There Is a Newer Version of the Michigan Compiled Laws
2012 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.
- 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- Section 205.307-205.309 — Repealed. 1980, Act 166, Eff.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 205.312 — 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- Section 205.316 — Repealed. 1980, Act 166, Eff.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.
Disclaimer: These codes may not be the most recent version. Michigan may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
