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- Mich. Comp. Laws § 205.745 · Entering order or decision; appeal.
- Mich. Comp. Laws § 205.746 · Evidence; written decision; rules of privilege; objection; official report of proceeding; availability of writings to public; costs for transcripts.
- Mich. Comp. Laws § 205.747 · Mediator; certification; application; rules; requirements; list; conflict of interest; conditions; appointment; report; use of statements at mediation conference; confidentiality; exceptions; meeting not subject to open meetings act; fee.
- Mich. Comp. Laws § 205.749 · Fees; Michigan tax tribunal fund; creation; deposit of fees; money remaining in fund at close of fiscal year; use.
- Mich. Comp. Laws § 205.751 · Tax tribunal; requirements as to decisions and opinions; decision delaying collection of taxes.
- Mich. Comp. Laws § 205.752 · Tax tribunal; decisions or orders final and conclusive; copies; costs.
- Mich. Comp. Laws § 205.753 · Tax tribunal; appeal from final order or decision; record.
- Mich. Comp. Laws § 205.755 · Correction of rolls; collection or refund of tax; commencement of time periods.
- Mich. Comp. Laws § 205.761 · Residential property and small claims division; creation; composition; duties of hearing officers and referees; authority to contract with other persons or referees; consideration of proposed decision.
- Mich. Comp. Laws § 205.762 · Residential property and small claims division; jurisdiction; “inflation rate” defined; election to proceed; exceptions to proposed order; modification; rehearing; location of proceeding; form for filing of residential property and small claims appeals; filing fee; "residential property" defined.
- Mich. Comp. Laws § 205.762a · Appeal of final determination of claim for exemption of principal residence or qualified agricultural property; jurisdiction; filing.
- Mich. Comp. Laws § 205.762b · Informal settlement conference; manner; stipulation for judgment; appeal; section not applicable to claim for exemption of principal residence.
- Mich. Comp. Laws § 205.763 · Appearances.
- Mich. Comp. Laws § 205.764 · Referral of proceedings; transfer of matter for hearing and decision; fees, costs, and expenses.
- Mich. Comp. Laws § 205.765 · Decision as precedent; designation.
- Mich. Comp. Laws § 205.771 · Provisions applicable to matters pending on effective date of act.
- Mich. Comp. Laws § 205.772 · Transfer of books, records, documents, files, transcripts, funds, deposits, and securities.
- Mich. Comp. Laws § 205.773 · Remands.
- Mich. Comp. Laws § 205.774 · Right to sue agency for refund abolished; payments under protest not required.
- Mich. Comp. Laws § 205.779 · Effective date; commencement of new proceeding; hearing of new or transferred proceeding; certain persons or legal entities to proceed before tax tribunal only; cases filed under prior law; transfer of certain cases to board of tax appeals.
- Mich. Comp. Laws § 205.201 · Inheritance tax; taxable transfers; residents; nonresidents; transfer in contemplation of death; presumption; power of appointment; personal property exemption; conditions; exception; exemption of property passing to trustee of trust agreement or deed under terms of contract of insurance; unincorporated foundation; winding up; exemption of foreign benevolent, charitable, religious, or educational entities; reciprocity; effective date of exemption; refund; exemption of transfer to surviving spouse; conditions; definitions.
- Mich. Comp. Laws § 205.201a · Death taxes of estates of non-resident decedents; executor or administrator; duties; filing and form of proof; notice to domiciliary state; final account; applicability; construction.
- Mich. Comp. Laws § 205.202 · Tax on certain transfers of property; exemptions; tax rate on excess; exemption applicable to beneficiary's interest; allowance granted by court order to widow or family of decedent; tax rate in cases other than those specified; exemption on transfer of property or ownership of family-owned business.
- Mich. Comp. Laws § 205.202a · Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; “federal estate tax” defined.
- Mich. Comp. Laws § 205.202c · Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension.
- Mich. Comp. Laws § 205.202d · Tax on transfer of qualified farm real property to qualified heir; exemption conditioned on execution of farmland development rights agreement; election to defer taxes due; affidavit; powers and duties of probate judge; sale of real property or ceasing to use real property for agricultural use; notice; amount due state; applicability of subsections (1) to (5) and (7); exemption under MCL 205.202.
- Mich. Comp. Laws § 205.202e · Credit for certain inheritances or transfers.
- Mich. Comp. Laws § 205.203 · Tax and interest on tax as lien on property transferred; liability; payment; notice; deferral where decedent professional artist; proceeding to enforce lien; parties; information; evidence of determination and nonpayment of tax; service of process on infant or mentally incompetent person; guardian ad litem; decree; redemption; affidavit; order to sell property; adjournment, publication, and report of sale; deeds; fees.
- Mich. Comp. Laws § 205.203a · Application of statute of limitations.
- Mich. Comp. Laws § 205.204 · Accrual of tax; when tax due and payable; failure or refusal to file return, report, or remittance; partial or interim payment; extension; penalty; interest; waiver of penalty; filing; waiver of filing.
- Mich. Comp. Laws § 205.205 · Sale of property of estate to pay tax; collection from devisee; legacy not delivered until tax paid; money legacy.
- Mich. Comp. Laws § 205.206 · Tax refund.
- Mich. Comp. Laws § 205.207 · Election to make deferred payments; bond.
- Mich. Comp. Laws § 205.208 · Bequest to executors or trustees subject to tax.
- Mich. Comp. Laws § 205.209 · Delivering or surrendering possession or custody of assets of resident decedent; notice; further duty not imposed.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.209e · Payment, delivery, or surrender of custody of assets of resident decedent to other than executors or administrators; notice.
- Mich. Comp. Laws § 205.209f · Service of notice upon department of treasury; conditions.
- Mich. Comp. Laws § 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.
- Mich. Comp. Laws § 205.210 · Inheritance tax; jurisdiction of probate court; determination and payment of tax required prior to closing estate.
- Mich. Comp. Laws § 205.211 · Appraiser; appointment; appraisement of vested and contingent estates; insurance commissioner; duties; money legacy.
- Mich. Comp. Laws § 205.212 · Proceedings by appraisers, compensation, fees.
- Mich. Comp. Laws § 205.213 · Filing report of appraiser; determining clear market value and amount of tax; petition.
- Mich. Comp. Laws § 205.214 · Collection of unpaid taxes; estate closed without payment.
- Mich. Comp. Laws § 205.215 · Receipts; certified copy; recording.
- Mich. Comp. Laws § 205.216 · Additional fee; credit to general fund.
- Mich. Comp. Laws § 205.217 · Record books furnished by state treasurer; contents; entries; form.
- Mich. Comp. Laws § 205.218 · Order of determination, duties of probate judge; report of register of deeds; property of nonresident, waiver, fee; petition, contents; hearing, notice; redetermination.
- Mich. Comp. Laws § 205.219 · Interest rate in addition to delinquent fees.
- Mich. Comp. Laws § 205.220 · Disposition of taxes levied and collected.
- Mich. Comp. Laws § 205.221 · Definitions.
- Mich. Comp. Laws § 205.222 · Report.
- Mich. Comp. Laws § 205.223 · Applicability of sections.
- Mich. Comp. Laws § 205.231 · Short title.
- Mich. Comp. Laws § 205.232 · Tax on transfer of estate of residents and nonresidents.
- Mich. Comp. Laws § 205.233 · Tax on generation-skipping transfer for residents and nonresidents.
- Mich. Comp. Laws § 205.234 · Notification as personal representative; waiver of notice.
- Mich. Comp. Laws § 205.235 · Filing return; waiver; extension of time for filing.
- Mich. Comp. Laws § 205.236 · Transfer taxes; payment; extension; interest and penalties.
- Mich. Comp. Laws § 205.237 · Liability.
- Mich. Comp. Laws § 205.238 · Amended return; filing; claim for refund; final determination of federal transfer tax; refund prohibited under certain conditions.
- Mich. Comp. Laws § 205.239 · Assessment of additional tax interest or penalty.
- Mich. Comp. Laws § 205.240 · Calculation of penalties and interest; accrual of interest on refunds.
- Mich. Comp. Laws § 205.241 · Issuance of receipts; determination of tax and discharge from personal liability; operation of discharge.
- Mich. Comp. Laws § 205.242 · Apportionment of tax.
- Mich. Comp. Laws § 205.243 · Tax as lien against gross estate; attachment to consideration received for property; waiver.
- Mich. Comp. Laws § 205.244 · Personal representative; distribution without payment of tax or release from lien; personal liability.
- Mich. Comp. Laws § 205.245 · Personal representative; rights and powers.
- Mich. Comp. Laws § 205.246 · Probate court; jurisdiction; appeal of department decision; action to recover taxes, penalties, and interest; other actions.
- Mich. Comp. Laws § 205.247 · Final account.
- Mich. Comp. Laws § 205.248 · Probate court; notice of certain information to department.
- Mich. Comp. Laws § 205.249 · Corporation as personal representative; powers and duties.
- Mich. Comp. Laws § 205.250 · Certificate of nonliability.
- Mich. Comp. Laws § 205.251 · Discharge of liability.
- Mich. Comp. Laws § 205.252 · Disposition of taxes and fees.
- Mich. Comp. Laws § 205.253 · Tax on personal property.
- Mich. Comp. Laws § 205.254 · Administration of tax; rules; forms.
- Mich. Comp. Laws § 205.255 · Application of rules of interpretation and construction; “value or gross value of property” explained.
- Mich. Comp. Laws § 205.256 · Additional definitions.
- Mich. Comp. Laws § 205.901 · Short title.
- Mich. Comp. Laws § 205.903 · Definitions.
- Mich. Comp. Laws § 205.905 · Sale or transfer of marihuana; excise tax; rate.
- Mich. Comp. Laws § 205.907 · Administration of the tax; promulgation of rules.
- Mich. Comp. Laws § 205.909 · Periodic returns; remittance of tax; due dates.
- Mich. Comp. Laws § 205.911 · Comprehensive road funding fund.
- Mich. Comp. Laws § 205.913 · Distribution of revenue.
- Mich. Comp. Laws § 205.421 · Short title.
- Mich. Comp. Laws § 205.422 · Definitions.
- Mich. Comp. Laws § 205.423 · Purchase, possession, importation, acquisition for resale or sale of tobacco product; remote retail sale; unclassified acquirer; license required; fees; disc or marker attached to vending machine; proof to be furnished with application; surety bond; financial statement; display of license; secondary wholesaler, vending machine operator, and wholesaler requirements.
- Mich. Comp. Laws § 205.423a · Sale of tobacco product by creditor with security interest; application; "creditor" and "security interest" defined.
- Mich. Comp. Laws § 205.424 · Expiration, return, reissue, and renewal of license.
- Mich. Comp. Laws § 205.425 · Failure to comply with act; suspension, revocation, or refusal to issue or renew license; hearing.
- Mich. Comp. Laws § 205.425a · Procurement of stamps; designs, denominations, and forms; request for proposal.
- Mich. Comp. Laws § 205.425b · Advising stamping agents of license suspension, revocation, nonrenewal, or reinstatement; disclosure of information.
- Mich. Comp. Laws § 205.426 · Records and statements; markings required on shipping case, box, or container; examination of records; invoices or bills of lading in possession of transporter; transporter license required; exceptions.
- Mich. Comp. Laws § 205.426a · Disbursement of stamps to wholesaler or unclassified acquirer; affixing stamp; resale of package or cigarette; inspection or inventory; exchanging or discontinuing unaffixed stamps; accepting, purchasing, or borrowing unaffixed stamps; appointment of stamping agent to affix stamps to individual packages; limitation; inquiries from department of state police.
- Mich. Comp. Laws § 205.426b · Issuance of stamps to wholesaler or unclassified acquirer.
- Mich. Comp. Laws § 205.426c · Acquisition of cigarettes from nonparticipating manufacturer.
- Mich. Comp. Laws § 205.426d · Sale of cigarettes by nonparticipating manufacturer; information to be provided to department; payment of equity assessment; prepayment; stamp; prohibited conduct; publication of list of compliant nonparticipating manufacturers; seizure or confiscation; violation; service of process; brand previously sold; audit or review; definitions.