205.301 Severance tax on oil or gas. Sec. 1. There is hereby levied upon each producer engaged in the business of severing from the soil, oil or gas, a specific tax to be known as the severance tax. History: 1929, Act 48, Eff. Aug. 28, 1929 ;– CL 1929, 3604 ;– CL 1948, 205.301 ;– […]
205.302 Monthly reports; contents, form. Sec. 2. (1) Every corporation, association, person, common carrier, pipe line company or common purchaser, who shall receive or purchase or transport any such oil or gas, shall make a report on or before the twenty-fifth day of each month in the form and manner required by the department of […]
205.303 Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects. Sec. 3. (1) Except as provided in subsections (2), (3), and (4), the severance tax required to be paid by each producer at the time of rendering each monthly report, or by a pipeline […]
205.304 Production record, keeping, open to inspection; penalty. Sec. 4. Each corporation, association or person mentioned and included in sections 1 and 2 of this act shall make, keep and preserve a full and complete record of all such oil produced in this state during the time so engaged in its production, and said record […]
205.305 Report, contents. Sec. 5. In each report required to be made by this act, such corporation, association or person making the same shall show in detail the disposition made of any such oil or gas. Said report shall show to whom any such oil or gas was sold or delivered to each, and shall […]
205.306 Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited. Sec. 6. (1) The tax imposed by this act shall be administered by the revenue commissioner of the department of treasury, under Act No. 122 of the Public Acts of 1941, as amended, being sections 205.1 to 205.19 of […]
205.307-205.309 Repealed. 1980, Act 166, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed sections pertained to failure to file return, report, or remittance, and to liens.
205.310 Injunction. Sec. 10. Upon a bill being filed under the direction of the attorney general in the circuit court for the county of Ingham, that court shall have power to restrain by injunction, any corporation, association or person who has failed to comply with any of the provisions of this act and in the […]
205.311 “Oil” and “gas” defined. Sec. 11. (1) The word “oil” as used in this act means petroleum oil, mineral oil, or other oil taken from the earth. (2) “Gas” as used in this act does not include methane gas extracted from a landfill. History: 1929, Act 48, Eff. Aug. 28, 1929 ;– CL 1929, […]
205.311a “Carbon dioxide secondary or enhanced recovery project” defined. Sec. 11a. As used in this act, “carbon dioxide secondary or enhanced recovery project” means operations designed to increase the amount of oil or gas recoverable from a reservoir by injection of carbon dioxide, either alone or as a primary component of a mixture with other […]
205.312 “Person” and “producer” defined. Sec. 12. (1) “Person” as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and persons acting under declarations of trust. (2) “Producer” as used in this act means a person who owns, or is entitled to delivery […]
205.313 Receipt; contents. Sec. 13. Any corporation, association or person paying any tax, penalty or cost under the provisions of this act, to the state tax commission shall be entitled to a receipt for the same, showing the time of payment and the purpose for which paid. History: 1929, Act 48, Eff. Aug. 28, 1929 […]
205.314 Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs. Sec. 14. (1) All taxes shall accompany the report provided for in section 2. Except as provided in subsection (2), all taxes, penalties, or costs paid to the state treasurer under this act shall be paid into […]
205.315 In lieu of other taxes; exceptions. Sec. 15. The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or inherent therein, or the values created thereby; upon all leases or the rights to develop and operate any […]
205.316 Repealed. 1980, Act 166, Eff. Sept. 17, 1980. Compiler’s Notes: The repealed section pertained to overpayments.
205.317 Information as to production; availability, conditions. Sec. 17. The department of revenue may provide information to any person as to the quantities of oil or gas purchased or reported when the department is satisfied that the information will be used for public or petroleum industry educational or research purposes. History: Add. 1965, Act 299, […]
