Division - EXCEPTIONS AND LIMITATIONS

Section 205.202 - Tax on certain transfers of property; exemptions; tax rate on excess; exemption applicable to beneficiary's interest; allowance granted by court order to widow or family of decedent; tax rate in cases other than those specified; exemption on transfer of property or ownership of family-owned business
Section 205.202a - Additional estate tax; purpose and construction of section; tax on generation-skipping transfers; "federal estate tax" defined
Section 205.202b - [Repealed]
Section 205.202c - Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension
Section 205.202d - Tax on transfer of qualified farm real property to qualified heir; exemption conditioned on execution of farmland development rights agreement; election to defer taxes due; affidavit; powers and duties of probate judge; sale of real property or ceasing to use real property for agricultural use; notice; amount due state; applicability of subsections (1) to (5) and (7); exemption under MCL 205.202
Section 205.202e - Credit for certain inheritances or transfers