Michigan Compiled Laws
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 in the business of severing from the soil, oil or gas, a specific tax to be known as the severance tax.
History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3604 ;-- CL 1948, 205.301 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965

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Structure Michigan Compiled Laws

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.

Section 205.302 - Monthly Reports; Contents, Form.

Section 205.303 - Severance Tax; Rate; Computing Value of Production; Payment; Lien; Withholding; Deduction; Reimbursement; Exception; Carbon Dioxide Secondary or Enhanced Recovery Projects.

Section 205.304 - Production Record, Keeping, Open to Inspection; Penalty.

Section 205.305 - Report, Contents.

Section 205.306 - Administration of Tax; Conflicting Provisions; Rules; Statute of Limitations; Assignment of Claim Against State Prohibited.

Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.

Section 205.310 - Injunction.

Section 205.311 - “Oil” and “Gas” Defined.

Section 205.311a - "Carbon Dioxide Secondary or Enhanced Recovery Project" Defined.

Section 205.312 - “Person” and “Producer” Defined.

Section 205.313 - Receipt; Contents.

Section 205.314 - Taxes to Accompany Report; Disposition of Taxes, Penalties, and Costs; Payment of Credits for Heating Fuel Costs.

Section 205.315 - In Lieu of Other Taxes; Exceptions.

Section 205.316 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.

Section 205.317 - Information as to Production; Availability, Conditions.