Michigan Statutes

§ 205.316

Michigan § 205.316

JurisdictionMichigan

Ch. 205TAXATION

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

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Bluebook

Mich. Comp. Laws § 205.316 (2026).

Text

SEVERANCE TAX ON OIL OR GAS (EXCERPT)Act 48 of 1929205.316 Repealed. 1980, Act 166, Eff. Sept. 17, 1980. Compiler's Notes: The repealed section pertained to overpayments.

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Nearby Sections

15

§ 205.1

Department as agency responsible for tax collection; definitions.

§ 205.10

§ 205.100

Administration of tax; conflicting provisions; rules; filing claims for refund; payment of refunds; payment of refund filed for interstate access telephone services; tax imposed under tobacco products tax act.

§ 205.100a

Receipt and collection of local community stabilization share.

§ 205.101

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

§ 205.101a

Selling or quitting business; final return; withholding of purchase money to cover taxes, interest, and penalties; liability for failure to withhold purchase money; purchaser liability for taxes, interest, and penalties of former owner.

§ 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 § 205.316, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/205/205.316.