Michigan Statutes

§ 205.313 — Receipt; contents.

Michigan § 205.313

JurisdictionMichigan

Ch. 205TAXATION

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

This text of Michigan § 205.313 (Receipt; contents.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.313 (2026).

Text

SEVERANCE TAX ON OIL OR GAS (EXCERPT) Act 48 of 1929 205.313 Receipt; contents. Sec.

13.Any corporation, association or person paying any tax, penalty or cost under the provisions of this act, to the state tax commission shall be entitled to a receipt for the same, showing the time of payment and the purpose for which paid.

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Legislative History

1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3616 ;-- CL 1948, 205.313

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Receipt and collection of local community stabilization share.

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Refund or credit for returned tangible personal property or service; written notice.

§ 205.101a

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§ 205.102

§ 205.103

§ 205.103a

Sales of advertising and promotional direct mail; sales of other direct mail; direct payment authorization or exemption form provided by purchaser; limitation; definitions.

§ 205.104

§ 205.104a

Inventory and records; maintenance; preservation; tax liability; failure to file return or preserve records; tax assessment; basis; indirect audit; information exception; blanket exemption; "indirect audit procedure" and "sufficient records" defined.

§ 205.104b

Exemption claimed by purchaser; duties of seller; process to claim exemption after purchase.

§ 205.105

Failing to register; penalty.

§ 205.106

Seller's failure to comply with act; penalty.

§ 205.107

Computation of tax amount; rounding up to whole cent.

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Bluebook (online)

Michigan § 205.313, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.313.