Sec. 12.
(1) "Person" as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and persons acting under declarations of trust.
(2) "Producer" as used in this act means a person who owns, or is entitled to delivery of a share in kind or a share of the monetary proceeds from the sale of, gas or oil as of the time of its production or severance.
History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3615 ;-- CL 1948, 205.312 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
Structure 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.
Section 205.302 - Monthly Reports; Contents, Form.
Section 205.304 - Production Record, Keeping, Open to Inspection; Penalty.
Section 205.305 - Report, Contents.
Section 205.307-205.309 - Repealed. 1980, Act 166, Eff. Sept. 17, 1980.
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 205.315 - 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Section 205.316 - Repealed. 1980, Act 166, Eff.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.