No. MCL 207.526 (h)(i) provides an exemption from the SRETT when the grantor is the United States, the State of Michigan, a political subdivision or municipality within the State of Michigan, or an "officer" of either the United States or this state or of a municipality of this state, while acting in his or her official capacity. The bankruptcy trustee is not an "officer" of the United States within the meaning of the exemption but rather is acting as the representative of the estate in bankruptcy. See California Board of Equalization v Sierra Summit, Inc., 490 US 844, 109 S COURT 2228, 104 L Ed 2d 910 (1989).

NOTE: Sales of realty under Chapter 11 or Chapter 12 plans are exempt from SRETT under 11 U.S.C. 1146(c) and 1231(c), respectively.