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.
Mich. Comp. Laws § 205.301
Severance tax on oil or gas
Applied in 8 court decisions — leading case 128 Mich. App. 111 - Brown v. Shell Oil Co. (1983)
Most recently applied in 263 Mich. App. 474 - Comben v. State (October 2004)
1929, Act 48, Eff
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.