Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 205.202c — Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension

An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act.

Last amended: History: Add. 1978, Act 357, Imd. Eff. July 20, 1978 Compiler's Notes: For applicability of section, see MCL 205.223(a). Popular Name: Inheritance Tax

Source: official text