HOUSE BILL No. 5725


     April 1, 1998, Introduced by Reps. Leland and Profit and referred to the Committee on Tax Policy.


        A bill to amend 1899 PA 188, entitled

   "Michigan estate tax act,"

   by amending section 6 (MCL 205.206), as amended by 1993 PA 54.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 6.  If  any  A debt  shall be  IS allowed against the

 2    estate of a decedent after the payment of  any  A legacy or dis-

 3    tributive share  thereof  OF THE ESTATE, from which  any such 

 4    tax has been deducted or upon which it has been paid by the

 5    person entitled to  such  THE legacy or distributive share, and

 6     such  THAT person is required to refund the amount of  such

 7     debts  THE DEBT or any part  thereof  OF THE DEBT, an equitable

 8    proportion of the tax shall, upon the order of the court, be paid

 9    to him or her by the executor, administrator, trustee, or other

10    person, if the tax has not been paid to  the  THIS state.  of

11     Michigan.  When  IF any amount of  said  THE tax  shall have  HAS


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 1    been paid erroneously to  the  THIS state  of Michigan  by reason

 2    of the allowance of  debts  A DEBT or otherwise, it  shall be  IS

 3    lawful for the  auditor general  STATE TREASURER, upon satisfac-

 4    tory proof by the order or certificate of the proper court of the

 5    allowance of  such debts  THAT DEBT or of the reversal,

 6    correction, or alteration, in accordance with law, of the order

 7    fixing  such  THE tax, to draw his or her warrant upon the state

 8    treasury for  such  THE erroneous payment, to be refunded to the

 9    executor, administrator, trustee, person, or persons entitled to

10    receive it, and charge  the same  THAT AMOUNT to the fund  which 

11    THAT receives credit from the payment of taxes under the provi-

12    sions of this act.  :  Provided, however, That all  ALL applica-

13    tions for  such refunding  A REFUND of erroneous tax shall be

14    made within  6  1 OF THE FOLLOWING TIME FRAMES:

15         (A) SIX months from the allowance of  such debts  THE DEBT

16    or the reversal, correction, or alteration of  said  THE order.

17         (B) WITHIN 90 DAYS OF THE EFFECTIVE DATE OF THE AMENDATORY

18    ACT THAT ADDED THIS SUBDIVISION IF THE ERRONEOUS PAYMENT WAS MADE

19    IN MAY 1993.



















   05895'98          Final page.                            JLB