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U.S. State Codes
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Michigan
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Chapter 211 - Taxation of R...
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Act 410 of 2012 Nonferrous Metallic Minerals Ex...
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.