MICHIGAN ESTATE TAX ACT (EXCERPT)
Act 188 of 1899
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
Rendered 8/15/2025 9:47 AM
Michigan Compiled Laws Complete Through PA 5 of 2025
Courtesy of legislature.mi.gov