{"data":{"id":"us-mi/mich.-comp.-laws-205.236","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.236","heading":"Transfer taxes; payment; extension; interest and penalties.","body":"Sec. 36.\n\nThe 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.","path":["MI Code","Chapter 205","Act Act-188-of-1899"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-236","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"5e22380eebe6793b2d47b5163c80cbe92b56b3fa4914810a4bd70868169cc477","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.235","next":"us-mi/mich.-comp.-laws-205.237"},"notice":"GroundRules: Original legal text. Not legal advice."}