MCL - Index of Act 48 of 1929
NOTE: Dates reflect any modification to item, not necessarily a change in law.
| Title | Subject |
|---|---|
| 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| Section 205.307-205.309 | Repealed. 1980, Act 166, Eff.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| Section 205.316 | Repealed. 1980, Act 166, Eff.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. |