Michigan Compiled Laws 188-1899-lien-of-tax-and-payment Lien Of Tax And Payment Thereof. (205.203...205.203a)

• Section 205.203 Tax And Interest On Tax As Lien On Property Transferred; Liability; Payment; Notice; Deferral Where Decedent Professional Artist; Proceeding To Enforce Lien; Parties; Information; Evidence Of Determination And Nonpayment Of Tax; Service Of Process On Infant Or Mentally Incompetent Person; Guardian Ad Litem; Decree; Redemption; Affidavit; Order To Sell Property; Adjournment, Publication, And Report Of Sale; Deeds; Fees.
  (1) The tax and the interest on the tax provided for in this act shall become a lien upon the property transferred until paid,...
• Section 205.203a Application Of Statute Of Limitations.
  No statute of limitations shall apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax,...

Last modified: October 10, 2016