Michigan Laws 205.601 – Domicile of decedents for death tax purposes, settlement of disputes; definitions
Current as of: 2023 | Check for updates
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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 appointed and has qualified in another state.
Terms Used In Michigan Laws 205.601
- Decedent: A deceased person.
- Executor: A male person named in a will to carry out the decedent
- person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
- 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
- United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
(2) The term “taxing official” means the commissioner of revenue of the state of Michigan and the designated authority of a reciprocal state.
(3) The term “death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,””transfer tax,””succession tax,””estate tax,””death duty,””death dues,” or otherwise.
(4) The term “interested person” means any person who may be entitled to receive, or who has received any property or interest which may be required to be considered in computing the death tax of any state involved.
(5) The term “state” means any state, territory, or possession of the United States, or the District of Columbia. The term “this state” means the state of Michigan.
(6) The term “board” shall mean board of arbitration.