Sec. 7. (1) Each taxpayer shall prepare, keep, and preserve a full and complete record for each tax year of all minerals extracted from the earth in this state or beneficiated in this state, and that record shall be open at all times to the inspection of the department. (2) Annually, the department shall publish the value of all minerals reported under this act.
Mich. Comp. Laws § 211.787
Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals
2012, Act 410, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.