Michigan § 205.312 “Person” and “producer” defined.

Michigan Statutes

§ 205.312 — “Person” and “producer” defined.

Michigan § 205.312

Ch. 205TAXATION

Act 48 of 1929SEVERANCE TAX ON OIL OR GAS (205.301-205.317)

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Bluebook

Mich. Comp. Laws § 205.312 (2026).

Text

SEVERANCE TAX ON OIL OR GAS (EXCERPT) Act 48 of 1929 205.312 “Person” and “producer” defined. 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.

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SEVERANCE TAX ON OIL OR GAS (EXCERPT) Act 48 of 1929 205.312 “Person” and “producer” defined. 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.