Act
Nonferrous metallic minerals extraction severance tax act
- Mich. Comp. Laws § 211.781— Short title
- Mich. Comp. Laws § 211.782— Definitions
- Mich. Comp. Laws § 211.783— Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption
- Mich. Comp. Laws § 211.784— Minerals severance tax; levy; other tax exemptions; rate; computation of taxable mineral value; payment; transfer or purchase of mineral; tax credit for open mines opened between January 1, 2011 and June 30, 2013; first year of tax levy
- Mich. Comp. Laws § 211.785— Preparation and submission of report by taxpayer
- Mich. Comp. Laws § 211.786— Mineral-producing property; determination by department; notification that property no longer mineral-producing property; notification; list to be provided by state geologist; notice of ceased operations
- Mich. Comp. Laws § 211.787— Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals
- Mich. Comp. Laws § 211.788— Rules
- Mich. Comp. Laws § 211.789— Minerals severance tax; allocation by department; collection by local tax collecting unit; distribution; report of collections and distributions; remittance of portion to department for deposit in rural development fund; modification so that distributions to school districts, this state, and local governmental units not reduced; provisions applicable to open mines opened between January 1, 2011 and June 30, 2013
- Mich. Comp. Laws § 211.790— Restraining order
- Mich. Comp. Laws § 211.791— Administration of tax by department