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Michigan Legislature
Michigan Compiled Laws Complete Through PA 93 of 2019
House: Adjourned until Wednesday, November 20, 2019 10:00:00 AM
Senate: Adjourned until Wednesday, November 20, 2019 10:00:00 AM


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Act 48 of 1929
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SEVERANCE TAX ON OIL OR GAS

Act 48 of 1929

AN ACT levying a specific tax to be known as the severance tax upon all producers engaged in the business of severing oil and gas from the soil; prescribing the method of collecting the tax; requiring all producers of such products or purchasers thereof to make reports; to provide penalties; to provide exemptions and refunds; to prescribe the disposition of the funds so collected; and to exempt those paying such specific tax from certain other taxes.


History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 205.301SectionSeverance tax on oil or gas.
Section 205.302SectionMonthly reports; contents, form.
Section 205.303SectionSeverance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects.
Section 205.304SectionProduction record, keeping, open to inspection; penalty.
Section 205.305SectionReport, contents.
Section 205.306SectionAdministration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.
Section 205.307-205.309SectionRepealed. 1980, Act 166, Eff. Sept. 17, 1980.
Section 205.310SectionInjunction.
Section 205.311Section“Oil” and “gas” defined.
Section 205.311aSection"Carbon dioxide secondary or enhanced recovery project" defined.
Section 205.312Section“Person” and “producer” defined.
Section 205.313SectionReceipt; contents.
Section 205.314SectionTaxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs.
Section 205.315SectionIn lieu of other taxes; exceptions.
Section 205.316SectionRepealed. 1980, Act 166, Eff. Sept. 17, 1980.
Section 205.317SectionInformation as to production; availability, conditions.
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