Michigan Compiled Laws
Act 48 of 1929 - Severance Tax on Oil or Gas (205.301 - 205.317)
Section 205.311 - “Oil” and “Gas” Defined.

Sec. 11.
(1) The word "oil" as used in this act means petroleum oil, mineral oil, or other oil taken from the earth.
(2) "Gas" as used in this act does not include methane gas extracted from a landfill.
History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3614 ;-- CL 1948, 205.311 ;-- Am. 1989, Act 126, Imd. Eff. June 28, 1989

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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Section 205.307-205.309 - Repealed. 1980, Act 166, Eff.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Section 205.316 - Repealed. 1980, Act 166, Eff.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.