21 chapters · 351 sections in this title.
Mich. Comp. Laws § 205.601 Domicile of decedents for death tax purposes, settlement of disputes; definitions.
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Sec. 1. For the purposes of this act: (1) The term "executor" means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appoint…
Mich. Comp. Laws § 205.602 Domicile of decedents for death tax purposes, settlement of disputes; notice of election, rejection.
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Sec. 2. In any case in which this state and 1 or more other states each claims that it was the domicile of a decedent at his death, at any time prior to the commencement of legal action for determination of domicile within this state or within 60 days thereafter, any executor, or…
Mich. Comp. Laws § 205.603 Domicile of decedents for death tax purposes, settlement of disputes; written agreement with other taxing officials.
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Sec. 3. In any case in which an election is made and not rejected the commissioner of revenue of this state may enter into a written agreement with the other taxing officials involved and with the executors to accept a certain sum in full payment of any death taxes, together with…
Mich. Comp. Laws § 205.604 Domicile of decedents for death tax purposes, settlement of disputes; arbitration board, procedure, determination.
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Sec. 4. If in any such case it appears that an agreement cannot be reached, as provided in section 3, or if 1 year shall have elapsed from the date of the election without such an agreement having been reached, the domicile of the decedent at the time of his death shall be determ…