Michigan Laws 205.606 – Domicile of decedents for death tax purposes, settlement of disputes; maximum interest and penalties if decedent domiciled in this state
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Terms Used In Michigan Laws 205.606
- Decedent: A deceased person.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 4% of the amount of the taxes per annum.