reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 205.236 - Transfer Taxes; Payment; Extension; Interest and Penalties.

205.236 Transfer taxes; payment; extension; interest and penalties.
Sec. 36.
The transfer taxes imposed by this act are due and payable on or before the last day prescribed by law for paying the corresponding federal transfer taxes pursuant to the federal return excluding extensions and shall be paid by the personal representative to the department. The department shall extend the time for payment of the tax or any part of the tax if the time for paying the federal transfer tax is extended. The aggregate of extensions granted under this act with respect to any transfer shall not exceed the aggregate of extensions allowable under the internal revenue code with respect to that transfer. Interest and penalties as provided for in Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws, shall be added to the amount of the tax unpaid for the period of the extension.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.237 - Liability.

205.237 Liability.
Sec. 37.
The person liable for payment of the federal transfer tax is personally liable for the tax, penalties, and interest imposed by this act to the same extent as the federal transfer tax.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.238 - Amended Return; Filing; Claim for Refund; Final Determination of Federal Transfer Tax; Refund Prohibited Under Certain Conditions.

205.238 Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions.
Sec. 38.
(1) If the federal authorities increase or decrease the amount of the federal transfer tax, an amended return shall be filed with the department showing all changes made in the original return and the amount of increase or decrease in the federal transfer tax within 60 days after a final determination if there is an increase in the amount owed the state, or within 1 year after a final determination if there is a refund owed by the state.
(2) A claim for a refund of the tax shall be made within 1 year from the date of the final determination of the federal transfer tax. For purposes of this subsection, a determination is considered to have become final on the date of the internal revenue service closing letter or the date of receipt of a refund of a federal transfer tax, whichever is later.
(3) Notwithstanding any other provision of this section, a tax may not be refunded pursuant to any allegation that the decedent was a resident of another state unless this state is a party to a compromise agreement between the decedent's transferee and the other state or unless this state is allowed to intervene as a party in any action in the other state in which the residency of the decedent is at issue.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.239 - Assessment of Additional Tax Interest or Penalty.

205.239 Assessment of additional tax interest or penalty.
Sec. 39.
If upon examination of any return the department determines that any additional tax interest or penalty is owing, the tax together with any applicable penalty and interest shall be assessed.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.240 - Calculation of Penalties and Interest; Accrual of Interest on Refunds.

205.240 Calculation of penalties and interest; accrual of interest on refunds.
Sec. 40.
(1) Penalties and interest provided for under sections 23 and 24 of 1941 PA 122, MCL 205.23 and 205.24, shall be calculated on the balance of the tax due.
(2) Interest on refunds shall accrue in accordance with section 30 of 1941 PA 122, MCL 205.30.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277, Imd. Eff. July 27, 1998
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.241 - Issuance of Receipts; Determination of Tax and Discharge From Personal Liability; Operation of Discharge.

205.241 Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge.
Sec. 41.
Upon payment of the tax under this act, the department shall issue to the personal representative receipts in triplicate, each of which is sufficient evidence of payment and entitles the personal representative to be credited and allowed that amount by the probate court having jurisdiction. If the personal representative files a complete return and makes a written application to the department for determination of the amount of the tax and discharge from personal liability for the tax, the department as soon as possible, but not later than 1 year after receipt of the application, shall notify the personal representative of the amount of the tax. Upon payment of the tax, the personal representative is discharged from personal liability for any additional tax found to be due and is entitled to receive from the department a receipt in writing showing the discharge. The department shall prepare the discharge of liability receipt in a form recordable by the register of deeds. However, a discharge does not operate to release the gross estate of the lien of any additional tax subsequently found to be due while the title to the gross estate remains in the personal representative or in the heirs, devisees, or distributees. If after a discharge is given the title to any portion of the gross estate has passed to a bona fide purchaser for value, that portion of the gross estate is not subject to a lien or any claim or demand for the tax.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277, Imd. Eff. July 27, 1998
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.242 - Apportionment of Tax.

205.242 Apportionment of tax.
Sec. 42.
The tax due under this act shall be apportioned as provided by the uniform estate tax apportionment act, Act No. 144 of the Public Acts of 1963, being sections 720.11 to 720.21 of the Michigan Compiled Laws, or any successor act in effect.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.243 - Tax as Lien Against Gross Estate; Attachment to Consideration Received for Property; Waiver.

205.243 Tax as lien against gross estate; attachment to consideration received for property; waiver.
Sec. 43.
The tax imposed under section 32 is a lien upon the gross estate of the decedent until paid in full. Any part of the gross estate used for the payment of claims against the estate and expenses of its administration is divested of any lien for taxes. Any part of the gross estate, other than real estate, of a resident decedent transferred to a bona fide purchaser, mortgagee, or pledgee for an adequate and full consideration in money or money's worth is divested of the lien, and the lien then attaches to the consideration received for the property from the purchaser, mortgagee, or pledgee. Any real estate that is part of the gross estate of a decedent transferred to a bona fide purchaser or mortgagee is divested of the lien, the lien attaches to the consideration received for the real property, and the department shall issue a waiver releasing the property from the lien in a form recordable with the register of deeds if 1 or more of the following apply:
(a) The transfer of the real estate is necessary for payment of claims against the estate and expenses of administration even though other assets are then available for sale or mortgage.
(b) The department is satisfied that no tax liability exists or that the tax liability of an estate has been fully discharged or provided for.
(c) Except when the department has filed a notice of tax lien with the county in which the real estate is located, a partial payment is made with the department of an amount equal to either of the following, whichever is applicable:
(i) If the transfer occurs before the due date for the filing of the return including extensions, 8% of the net cash proceeds payable at closing to the seller for a sale or to the mortgagor for a mortgage.
(ii) If the transfer occurs after the due date for the filing of the return including extensions, 16% of the net cash proceeds payable at closing to the seller for a sale or to the mortgagor for a mortgage, or the amount of the unpaid tax as reflected on the return filed with the department, whichever is less.
(d) The seller, purchaser, or mortgagee makes a partial payment of an amount determined by the department to be sufficient to ensure payment of the tax.
(e) The seller, purchaser, or mortgagee makes a partial payment of an amount determined by the probate court to be sufficient to ensure payment of the tax.
(f) The seller or mortgagor is a person who holds the real property as a surviving joint tenant or tenant by the entireties.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277, Imd. Eff. July 27, 1998
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.244 - Personal Representative; Distribution Without Payment of Tax or Release From Lien; Personal Liability.

205.244 Personal representative; distribution without payment of tax or release from lien; personal liability.
Sec. 44.
If a personal representative makes a distribution either in whole or in part of any of the property subject to the transfer tax under this act to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due the state under this act or without having obtained the release of the property from the lien of the tax, the personal representative becomes personally liable for the tax, accrued penalties, and interest due the state, or as much of the tax, penalties, and interest that remains due and unpaid, to the full extent of the full value of any property belonging to the person or estate that comes into the personal representative's possession, custody, or control as required by law.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.245 - Personal Representative; Rights and Powers.

205.245 Personal representative; rights and powers.
Sec. 45.
Every personal representative has the same right and power to take possession of or sell, convey, and dispose of real estate as assets of the estate for the payment of the tax imposed by this act as the personal representative has for the payment of the debts of the decedent.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.246 - Probate Court; Jurisdiction; Appeal of Department Decision; Action to Recover Taxes, Penalties, and Interest; Other Actions.

205.246 Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions.
Sec. 46.
(1) The probate court has exclusive jurisdiction of any court proceedings concerning this act. Every action shall be brought in the probate court for the county in which the estate is being or has been administered or, if there has been no administration in this state, in the county where any of the property of the estate is situated.
(2) A personal representative or any person who is in actual or constructive possession of any property included in the gross estate of the decedent who is aggrieved by a decision by the department may appeal that decision by petitioning the probate court with notice to the department and to all other interested parties as determined by court rule.
(3) An action may be brought by the department in the probate court within the times provided by this act to recover the amount of any taxes, penalties, and interest due under this act.
(4) Nothing in this act shall be construed to prevent a personal representative from bringing or maintaining an action in probate court within any period otherwise prescribed by law to determine any question bearing upon the taxable situs of property, the domicile of a decedent, or otherwise affecting the jurisdiction of the state to impose a tax under this act with respect to a particular item or items of property.
(5) All appeals of determinations made by the department under this act shall be made to the probate court.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.247 - Final Account.

205.247 Final account.
Sec. 47.
A final account of a personal representative of the estate when the value of the gross estate wherever situated exceeds the federal unified credit equivalent under the internal revenue code shall not be allowed by the probate court unless the account shows, and the probate judge finds, that the tax imposed by the provisions of this act upon the personal representative, which has become payable, has been paid. The department's certificate of nonliability for the tax or its receipt for the amount of tax paid shall be conclusive in the proceedings as to the liability or the payment of the tax.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.248 - Probate Court; Notice of Certain Information to Department.

205.248 Probate court; notice of certain information to department.
Sec. 48.
Upon the request of the department each probate court of this state, on or before the tenth day of every month, shall notify the department of the names of all decedents; the names and addresses of the respective personal representatives appointed; the amount of the bonds, if any, required by the court; and the probable value of the estates, in all estates of decedents whose wills have been probated or upon which letters of authority have been sought or granted during the preceding month. A probate court shall also furnish any further information from the records and files of the probate court in regard to those estates requested by the department.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.249 - Corporation as Personal Representative; Powers and Duties.

205.249 Corporation as personal representative; powers and duties.
Sec. 49.
If the personal representative of the estate of a nonresident is a corporation duly authorized, qualified, and acting as a personal representative in the jurisdiction of the domicile of the decedent, the corporation has the same powers and duties concerning notices and the filing of returns required by this act and may bring and defend actions as authorized or permitted by this act to the same extent as an individual personal representative. However, nothing in this act shall be taken or construed as authorizing a corporation not authorized to do business in this state to qualify or act as a personal representative, an administrator, or in any other fiduciary capacity, if otherwise prohibited by the laws of this state, except to the extent expressly provided in this act.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.250 - Certificate of Nonliability.

205.250 Certificate of nonliability.
Sec. 50.
If it appears to the department that an estate is not subject to any tax under this act, the department shall issue to the personal representative or his or her legal representative, or to the heirs, devisees, or distributees of the decedent a certificate in writing to that effect, showing nonliability to tax. The certificate of nonliability has the same force and effect as a receipt showing payment. The certificate of nonliability shall be in a form recordable with the register of deeds and admissible in evidence in the same manner as receipts showing payment of taxes.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993 ;-- Am. 1998, Act 277, Imd. Eff. July 27, 1998
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.251 - Discharge of Liability.

205.251 Discharge of liability.
Sec. 51.
If a receipt for the payment of taxes or a certificate of nonliability for taxes has not been issued or recorded as provided for in this act, the property constituting the estate of the decedent in this state is considered discharged of all liability for taxes under this act 20 years from the date of the decedent's death.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
Compiler's Notes:
Former MCL 205.251, deriving from Act 298 of 1909 which pertained to collection of inheritance taxes, was repealed by Act 256 of 1964, Eff. Aug. 28, 1964.
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.252 - Disposition of Taxes and Fees.

205.252 Disposition of taxes and fees.
Sec. 52.
All taxes and fees levied and collected under this act shall be paid into the state treasury to the credit of the general fund.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.253 - Tax on Personal Property.

205.253 Tax on personal property.
Sec. 53.
A tax shall not be imposed in respect of personal property, except tangible personal property having an actual situs in this state, if 1 of the following applies:
(a) The transferor at the time of the transfer was a resident of a state or territory of the United States, or of any foreign country, that at the time of the transfer did not impose a transfer tax or death tax of any character in respect of personal property of residents of this state, except tangible personal property having an actual situs in that state or territory or foreign country.
(b) If the laws of the state, territory, or country of residence of the transferor at the time of the transfer contained a reciprocal exemption provision under which nonresidents were exempted from transfer taxes or death taxes of every character in respect of personal property, except tangible personal property having an actual situs in that state, territory, or country, provided the state, territory, or country of residence of the nonresidents allowed a similar exemption to residents of the state, territory, or country of residence of the transferor. For the purposes of this section, the District of Columbia and possessions of the United States are considered territories of the United States. As used in this section, "foreign country" and "country" mean both any foreign country and any political subdivision of that country, and either of them of which the transferor was domiciled at the time of his or her death. For the purposes of this section, "tangible personal property" is construed to exclude all property commonly classified as intangible personal property, such as deposits in banks, mortgages, debts, receivables, shares of stock, bonds, notes, credits, evidences of an interest in property, evidences of debt, and like incorporeal personal property.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.254 - Administration of Tax; Rules; Forms.

205.254 Administration of tax; rules; forms.
Sec. 54.
(1) The taxes imposed by this act shall be administered by the revenue division of the department of treasury pursuant to Act No. 122 of the Public Acts of 1941, being sections 205.1 to 205.31 of the Michigan Compiled Laws. If there is a conflict between the provisions of this act and Act No. 122 of the Public Acts of 1941, the provisions of this act apply.
(2) The department may promulgate rules under this act pursuant to the administrative procedures act of 1969, Act No. 306 of the Public Acts of 1969, being sections 24.201 to 24.328 of the Michigan Compiled Laws, necessary for the administration and enforcement of this act.
(3) The department may prescribe and make available forms considered necessary under this act.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
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-DEFINITIONS. - Definitions. (205.221...205.256) › Section 205.255 - Application of Rules of Interpretation and Construction; “Value or Gross Value of Property” Explained.

205.255 Application of rules of interpretation and construction; “value or gross value of property” explained.
Sec. 55.
(1) If not otherwise provided for in this act, the rules of interpretation and construction applicable to the internal revenue code shall apply to and be followed in the interpretation of this act.
(2) The value or gross value of property under this act shall be the value of that property as finally determined for federal transfer tax purposes. That value is conclusive and is not subject to challenge in this state.
History:
Add. 1993, Act 54, Imd. Eff. June 3, 1993
Popular Name:
Inheritance Tax
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.301 - Severance Tax on Oil or Gas.

205.301 Severance tax on oil or gas.
Sec. 1.
There is hereby levied upon each producer engaged in the business of severing from the soil, oil or gas, a specific tax to be known as the severance tax.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3604 ;-- CL 1948, 205.301 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.302 - Monthly Reports; Contents, Form.

205.302 Monthly reports; contents, form.
Sec. 2.
(1) Every corporation, association, person, common carrier, pipe line company or common purchaser, who shall receive or purchase or transport any such oil or gas, shall make a report on or before the twenty-fifth day of each month in the form and manner required by the department of revenue, showing the total amount of such oil and gas received, purchased, stored or transported during the preceding month, and the actual market value thereof at the time it is received, purchased, stored or transported, and such other information as may be required by the department.
(2) Each producer, when requested by the department, shall file such report in the form and manner required by the department.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3605 ;-- CL 1948, 205.302 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.304 - Production Record, Keeping, Open to Inspection; Penalty.

205.304 Production record, keeping, open to inspection; penalty.
Sec. 4.
Each corporation, association or person mentioned and included in sections 1 and 2 of this act shall make, keep and preserve a full and complete record of all such oil produced in this state during the time so engaged in its production, and said record shall be open at all times to the inspection of the Michigan tax commission. Any corporation, association or person failing to comply with this requirement shall be subject to a penalty of not less than 500 and not more than 1,500 dollars payable to the state of Michigan, and such penalty shall accrue for each 20 days of failure to comply with this section with reference to each separate oil or gas well.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3607 ;-- CL 1948, 205.304
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.305 - Report, Contents.

205.305 Report, contents.
Sec. 5.
In each report required to be made by this act, such corporation, association or person making the same shall show in detail the disposition made of any such oil or gas. Said report shall show to whom any such oil or gas was sold or delivered to each, and shall show the name and location of the person, refinery, pipe line establishment, plant, factory, railroad, institution or place to which or to whom delivery was made.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3608 ;-- CL 1948, 205.305
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.306 - Administration of Tax; Conflicting Provisions; Rules; Statute of Limitations; Assignment of Claim Against State Prohibited.

205.306 Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.
Sec. 6.
(1) The tax imposed by this act shall be administered by the revenue commissioner of the department of treasury, under Act No. 122 of the Public Acts of 1941, as amended, being sections 205.1 to 205.19 of the Michigan Compiled Laws, and this act. In case of conflict between Act No. 122 of the Public Acts of 1941, as amended, and this act, the provisions of this act shall prevail.
(2) Rules shall be promulgated under this act pursuant to Act No. 306 of the Public Acts of 1969, as amended, being sections 24.201 to 24.315 of the Michigan Compiled Laws.
(3) A deficiency, interest, or penalty shall not be assessed after the expiration of 4 years after the date set for the filing of the required return or the date the return was filed, whichever is later. The taxpayer shall not claim refund of any amount paid to the department after the expiration of 4 years after the date of the payment. A taxpayer shall not assign a claim against the state to any other person. If a person subject to tax under this act fraudulently conceals any liability for the tax or a part of the tax, the commissioner, upon discovery of the fraud and within 2 years thereafter, shall proceed to assess the tax with penalties and interest as provided, computed from the date on which the tax liability originally accrued and the tax, penalties, and interest shall become due and payable after notice and hearing as provided.
(4) The running of the statute of limitations shall be suspended for:
(a) The period pending a final determination of tax after issuance of a notice of intent.
(b) A period which the taxpayer and the commissioner consent to in writing.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3609 ;-- CL 1948, 205.306 ;-- Am. 1975, Act 5, Imd. Eff. Mar. 25, 1975 ;-- Am. 1980, Act 166, Eff. Sept. 17, 1980
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.

205.307-205.309 Repealed. 1980, Act 166, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed sections pertained to failure to file return, report, or remittance, and to liens.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.310 - Injunction.

205.310 Injunction.
Sec. 10.
Upon a bill being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall have power to restrain by injunction, any corporation, association or person who has failed to comply with any of the provisions of this act and in the same manner to restrain any corporation, association or person from continuing to produce oil or gas while delinquent in the filing of any report or the paying of any tax, penalty or cost required under the provisions of this act.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3613 ;-- CL 1948, 205.310
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.311 - “Oil” and “Gas” Defined.

205.311 “Oil” and “gas” defined.
Sec. 11.
(1) The word "oil" as used in this act means petroleum oil, mineral oil, or other oil taken from the earth.
(2) "Gas" as used in this act does not include methane gas extracted from a landfill.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3614 ;-- CL 1948, 205.311 ;-- Am. 1989, Act 126, Imd. Eff. June 28, 1989
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.311a - "Carbon Dioxide Secondary or Enhanced Recovery Project" Defined.

205.311a "Carbon dioxide secondary or enhanced recovery project" defined.
Sec. 11a.
As used in this act, "carbon dioxide secondary or enhanced recovery project" means operations designed to increase the amount of oil or gas recoverable from a reservoir by injection of carbon dioxide, either alone or as a primary component of a mixture with other substances, provided the project has been approved as a secondary or enhanced recovery project by order of the supervisor of wells under the authority of part 615 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.61501 to 324.61527, or part 617 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.61701 to 324.61738.
History:
Add. 2014, Act 82, Imd. Eff. Apr. 1, 2014
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.312 - “Person” and “Producer” Defined.

205.312 “Person” and “producer” defined.
Sec. 12.
(1) "Person" as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and persons acting under declarations of trust.
(2) "Producer" as used in this act means a person who owns, or is entitled to delivery of a share in kind or a share of the monetary proceeds from the sale of, gas or oil as of the time of its production or severance.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3615 ;-- CL 1948, 205.312 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.313 - Receipt; Contents.

205.313 Receipt; contents.
Sec. 13.
Any corporation, association or person paying any tax, penalty or cost under the provisions of this act, to the state tax commission shall be entitled to a receipt for the same, showing the time of payment and the purpose for which paid.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3616 ;-- CL 1948, 205.313
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.314 - Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs.

205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs.
Sec. 14.
(1) All taxes shall accompany the report provided for in section 2. Except as provided in subsection (2), all taxes, penalties, or costs paid to the state treasurer under this act shall be paid into the state treasury and shall be credited as follows:
(a) Two percent of the revenue received during each fiscal year, but not less than $1,000,000.00 shall be credited to the orphan well fund created in the orphan well fund act. However, whenever the unexpended balance of the orphan well fund exceeds $3,000,000.00, further revenues shall not be credited to the orphan well fund under this subdivision until the unexpended balance of the orphan well fund becomes less than $3,000,000.00.
(b) The remaining revenue received during each fiscal year that is not allocated pursuant to subdivision (a) shall be credited to the general fund of the state and shall be available for any purpose for which the general fund is made available by law.
(2) The revenue collected under subsection (1) in excess of $16,000,000.00, shall be deposited in the general fund and shall be allocated for the payment of credits for heating fuel costs provided under section 527a of Act No. 281 of the Public Acts of 1967, being section 206.527a of the Michigan Compiled Laws, for the fiscal year ending September 30, 1980 only.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3617 ;-- Am. 1939, Act 124, Imd. Eff. May 23, 1939 ;-- Am. 1941, Act 301, Eff. Jan. 10, 1942 ;-- Am. 1947, Act 321, Imd. Eff. July 1, 1947 ;-- CL 1948, 205.314 ;-- Am. 1979, Act 198, Eff. Jan. 1, 1980 ;-- Am. 1994, Act 307, Eff. Oct. 1, 1994
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.315 - In Lieu of Other Taxes; Exceptions.

205.315 In lieu of other taxes; exceptions.
Sec. 15.
The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or inherent therein, or the values created thereby; upon all leases or the rights to develop and operate any lands of this state for oil or gas, the values created thereby and the property rights attached to or inherent therein: Provided, however, Nothing herein contained shall in anywise exempt the machinery, appliances, pipe lines, tanks and other equipment used in the development or operation of said leases, or used to transmit or transport the said oil or gas: And provided further, That nothing herein contained shall in anywise relieve any corporation or association from the payment of any franchise or privilege taxes required by the provisions of the state corporation laws.
History:
1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3618 ;-- CL 1948, 205.315
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.316 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.

205.316 Repealed. 1980, Act 166, Eff. Sept. 17, 1980.
Compiler's Notes:
The repealed section pertained to overpayments.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317) › Section 205.317 - Information as to Production; Availability, Conditions.

205.317 Information as to production; availability, conditions.
Sec. 17.
The department of revenue may provide information to any person as to the quantities of oil or gas purchased or reported when the department is satisfied that the information will be used for public or petroleum industry educational or research purposes.
History:
Add. 1965, Act 299, Imd. Eff. July 22, 1965
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Repealed - Act 265 of 1933 - Branch or Chain Store or Counters (205.401 - 205.413)

BRANCH OR CHAIN STORE OR COUNTERS
Act 265 of 1933
205.401-205.413 Repealed. 1968, Act 193, Eff. Mar. 31, 1969.
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.421 - Short Title.

205.421 Short title.
Sec. 1.
This act shall be known and may be cited as the "tobacco products tax act".
History:
1993, Act 327, Eff. Mar. 15, 1994
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.423a - Sale of Tobacco Product by Creditor With Security Interest; Application; "Creditor" and "Security Interest" Defined.

205.423a Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined.
Sec. 3a.
(1) A creditor that acquires a tobacco product in this state as a result of exercising a security interest may sell that tobacco product without being licensed under this act if both of the following requirements are met:
(a) The creditor receives written approval from the department.
(b) The creditor sells or transfers the tobacco product to a person in this state licensed under this act as either a wholesaler or unclassified acquirer.
(2) A creditor shall apply for approval under this section on a form and in a manner prescribed by the department.
(3) As used in this section, "creditor" and "security interest" mean those terms as defined in section 1201 of the uniform commercial code, 1962 PA 174, MCL 440.1201.
History:
Add. 2022, Act 171, Imd. Eff. July 21, 2022
2023 Michigan Compiled Laws › Chapter 205 - Taxation › Act 327 of 1993 - Tobacco Products Tax Act (205.421 - 205.436) › Section 205.424 - Expiration, Return, Reissue, and Renewal of License.

205.424 Expiration, return, reissue, and renewal of license.
Sec. 4.
Each license issued under section 3 expires on the June 30 next succeeding the date of issuance unless revoked by the department, unless the business for which the license was issued changes ownership, or unless the holder of the license removes the business from the location covered by the license. Upon expiration of the license, revocation of the license, change of ownership of the business, or removal of the business from the location covered by the license, the holder of the license immediately shall return the license to the department. If a business moves to another location, the license may be reissued for the new location for the balance of the unexpired term without payment of an additional fee. The holder of each license may renew that license for another 1-year period by filing an application accompanied by the applicable fee with the department before the expiration date of that license.
History:
1993, Act 327, Eff. Mar. 15, 1994 ;-- Am. 2022, Act 171, Imd. Eff. July 21, 2022