Based primarily upon evidence from the site of Urichu in the Lake P�tzcuaro Basin of Michoac�n, we propose that changes in the burial practices of local elites document a transformation of these elites from highly ranked local chiefs into a socially stratified elite class associated with the emergence of the Tarascan state. Two distinctive mortuary patterns that represent the Classic-Epiclassic and Late Postclassic periods are presented. These patterns vary in the age and sex composition of differing mortuary facilities, the preparation and treatment of the bodies, the mortuary facilities, the types of burial goods, and the location of the burials within settlements. Comparison to mortuary practices from the sites of Loma Santa Mar�a (Morelia), Guadalupe (Zacapu Basin), Tingambato, and Tres Cerritos (Cuitzeo Basin) place these patterns in a regional context. By contrasting the earlier mortuary pattern, which is associated with societies poorly known, with the later mortuary pattern, which is associated with the well documented Tarascan empire, it is possible to propose a model of a transformation in regional political economies associated with the emergence of the Tarascan state in the Postclassic period. This transformation involved a shift in elite identity from one primarily associated with imported finished goods from distant powerful centers and control of prestige goods networks, to an identity primarily associated with locally produced, distinctively Tarascan, goods and control of tributary, military, political, and ideological networks.