Go To Top capitol dome
Michigan Legislature
Michigan Compiled Laws Complete Through PA 47 of 2019
House: Adjourned until Tuesday, August 20, 2019 12:00:00 PM
Senate: Adjourned until Tuesday, August 20, 2019 10:00:00 AM


Registered User Login is currently disabled. Sorry for any inconvenience this may cause.

Michigan Legislature

Main Content

Act 410 of 2012
Search within this Statute for

Jump to the first occurrence of "severance"


NONFERROUS METALLIC MINERALS EXTRACTION SEVERANCE TAX ACT

Act 410 of 2012

AN ACT to levy specific taxes on certain nonferrous metallic minerals on certain taxpayers in this state; to provide for the levy, collection, and administration of the specific tax; to provide certain reporting requirements; to provide for certain penalties; to provide certain exemptions, credits, and refunds; and to provide for the distribution of the specific tax.


History: 2012, Act 410, Imd. Eff. Dec. 20, 2012


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 211.781SectionShort title.
Section 211.782SectionDefinitions.
Section 211.783SectionMineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption.
Section 211.784SectionMinerals 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 211.785SectionPreparation and submission of report by taxpayer.
Section 211.786SectionMineral-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 211.787SectionRecord to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.
Section 211.788SectionRules.
Section 211.789SectionMinerals 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 211.790SectionRestraining order.
Section 211.791SectionAdministration of tax by department.
up icon