Act 293, Eff. Jan. 10, 1942 ;-- CL 1948, 205.210 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.211 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-APPOINTMENT-OF-APPRAISERS. - Appointment of Appraisers. (205.211...205.211)|Section 205.211 - Appraiser; Appointment; Appraisement of Vested and Contingent Estates; Insurance Commissioner; Duties; Money Legacy.

205.211 Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy. Sec. 11.  The judge of probate, upon the application of any interested party, including the state treasurer and county treasurers, or upon his or her own motion, shall, as often as and whenever occasion may require, appoint a competent person as appraiser to fix the clear market value at the time of the transfer of property which shall be subject to the payment of any tax imposed by this act. A description of the property and the names and residences of the persons to whom it passes shall be given by the judge of probate to the appraiser. If the property, upon the transfer of which the tax is imposed, is an estate, income or interest for a term of years or for life, or determinable upon any future or contingent estate, or is a remainder or reversion or other expectancy, real or personal, the entire property or fund by which the estate, income or interest is supported, or of which it is a part, shall be appraised immediately after the transfer, or as soon thereafter as may be practicable, at the clear market value as of that date. If the estate, income or interest is of such a nature that its clear market value cannot be ascertained at that time, it shall be appraised in like manner at the time when the value first became ascertainable. The value of every future or contingent or limited estate, income, interest or annuity, dependent upon any life or lives in being, shall be determined by the rule, method or standard of mortality and value employed by the commissioner of the office of insurance and financial services in ascertaining the value of policies of life insurance companies, except that the rate of interest for computing the present value of all future and contingent interests or estates shall be 5% per annum. The commissioner of the office of insurance and financial services shall, upon request of the state treasurer, prepare the tables of values, expectancies and other matters as may be necessary for use in computing, under the provisions of this act, the value of life estates, annuities, reversions and remainders, which shall be printed and furnished by the auditor general to the several judges of probate upon request. The clear market value of the transfer of a money legacy, presently taxable, shall for the purposes of this act be taken to be the face value of the money at the date of death of decedent. History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1907, Act 155, Imd. Eff. June 17, 1907 ;-- CL 1915, 14534 ;-- CL 1929, 3683 ;-- CL 1948, 205.211 ;-- Am. 2002, Act 347, Imd. Eff. May 23, 2002 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.212 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-PROCEEDINGS-BY-APPRAISERS. - Proceedings by Appraisers. (205.212...205.212)|Section 205.212 - Proceedings by Appraisers, Compensation, Fees.

205.212 Proceedings by appraisers, compensation, fees. Sec. 12.  Every such appraiser shall forthwith give notice by mail to all such persons as he is notified by the judge of probate are interested in the property to be appraised, and to the county treasurer, of the time and place when he will appraise the property. He shall at such time and place appraise the same at its clear market value as herein prescribed, and for that purpose said appraiser is authorized to issue subpoenas to compel the attendance of witnesses before him, and to take the evidence of such witnesses under oath concerning such property and the value thereof, and he shall make report thereof and of such value in writing to said judge of probate, together with the depositions of the witnesses examined and such other facts in relation thereto and to the said matter as the said judge of probate may order and require. Every appraiser shall be reimbursed for his actual and necessary traveling and other expenses and shall be entitled to 3 dollars per day for every day actually and necessarily employed in such appraisement. The fees of the necessary witnesses shall be the same as those now paid to witnesses subpoenaed to attend a court of record. A statement in detail of such compensation and disbursements as are authorized by this section shall be approved by the judge of probate and paid by the county treasurer from the general or contingent fund of the county. History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14535 ;-- CL 1929, 3684 ;-- CL 1948, 205.212 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.215 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-RECEIPT-RECEIPTS-FROM-THE-COUNTY-TREASURER. - (Receipt) Receipts From the County Treasurer. (205.215...205.215)|Section 205.215 - Receipts; Certified Copy; Recording.

205.215 Receipts; certified copy; recording. Sec. 15.  Any person shall, upon written request to the department of treasury, be entitled to a certified copy of the receipt issued by the state of Michigan under section 3 of this act for the payment of any tax under this act, which receipt shall designate upon what real property, if any, such tax shall have been paid, by whom paid, and whether in full of such tax. Such receipts may be recorded in the office of the register of deeds of the county in which such property is situated, in a book to be kept by him or her for that purpose, which shall be labeled "Transfer Tax." History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14538 ;-- CL 1929, 3687 ;-- CL 1948, 205.215 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.216 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-FEES-FOR-COUNTY-TREASURER. - Fees for County Treasurer. (205.216...205.216)|Section 205.216 - Additional Fee; Credit to General Fund.

205.216 Additional fee; credit to general fund. Sec. 16.  The treasurer for the state of Michigan shall collect on all taxes paid under this act an additional 1/2 of 1%, which fee shall be paid to the county having jurisdiction of the decedent's estate. This fee is an administration fee for the costs incurred by the probate court in administering this act. This fee shall be credited to the general fund of the county. History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1911, Act 265, Eff. Aug. 1, 1911 ;-- CL 1915, 14539 ;-- CL 1929, 3688 ;-- CL 1948, 205.216 ;-- Am. 1965, Act 160, Imd. Eff. July 15, 1965 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.219 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-REPORTS-OF-COUNTY-TREASURER. - Reports of County Treasurer. (205.219...205.219)|Section 205.219 - Interest Rate in Addition to Delinquent Fees.

205.219 Interest rate in addition to delinquent fees. Sec. 19.  If the fee collected on the inheritance tax under section 16 for a county is not paid to the county treasurer, the state treasurer shall pay interest at the rate of 8% per annum in addition to the amount of delinquent fees then in arrears. History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1907, Act 155, Imd. Eff. June 17, 1907 ;-- Am. 1909, Act 44, Imd. Eff. Apr. 21, 1909 ;-- CL 1915, 14542 ;-- Am. 1917, Act 336, Imd. Eff. May 10, 1917 ;-- CL 1929, 3691 ;-- CL 1948, 205.219 ;-- Am. 1975, Act 6, Imd. Eff. Mar. 25, 1975 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.220 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-APPLICATION-OF-TAXES. - Application of Taxes. (205.220...205.220)|Section 205.220 - Disposition of Taxes Levied and Collected.

205.220 Disposition of taxes levied and collected. Sec. 20.  The taxes levied and collected under this act shall be paid into the state treasury to the credit of the general fund, to be disbursed only by appropriation of the legislature. History: 1899, Act 188, Eff. Sept. 23, 1899 ;-- CL 1915, 14543 ;-- CL 1929, 3692 ;-- CL 1948, 205.220 ;-- Am. 1975, Act 6, Imd. Eff. Mar. 25, 1975 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.222 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.222 - Report.

205.222 Report. Sec. 22.  Not later than January 1, 1996, the state treasurer shall submit a report to the committees of the house and senate having jurisdiction over matters of taxation that contains the following:  (a) The cost of the exemptions and reductions provided for in sections 2(6) and 2d(7).  (b) A summary and review of policy and procedures concerning the taxation of the exercise of or failure to exercise limited powers of appointment. History: Add. 1992, Act 65, Imd. Eff. May 28, 1992 Compiler's Notes: Former section 22 was not compiled.For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
MI Comp L § 205.223 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.223 - Applicability of Sections.

205.223 Applicability of sections. Sec. 23.  Notwithstanding any other provisions of this act, the following apply:  (a) Sections 1 through 22 apply only to the estate of a resident or nonresident decedent dying before October 1, 1993 or to a generation-skipping transfer that occurs after December 31, 1992 but before October 1, 1993.  (b) Sections 31 to 56 apply only to the estate of a resident or nonresident decedent dying after September 30, 1993 or to a generation-skipping transfer that occurs after September 30, 1993. History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax
MI Comp L § 205.231 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.231 - Short Title.

205.231 Short title. Sec. 31.  This act shall be known and may be cited as the "Michigan estate tax act". History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax
MI Comp L § 205.232 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.232 - Tax on Transfer of Estate of Residents and Nonresidents.

205.232 Tax on transfer of estate of residents and nonresidents. Sec. 32.  (1) A tax is imposed upon the transfer of the estate of every person who at the time of death was a resident of this state. The tax is equal to the maximum allowable federal credit under the internal revenue code for estate, inheritance, legacy, and succession taxes paid to the states. This tax shall be reduced by the amount of all estate, inheritance, legacy, and succession taxes paid to states other than Michigan, which amount shall not exceed an amount equal to the proportional share of that maximum allowable federal credit that the gross value of all real and tangible personal property located in states other than this state bears to the gross value of all property included in the decedent's gross estate wherever located.  (2) A tax is imposed upon the transfer of property located in this state of every person who at the time of death was not a resident of this state. The tax is an amount equal to the proportional share of the maximum allowable federal credit under the internal revenue code for estate, inheritance, legacy, and succession taxes paid to the states, that the gross value of all real and tangible personal property located in this state bears to the gross value of all property included in the decedent's gross estate wherever located. History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax
MI Comp L § 205.233 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.233 - Tax on Generation-Skipping Transfer for Residents and Nonresidents.

205.233 Tax on generation-skipping transfer for residents and nonresidents. Sec. 33.  (1) A tax is imposed upon every generation-skipping transfer in which the original transferor is a resident of this state at the date of the transfer made by the original transferor. The tax is equal to the maximum allowable federal credit under the internal revenue code for state generation-skipping transfer taxes paid to the states. This tax shall be reduced by the amount of all generation-skipping taxes paid to states other than this state, which amount shall not exceed an amount equal to the proportional share of that maximum allowable federal credit that the gross value of all transferred real and tangible personal property subject to generation-skipping transfer taxes located in states other than this state bears to the gross value of all transferred property subject to generation-skipping taxes wherever located.  (2) A tax is imposed upon every generation-skipping transfer in which the original transferor is not a resident of this state at the date of the transfer by the original transferor but in which the property transferred includes real or tangible personal property located in this state. The tax is an amount equal to the proportional share of the maximum allowable federal credit under the internal revenue code for state generation-skipping transfer taxes paid to the states that the gross value of all transferred real and tangible personal property subject to generation-skipping transfer taxes located in this state bears to the gross value of all transferred property subject to generation-skipping transfer taxes wherever located. History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax
MI Comp L § 205.234 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.234 - Notification as Personal Representative; Waiver of Notice.

205.234 Notification as personal representative; waiver of notice. Sec. 34.  The personal representative, within 2 months after the decedent's death, or within 2 months after qualifying as the personal representative, whichever is later, shall give written notice that he or she is the personal representative to the department on a form prescribed by the department. However, the department may waive the filing of this notice. History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax
MI Comp L § 205.235 (2021)
2021 Michigan Compiled Laws|Chapter 205 - Taxation|Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)|188-1899-DEFINITIONS. - Definitions. (205.221...205.256)|Section 205.235 - Filing Return; Waiver; Extension of Time for Filing.

205.235 Filing return; waiver; extension of time for filing. Sec. 35.  The personal representative of every estate required by the laws of the United States to file a federal return shall file a return with the department on or before the last day prescribed by law for filing the federal return including all supplemental data, if any, necessary to determine the correct tax under this act. However, the department may waive this requirement. The department shall extend the time for filing the return if the time for filing the federal return is extended. The aggregate of extensions granted under this act with respect to any return shall not exceed the aggregate of extensions allowable under the internal revenue code for the federal return. History: Add. 1993, Act 54, Imd. Eff. June 3, 1993 Popular Name: Inheritance Tax