Sec. 10.
Unless the minerals severance tax is being contested as provided by law, upon an action being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall have power to restrain by injunction any taxpayer or person that has failed to comply with this act and in the same manner to restrain any taxpayer or person from continuing to extract minerals while delinquent in the filing of any report or the paying of any tax, penalty, or cost required under this act.
History: 2012, Act 410, Imd. Eff. Dec. 20, 2012
Structure Michigan Compiled Laws
Chapter 211 - Taxation of Real and Personal Property
Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791)
Section 211.781 - Short Title.
Section 211.782 - Definitions.
Section 211.785 - Preparation and Submission of Report by Taxpayer.