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Mich. Comp. Laws § 205.312

“Person” and “producer” defined

Applied in 5 court decisions — leading case 128 Mich. App. 111 - Brown v. Shell Oil Co. (1983)

Most recently applied in Elenbaas v. Department of Treasury (November 1998)

1929, Act 48, Eff

How often courts cite this section

19831990199810
citing decisions per year

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.

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 of a share in kind or a share of the monetary proceeds from the sale of, gas or oil as of the time of its production or severance.

Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.