Michigan Compiled Laws

Mich. Comp. Laws § 205.223 (2026)

Applicability of sections.

✓ current as of July 2026
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MICHIGAN ESTATE TAX ACT


Act 188 of 1899


205.223 Applicability of sections.

Sec. 23.

    Notwithstanding any other provisions of this act, the following apply:

    (a) Sections 1 through 22 apply only to the estate of a resident or nonresident decedent dying before October 1, 1993 or to a generation-skipping transfer that occurs after December 31, 1992 but before October 1, 1993.

    (b) Sections 31 to 56 apply only to the estate of a resident or nonresident decedent dying after September 30, 1993 or to a generation-skipping transfer that occurs after September 30, 1993.

History: Add. 1993, Act 54, Imd. Eff. June 3, 1993

PopularName Notes:

Inheritance Tax