Michigan Compiled Laws
Act 410 of 2012 - Nonferrous Metallic Minerals Extraction Severance Tax Act (211.781 - 211.791)
Section 211.791 - Administration of Tax by Department.

Sec. 11.
The minerals severance tax levied under this act shall be administered by the department.
History: 2012, Act 410, Imd. Eff. Dec. 20, 2012

Structure Michigan Compiled Laws

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 211.783 - Mineral and Right, Claim, Lease, or Option; Tax Exemption; Shaft, Incline, Adit, or Value of Overburden Stripping at Open Mine; Tax Exemption.

Section 211.784 - Minerals Severance Tax; Levy; Other Tax Exemptions; Rate; Computation of Taxable Mineral Value; Payment; Transfer or Purchase of Mineral; Tax Credit for Open Mines Opened Between January 1, 2011 and June 30, 2013; First Year of Tax...

Section 211.785 - Preparation and Submission of Report by Taxpayer.

Section 211.786 - Mineral-Producing Property; Determination by Department; Notification That Property No Longer Mineral-Producing Property; Notification; List to Be Provided by State Geologist; Notice of Ceased Operations.

Section 211.787 - Record to Be Prepared, Kept, and Preserved by Taxpayer; Inspection; Publication of Value of All Minerals.

Section 211.788 - Rules.

Section 211.789 - Minerals Severance Tax; Allocation by Department; Collection by Local Tax Collecting Unit; Distribution; Report of Collections and Distributions; Remittance of Portion to Department for Deposit in Rural Development Fund; Modificatio...

Section 211.790 - Restraining Order.

Section 211.791 - Administration of Tax by Department.