Mich. Comp. Laws § 205.606
Current through Public Act 122 of the 2024 Legislative Session
When in any case the board of arbitration determines that a decedent died domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed 4% of the amount of the taxes per annum.
MCL 205.606