Massachusetts Bonding & Insurance v. Commissioner

Presented is the question whether the general 6-year statute of limitations, CL 1948, § 609.13, as amended by PA 1951, No 21 (Stat Ann 1953 Cum Supp §27.605), applies to an inheritance *384tax claim of the State of Michigan under CL 1948, § 205.201 et seq. (Stat Ann § 7.561 et seq.).

CL 1948, § 609.28 (Stat Ann § 27.620), provides:

“The limitations herein before prescribed for the commencement of actions, shall apply to the same actions when brought in the name of the people of this State, or in the name of any officer or otherwise, for the benefit of the State, in the same manner as to actions…