There is a newer version of the Michigan Compiled Laws
2014 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; carbon dioxide secondary or enhanced recovery projects.
- 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- Section 205.307-205.309 Repealed. 1980, Act 166, Eff.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 205.311a "Carbon dioxide secondary or enhanced recovery project" 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- Section 205.316 Repealed. 1980, Act 166, Eff.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.
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