Michigan Compiled Laws

Mich. Comp. Laws § 205.232 (2026)

Tax on transfer of estate of residents and nonresidents.

✓ current as of July 2026

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MICHIGAN ESTATE TAX ACT

Act 188 of 1899

205.232 Tax on transfer of estate of residents and nonresidents.

Sec. 32.

(1) A tax is imposed upon the transfer of the estate of every person who at the time of death was a resident of this state. The tax is equal to the maximum allowable federal credit under the internal revenue code for estate, inheritance, legacy, and succession taxes paid to the states. This tax shall be reduced by the amount of all estate, inheritance, legacy, and succession taxes paid to states other than Michigan, which amount shall not exceed an amount equal to the proportional share of that maximum allowable federal credit that the gross value of all real and tangible personal property located in states other than this state bears to the gross value of all property included in the decedent's gross estate wherever located.

(2) A tax is imposed upon the transfer of property located in this state of every person who at the time of death was not a resident of this state. The tax is an amount equal to the proportional share of the maximum allowable federal credit under the internal revenue code for estate, inheritance, legacy, and succession taxes paid to the states, that the gross value of all real and tangible personal property located in this state bears to the gross value of all property included in the decedent's gross estate wherever located.

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

PopularName Notes:

Inheritance Tax

Notes of Decisions

Cited in 2 cases, 2003–2005 · leading case: In Re Lacks Est., 662 N.W.2d 54 (Mich. Ct. App. 2003).

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In Re Lacks Est., 662 N.W.2d 54 (Mich. Ct. App. 2003). · cites it 20× “] Clearly, it is the federal credit allowable for taxes paid to the state that determines the amount owed for Michigan estate tax.”

Comptroller of the Treasury v. Phillips, 865 A.2d 590 (Md. 2005). “Mich. Comp. Laws § 205.232 (1) (2003) provides as follows: "A tax is imposed upon the transfer of the estate of every person who at the time of death was a resident of this state.”

— Mich. Comp. Laws § 205.232(1) — 1 case

In Re Lacks Est., 662 N.W.2d 54 (Mich. Ct. App. 2003). “] Clearly, it is the federal credit allowable for taxes paid to the state that determines the amount owed for Michigan estate tax.”

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