Michigan § 211.787 Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.

Michigan Statutes

§ 211.787 — Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.

Michigan § 211.787

Ch. 211TAXATION OF REAL AND PERSONAL PROPERTY

Act 410 of 2012NONFERROUS METALLIC MINERALS EXTRACTION SEVERANCE TAX ACT (211.781-211.791)

This text of Michigan § 211.787 (Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.) 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 § 211.787 (2026).

Text

NONFERROUS METALLIC MINERALS EXTRACTION SEVERANCE TAX ACT (EXCERPT) Act 410 of 2012 211.787 Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals. 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.

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NONFERROUS METALLIC MINERALS EXTRACTION SEVERANCE TAX ACT (EXCERPT) Act 410 of 2012 211.787 Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals. 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.