reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.173 - Definitions.

205.173 Definitions.
Sec. 3.
As used in this act:
(a) "Alternative fuel" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(b) "Department" means the department of treasury.
(c) "Diesel fuel" means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002.
(d) "Gallon equivalent" means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(e) "Gasoline" means that term as defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003.
(f) "Interstate motor carrier" means a person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province.
(g) "Motor fuel" means diesel fuel and gasoline.
(h) "Person" means an individual, firm, partnership, joint venture, association, social club fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust receiver, trustee, syndicate, the United States, this state, country, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
(i) "Qualified commercial motor vehicle" means that term as defined in section 1 of the motor carrier fuel tax act, 1980 PA 119, MCL 207.211.
(j) "Sales tax" means the tax levied under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78.
(k) "Tax" includes all taxes, interest, or penalties levied under this act.
(l) "Taxpayer" means a person subject to tax under this act.
(m) "Use tax" means the tax levied under the use tax act, 1937 PA 94, MCL 205.91 to 205.111.
History:
2004, Act 175, Eff. Sept. 1, 2004 ;-- Am. 2015, Act 177, Eff. Jan. 1, 2017
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.179 - Storing, Registering, or Transferring Ownership of Vehicle; Tax; Exemption; Credit.

205.179 Storing, registering, or transferring ownership of vehicle; tax; exemption; credit.
Sec. 9.
(1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax on the privilege of storing, registering, or transferring ownership of any vehicle other than a vehicle stored, registered, or transferred by a new or used vehicle dealer licensed by the department of state, ORV, manufactured housing, aircraft other than a qualified aircraft under section 11, snowmobile, or watercraft in this state at a rate of 6% of the retail dollar value at the time of acquisition as determined by the department of treasury. The tax shall be paid by the transferee. The tax on a vehicle, ORV, snowmobile, and watercraft shall be collected by the secretary of state before the transfer of the vehicle, ORV, snowmobile, or watercraft registration. The tax on an aircraft shall be paid to the department. The tax on manufactured housing shall be collected by the department of consumer and industry services, mobile home commission, or its agent before the transfer of the certificate of title.
(2) A transfer for purposes of resale or a transfer that is exempt under any other exemption under the use tax act is exempt from the tax levied under subsection (1). A transfer subject to tax under the general sales tax act is exempt from the tax levied under subsection (1).
(3) A credit against the tax levied under subsection (1) is allowed for an amount equal to any use tax paid by the taxpayer on the same property. The credit under this section shall not exceed the tax imposed by this act.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.181 - Storage, Registration, or Transfer of Aircraft; Tax.

205.181 Storage, registration, or transfer of aircraft; tax.
Sec. 11.
(1) Except as provided in subsection (2), there is levied upon and there shall be collected from every person in this state a specific tax for the privilege of storing, registering, or transferring ownership in this state of a qualified aircraft at a rate of 6% of the retail value of the aircraft at the time it first enters this state. The transferee shall pay the tax to the department. An aircraft is qualified if it was purchased outside of this state and is used solely for personal, nonbusiness purposes and if 1 of the following applies:
(a) The aircraft is purchased by a person who is not a resident of this state at the time of purchase and is brought into this state more than 90 days after the date of purchase.
(b) The aircraft is purchased by a person who is a resident of this state at the time of purchase and is brought into this state more than 360 days after the date of purchase.
(2) The storage, registration, or transfer of an aircraft for purposes of resale or of an aircraft that is exempt under any other exemption under the use tax act is exempt from the tax levied under subsection (1).
(3) A credit against the tax levied under subsection (1) is allowed in an amount equal to the amount by which any use tax on the aircraft if paid exceeds the amount of the tax under this act, which shall be refunded by the department.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.182 - Sale of Motor Vehicle to Group Designated by Automobile Manufacturer; Calculation of Credit; Refund; Conditions; Reduction in Sales Tax.

205.182 Sale of motor vehicle to group designated by automobile manufacturer; calculation of credit; refund; conditions; reduction in sales tax.
Sec. 12.
(1) For a transaction occurring after December 31, 1999, a taxpayer may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of the consideration received by that taxpayer from an automobile manufacturer to reimburse that taxpayer for a discount or price reduction given on the sale of a motor vehicle to a member of a group designated by an automobile manufacturer as entitled to a price identified on the automobile manufacturer’s invoice to the automobile dealer that the automobile manufacturer requires the automobile dealer to charge that vehicle purchaser, if all of the following conditions are met:
(a) The motor vehicle purchaser was not employed by that automobile manufacturer at the time the discount or price reduction was given.
(b) The taxpayer calculating the credit and seeking the refund did not reimburse himself or herself by adding sales tax on that portion of the sales price received from an automobile manufacturer.
(c) The amount of the credit or refund does not exceed the actual amount of sales tax paid on that portion of the sales price received from an automobile manufacturer by the taxpayer calculating the credit and seeking the refund.
(2) At the option of the taxpayer, the credit and refund provided in this section may be applied to reduce the sales tax due and the procedures implementing those sales tax payment obligations.
History:
Add. 2008, Act 436, Imd. Eff. Jan. 9, 2009
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.183 - Charges for Rooms or Lodgings; Tax Credit.

205.183 Charges for rooms or lodgings; tax credit.
Sec. 13.
A person who paid a tax under the use tax act may calculate a credit and seek a refund from the department under this act in an amount equal to 6% of an assessment imposed under the convention and tourism marketing act, 1980 PA 383, MCL 141.881 to 141.889, 1974 PA 263, MCL 141.861 to 141.867, the state convention facility development act, 1985 PA 106, MCL 207.621 to 207.640, the regional tourism marketing act, 1989 PA 244, MCL 141.891 to 141.900, 1991 PA 180, MCL 207.751 to 207.759, or the community convention or tourism marketing act, 1980 PA 395, MCL 141.871 to 141.880, that was added to charges for rooms or lodgings subject to tax under section 3a of the use tax act, 1937 PA 94, MCL 205.93a, but not to exceed the actual amount of use tax paid on those assessments.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.184 - Sale of Auctioned Item; Tax Credit or Refund; Calculation; Definitions.

205.184 Sale of auctioned item; tax credit or refund; calculation; definitions.
Sec. 14.
(1) A qualified person who paid a tax under the general sales tax act may calculate a credit and seek a refund from the department equal to 6% of the gross proceeds of a qualified sale of an auctioned item in excess of the fair market value of that auctioned item.
(2) A qualified person may not seek a credit or refund from the department under this section for any portion of a qualified sale of an auctioned item for which a tax under the general sales tax act was collected from the purchaser, unless the tax collected was refunded to the purchaser.
(3) A qualified person seeking a credit or refund under this section shall obtain and retain in its records a certification of fair market value supplied by the donor of an auctioned item on a form prescribed by the department.
(4) At the option of the qualified person, the credit calculated under this section may be applied to reduce the tax due under the general sales tax act, in accordance with the procedures implementing those sales tax payment obligations.
(5) As used in this section:
(a) "General sales tax act" means the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78.
(b) "Qualified person" means an organization not operated for profit that is exempt from federal income tax under section 501(c)(3) or 501(c)(4) of the internal revenue code, 26 USC 501.
(c) "Qualified sale" means a sale made by a qualified person through a charitable auction.
History:
Add. 2006, Act 577, Eff. Mar. 4, 2007
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.184a - Component, Part, or Battery for Heavy Earthmoving Equipment; Tax Credit on Core Charge Attributable to Recycling Fee, Deposit, or Disposal Fee; Refund.

205.184a Component, part, or battery for heavy earthmoving equipment; tax credit on core charge attributable to recycling fee, deposit, or disposal fee; refund.
Sec. 14a.
A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or battery for heavy earthmoving equipment may calculate a credit and seek a refund from the department under this act in an amount equal to the sales tax paid.
History:
Add. 2010, Act 333, Imd. Eff. Dec. 21, 2010
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.185 - Money Received and Refunds Paid; Disposition.

205.185 Money received and refunds paid; disposition.
Sec. 15.
All money received and refunds paid under the provisions of this act shall be deposited or disbursed in the following manner:
(a) Money received and refunds paid under section 5 of this act shall be deposited or disbursed in accordance with the provisions of section 9 of article IX of the state constitution of 1963.
(b) Money received and refunds paid pursuant to all other sections of this act shall be deposited or disbursed in the same manner as funds are received or paid pursuant to the use tax act.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.187 - Administration of Taxes; Controlling Provisions.

205.187 Administration of taxes; controlling provisions.
Sec. 17.
The taxes imposed by this act shall be administered by the department under 1941 PA 122, MCL 205.1 to 205.31, and this act. If 1941 PA 122, MCL 205.1 to 205.31, and this act conflict, the provisions of this act apply.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.189 - Returns; Date of Filing.

205.189 Returns; date of filing.
Sec. 19.
Every person required to pay a tax to the department under this act shall file a return in a form prescribed by the department on or before the twentieth day of each month, except as otherwise provided by section 5 of this act. Taxes imposed under this act shall accrue to this state on the last day of each calendar month. To ensure payment or provide a more efficient administration, the department may require and prescribe the filing of returns and payment of the tax for other than monthly periods.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191) › Section 205.191 - Applying Credits and Returns to Reduce Use Tax.

205.191 Applying credits and returns to reduce use tax.
Sec. 21.
At the option of the taxpayer, the credits and refunds provided in this act may be applied to reduce the use tax due under the use tax act and the procedures implementing those use tax payment obligations.
History:
2004, Act 175, Eff. Sept. 1, 2004
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-EXCEPTIONS-AND-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e) › Section 205.202b - Repealed. 1971, Act 55, Imd. Eff. July 6, 1971.

205.202b Repealed. 1971, Act 55, Imd. Eff. July 6, 1971.
Compiler's Notes:
The repealed section pertained to additional inheritance taxes.
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-EXCEPTIONS-AND-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e) › Section 205.202c - Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension.

205.202c Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.
Sec. 2c.
An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act.
History:
Add. 1978, Act 357, Imd. Eff. July 20, 1978
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-EXCEPTIONS-AND-LIMITATIONS. - Exceptions and Limitations. (205.202...205.202e) › Section 205.202e - Credit for Certain Inheritances or Transfers.

205.202e Credit for certain inheritances or transfers.
Sec. 2e.
For a decedent dying after December 31, 1991, for inheritances or transfers not subject to the additional tax imposed under section 2a, there is allowed a credit for 10% of the tax imposed under this act.
History:
Add. 1992, Act 65, Imd. Eff. May 28, 1992
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-LIEN-OF-TAX-AND-PAYMENT-THEREOF. - Lien of Tax and Payment Thereof. (205.203...205.203a) › Section 205.203a - Application of Statute of Limitations.

205.203a Application of statute of limitations.
Sec. 3a.
No statute of limitations shall apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax, penalty or interest, prescribed by this act, until the final determination of the tax by the judge of probate is entered, or unless an order has been entered assigning the estate and this provision shall be construed as having been in effect as of the date of the original enactment of the inheritance tax law: Provided, however, That when a final order of determination of inheritance tax has been made by the judge of probate the statute of limitations shall begin to run on the date of such final determination or order, as to the transfers of real and personal property listed on such final order of determination, or, if there be no order of determination, from the date of such order assigning the estate.
History:
Add. 1955, Act 232, Imd. Eff. June 18, 1955
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-COLLECTION-OF-TAX-BY-EXECUTORS-ADMINISTRATORS-AND-TRUST - Collection of Tax by Executors, Administrators and Trustees. (205.205...205.205) › Section 205.205 - Sale of Property of Estate to Pay Tax; Collection From Devisee; Legacy Not Delivered Until Tax Paid; Money Legacy.

205.205 Sale of property of estate to pay tax; collection from devisee; legacy not delivered until tax paid; money legacy.
Sec. 5.
Every executor, administrator, trustee or other person shall have full power to sell or mortgage so much of the property of the decedent as will enable him or her to pay such tax in the same manner as he or she might be entitled by law to do for the payment of the debts of a decedent or ward; except that in cases where the transfer is to 2 or more persons in common, and 1 or more of them shall have paid his or her proportion of such tax, such executor, administrator, trustee, or other person shall sell or mortgage only the interest of such of the persons to whom the property was transferred as have not paid the tax, to pay the tax due upon such share or shares. Any such administrator, executor, trustee or other person having in charge or in trust any legacy or property for distribution subject to such tax, shall deduct the tax therefrom; and within 30 days thereafter shall pay over the same to the state of Michigan as herein provided. If such legacy or property be not in money, he or she shall collect the tax thereon as determined by the judge of probate from the person entitled thereto, unless such tax has been paid to the state of Michigan. He or she shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this act to any person until the tax assessed thereon has been paid to him or her or to the state of Michigan. If any such legacy shall be charged upon or payable out of real property and is taxable under this act, the devisee charged with the payment of such legacy shall deduct such tax therefrom and pay it to the state of Michigan or the administrator, executor or trustee. And the payment thereof shall be enforced by the executor, administrator or trustee, in the same manner as payment of the legacy might be enforced, or by the attorney general or prosecuting attorney by the appropriate legal proceeding. If such legacy shall be given in money to any such person for a limited period, the administrator, executor, trustee or other person shall retain the tax upon the whole amount, but if not in money, he or she shall make such application to the court having jurisdiction of an accounting by him or her, to make an apportionment, if the case require it, of the sum to be paid by such legatee and for such further order relative thereto as the case may require.
History:
1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14528 ;-- CL 1929, 3677 ;-- CL 1948, 205.205 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-REFUND-OF-TAX-ERRONEOUSLY-PAID. - Refund of Tax Erroneously Paid. (205.206...205.206) › Section 205.206 - Tax Refund.

205.206 Tax refund.
Sec. 6.
If any debt shall be allowed against the estate of a decedent after the payment of any legacy or distributive share from which any tax has been deducted or upon which it has been paid by the person entitled to the legacy or distributive share, and that person is required to refund the amount of the debts, an equitable proportion of the tax shall, upon the order of the court, be paid to him or her by the executor, administrator, trustee or other person, if the tax has not been paid to the state of Michigan. When any amount of said tax shall have been paid erroneously to the state of Michigan by reason of the allowance of debts or otherwise, it shall be lawful for the state treasurer, upon satisfactory proof by the order or certificate of the proper court of the allowance of the debts or of the reversal, correction or alteration, in accordance with law, of the order fixing the tax, to draw his or her warrant upon the state treasury for the erroneous payment, to be refunded to the executor, administrator, trustee, person or persons entitled to receive it, and charge the warrant to the fund which receives credit from the payment of taxes under the provisions of this act. However, applications for the refunding of erroneous tax shall be made within 6 months from the allowance of the debts or the reversal, correction or alteration of the order.
History:
1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14529 ;-- CL 1929, 3678 ;-- CL 1948, 205.206 ;-- Am. 1993, Act 54, Eff. Sept. 1, 1993 ;-- 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
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-DEFERRED-PAYMENT. - Deferred Payment. (205.207...205.207) › Section 205.207 - Election to Make Deferred Payments; Bond.

205.207 Election to make deferred payments; bond.
Sec. 7.
Any person or corporation beneficially interested in the reversion or remainder of any property chargeable with a tax under this act, and executors, administrators and trustees thereof, may elect within 1 year from the transfer thereof as herein provided, not to pay such tax until the person or persons beneficially interested therein shall come into the actual possession or enjoyment thereof. If it be personal property, the person or persons so electing shall give a bond to the state in the penalty of 3 times the amount of such tax, with such sureties as the judge of probate of the proper county may approve, conditioned for the payment of such tax and interest thereon at such time and period as the person or persons beneficially interested therein may come into the actual possession or enjoyment of such property, which bond shall be executed and filed and a full return of such property upon oath made to the probate court within 1 year from the date of the transfer thereof, as herein provided, and such bond must be renewed every 5 years: Provided, That the time fixed herein for making such election may be extended by the court in its discretion for a period not to exceed 2 years.
History:
1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14530 ;-- CL 1929, 3679 ;-- CL 1948, 205.207
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256) › 188-1899-TAXES-UPON-DEVISES-AND-BEQUESTS-IN-LIEU-OF-COMMISSIONS. - Taxes Upon Devises and Bequests in Lieu of Commissions. (205.208...205.208) › Section 205.208 - Bequest to Executors or Trustees Subject to Tax.

205.208 Bequest to executors or trustees subject to tax.
Sec. 8.
If a testator bequeath or devise his property to 1 or more executors or trustees in lieu of their commissions or allowances, to an amount exceeding the commissions or allowances prescribed by law for an executor or trustee, the excess in value of the property so bequeathed or devised above the amount of commissions or allowances prescribed by law shall be taxable under this act.
History:
1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- CL 1915, 14531 ;-- CL 1929, 3680 ;-- CL 1948, 205.208
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 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 205.209 - Delivering or Surrendering Possession or Custody of Assets of Resident Decedent; Notice; Further Duty Not Imposed.

205.209 Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed.
Sec. 9.
A safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having in possession or custody, securities, deposits, or other assets at the date of death of a decedent who was a resident of this state, belonging to such resident decedent, or belonging to such resident decedent and 1 or more persons, except securities, deposits, or other assets the indicated ownership or registered title of which denotes ownership by right of survivorship, and except securities, deposits, or other assets contained in a safe deposit box or compartment shall not make delivery or surrender possession or custody thereof to the personal representative of such resident decedent, or to joint owners except if the indicated ownership or registered title denotes ownership by right of survivorship, unless notice of the time and place of such intended delivery or surrender of possession or custody is served, either personally or by registered mail, upon the department of treasury pursuant to section 9f. Nothing contained in this section shall be construed as imposing any further duty on such safe and collateral deposit company, trust company, corporation, bank, or other institution, or person with respect to those securities, deposits, or other assets.
History:
1899, Act 188, Eff. Sept. 23, 1899 ;-- Am. 1903, Act 195, Imd. Eff. June 9, 1903 ;-- Am. 1913, Act 17, Eff. Aug. 14, 1913 ;-- Am. 1915, Act 195, Eff. Aug. 24, 1915 ;-- CL 1915, 14532 ;-- Am. 1919, Act 145, Eff. Aug. 14, 1919 ;-- CL 1929, 3681 ;-- Am. 1941, Act 235, Eff. Jan. 10, 1942 ;-- CL 1948, 205.209 ;-- Am. 1982, Act 378, Eff. Mar. 30, 1983
Compiler's Notes:
For applicability of section, see MCL 205.223(a).
Popular Name:
Inheritance Tax
2023 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 205.209a - Delivering or Surrendering Possession or Custody of Property of Nonresident Decedent; Waiver, Receipt, or Probate Court Order; Notice; Duties of Institution or Person.

205.209a Delivering or surrendering possession or custody of property of nonresident decedent; waiver, receipt, or probate court order; notice; duties of institution or person.
Sec. 9a.
A safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having in possession or custody, at the date of death of a decedent who was a nonresident of this state, any property, belonging to the nonresident decedent, or belonging to the nonresident decedent and 1 or more persons, except intangible personal property and except securities, deposits, or other assets contained in a safe deposit box or compartment shall not make delivery or surrender possession or custody thereof to the foreign personal representative of the nonresident decedent, or to joint owners except if the indicated ownership or registered title denotes ownership by right of survivorship, unless furnished with a waiver issued by the attorney general with respect thereto, or a receipt, or an order of the probate court as provided for in section 18. If any securities, deposits, or other assets contained in a safe deposit box or compartment become subject to the jurisdiction of a probate court of this state through regular probate proceedings, any safe and collateral deposit company, trust company, corporation, bank, or other institution, or person having possession or custody thereof may make delivery or surrender possession or custody thereof to the personal representative appointed by a probate court of this state, without being furnished with such waiver, receipt, or order, if notice of the time and place of such intended delivery or surrender of possession or custody is served, either personally or by registered mail, upon the department of treasury pursuant to section 9f. The duties of the safe and collateral deposit company, trust company, corporation, bank, or other institution, or person with respect thereto shall be the same as those pertaining to securities, deposits, or other assets of a resident decedent as provided in section 9.
History:
Add. 1941, Act 235, Eff. Jan. 10, 1942 ;-- CL 1948, 205.209a ;-- Am. 1962, Act 168, Eff. Mar. 28, 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
2023 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 205.209b - Repealed. 1982, Act 378, Eff. Mar. 30, 1983.

205.209b Repealed. 1982, Act 378, Eff. Mar. 30, 1983.
Compiler's Notes:
The repealed section pertained to safe deposit boxes.
Popular Name:
Inheritance Tax
2023 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 205.209c - Wrongful Delivery or Surrender of Possession or Custody of Assets; Liability for Tax, Interest, and Penalty; Payment Enforceable in Civil Action by Attorney General; Taxation of Costs.

205.209c Wrongful delivery or surrender of possession or custody of assets; liability for tax, interest, and penalty; payment enforceable in civil action by attorney general; taxation of costs.
Sec. 9c.
Any safe and collateral deposit company, trust company, corporation, bank, or other institution, or person delivering or surrendering possession or custody of securities, deposits, or other assets without compliance with the applicable provisions of sections 9, 9a, 9e, and 9f shall be liable for the amount of the tax and interest and penalty due or thereafter to become due with respect to the estate of any resident or nonresident decedent of which such securities, deposits, or other assets of the contents of a safe deposit box or compartment are a part, to the extent that any tax, interest, and penalty is due or may become due upon the amount of such estate represented by such securities, deposits, or other assets so delivered or surrendered, or by the contents of such safe deposit box or compartment, and the payment thereof may be enforced in a civil action instituted and maintained by the attorney general, or other person or officer duly authorized by the attorney general. Any judgment rendered in such action shall carry costs to be taxed as in other cases.
History:
Add. 1941, Act 235, Eff. Jan. 10, 1942 ;-- CL 1948, 205.209c ;-- Am. 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
2023 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 205.209d - Repealed. 1962, Act 168, Eff. Mar. 28, 1963.

205.209d Repealed. 1962, Act 168, Eff. Mar. 28, 1963.
Compiler's Notes:
The repealed section pertained to inheritance tax, prohibited discharge of mortgage of decedent from record, and contained exceptions.
Popular Name:
Inheritance Tax
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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