There is a newer version of the Michigan Compiled Laws
2012 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 levy.
- 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; modification so that distributions to school districts, this state, and local governmental units not reduced; provisions applicable to open mines opened between January 1, 2011 and June 30, 2013.
- Section 211.790 — Restraining order.
- Section 211.791 — Administration of tax by department.
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