Michigan Compiled Laws
Chapter 205 - Taxation
Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)

Section 205.301 - Severance Tax on Oil or Gas. - Sec. 1. There is hereby levied upon each producer engaged...

Section 205.302 - Monthly Reports; Contents, Form. - Sec. 2. (1) Every corporation, association, person, common carrier, pipe...

Section 205.303 - Severance Tax; Rate; Computing Value of Production; Payment; Lien; Withholding; Deduction; Reimbursement; Exception; Carbon Dioxide Secondary or Enhanced Recovery Projects. - Sec. 3. (1) Except as provided in subsections (2), (3),...

Section 205.304 - Production Record, Keeping, Open to Inspection; Penalty. - Sec. 4. Each corporation, association or person mentioned and included...

Section 205.305 - Report, Contents. - Sec. 5. In each report required to be made by...

Section 205.306 - Administration of Tax; Conflicting Provisions; Rules; Statute of Limitations; Assignment of Claim Against State Prohibited. - Sec. 6. (1) The tax imposed by this act shall...

Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed sections pertained to failure to file...

Section 205.310 - Injunction. - Sec. 10. Upon a bill being filed under the direction...

Section 205.311 - “Oil” and “Gas” Defined. - Sec. 11. (1) The word "oil" as used in this...

Section 205.311a - "Carbon Dioxide Secondary or Enhanced Recovery Project" Defined. - Sec. 11a. As used in this act, "carbon dioxide secondary...

Section 205.312 - “Person” and “Producer” Defined. - Sec. 12. (1) "Person" as used in this act shall...

Section 205.313 - Receipt; Contents. - Sec. 13. Any corporation, association or person paying any tax,...

Section 205.314 - Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs. - Sec. 14. (1) All taxes shall accompany the report provided...

Section 205.315 - In Lieu of Other Taxes; Exceptions. - Sec. 15. The severance tax herein provided for shall be...

Section 205.316 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980. - Compiler's Notes: The repealed section pertained to overpayments.

Section 205.317 - Information as to Production; Availability, Conditions. - Sec. 17. The department of revenue may provide information to...