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U.S. State Codes
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Michigan
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Chapter 205 - Taxation
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Act 48 of 1929 Severance Tax on Oil or Gas (205...
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Section 205.307-205.309 Repealed. 1980, Act 166, Eff.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Section 205.316 Repealed. 1980, Act 166, Eff.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.