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  2. U.S. State Codes
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  4. Michigan
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  6. Chapter 205 - Taxation
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  8. 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  • Section 205.307-205.309 Repealed. 1980, Act 166, Eff.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  • Section 205.316 Repealed. 1980, Act 166, Eff.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.
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