Sec. 2e.
For a decedent dying after December 31, 1991, for inheritances or transfers not subject to the additional tax imposed under section 2a, there is allowed a credit for 10% of the tax imposed under this act.
History: Add. 1992, Act 65, Imd. Eff. May 28, 1992 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax