Terms Used In Michigan Laws > Chapter 205 > Act 188 of 1899 > BOOKS AND FORMS TO BE FURNISHED BY THE AUDITOR GENERAL

• Contemplation of death: The expectation of death that provides the primary motive to make a gift.
• Decedent: means a deceased person and includes, but is not limited to, a testator, grantor, bargainor, vendor, donor, or person who dies intestate. See Michigan Laws 205.256
• Decedent: A deceased person.
• Department: means the bureau of revenue of the department of treasury. See Michigan Laws 205.256
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• grantee: may be construed as including every person to whom any such interest or estate passes in like manner. See Michigan Laws 8.3e
• Grantor: The person who establishes a trust and places property into it.
• grantor: may be construed as including every person from or by whom any estate in lands passes in or by any deed. See Michigan Laws 8.3e
• Intestate: Dying without leaving a will.
• Legacy: A gift of property made by will.
• Legatee: A beneficiary of a decedent
• Person: means an individual, firm, partnership, joint venture, association, corporation, limited liability company, company, estate, or any other group or combination acting as a unit. See Michigan Laws 205.256
• Personal property: All property that is not real property.
• Probate: Proving a will
• property: means the property or interest in property of the testator, intestate, grantor, bargainor, or vendor, passing or transferred to those not specifically exempted from this act, and not as the property or interest in property passing or transferred to the individual legatees, devisees, heirs, next of kin, grantees, donees, or vendees, and includes all property or interest in property whether situated within or without this state and including all property represented or evidenced by note, certificate, stock, land, contract, mortgage or other kind or character of evidence thereof, and regardless of whether that evidence of property is owned, kept or possessed within or without this state. See Michigan Laws 205.221
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Resident: means that term as defined in section 18 of the income tax act of 1967, 1967 PA 281, MCL 206. See Michigan Laws 205.256
• 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
• Testate: To die leaving a will.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transfer: includes the passing of property or an interest in property in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale, or gift in the manner prescribed in this act. See Michigan Laws 205.221