Michigan Compiled Laws

Mich. Comp. Laws § 205.301 (2026)

Severance tax on oil or gas.

✓ current as of July 2026

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SEVERANCE TAX ON OIL OR GAS

Act 48 of 1929

205.301 Severance tax on oil or gas.

Sec. 1.

There is hereby levied upon each producer engaged in the business of severing from the soil, oil or gas, a specific tax to be known as the severance tax.

History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3604 ;-- CL 1948, 205.301 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965

Notes of Decisions

Cited in 9 cases, 1964–2004 · leading case: Comben v. State, 688 N.W.2d 840 (Mich. Ct. App. 2004).

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Comben v. State, 688 N.W.2d 840 (Mich. Ct. App. 2004). · cites it 2× “§ 205.301 et seq. These defendants alternatively sought a ruling that the GPTA, as amended, if applied to oil and gas interests violates the due process clauses of the Michigan and United States constitutions.”

Brown v. Shell Oil Co., 339 N.W.2d 709 (Mich. Ct. App. 1983). · cites it 2× “Shell deducts a pro-rata share of the state severance tax on oil and gas, MCL 205.301 et seq.; MSA 7.351 et seq., from plaintiffs’ royalty interests.”

Antrim Cnty. Treasurer v. Dep't of Treasury, 263 Mich. App. 474 (Mich. Ct. App. 2004). · cites it 2× “116(C)(8), seeking a ruling that the GPTA does not apply to leases or the rights to develop and operate any lands of this state for oil and gas, the values created thereby, and the property rights attached to or inherent therein because *478 they are exempt by virtue of the…”

Muldavin v. Dep't of Treasury, 457 N.W.2d 50 (Mich. Ct. App. 1990). “Petitioners neither filed severance tax returns in *227 which they declared an overpayment of those taxes nor directly requested a refund in writing. Under these circumstances, the dismissal of the petition was not an error of law.”

Hilliard v. Shell W. E & P, Inc., 836 F. Supp. 1365 (W.D. Mich. 1993). · cites it 2× “48 of the Public Acts of 1929, being sections 205.301 to 205.317 of the Michigan Compiled Laws.”

Lawnichak v. Dep't of Treasury, 543 N.W.2d 359 (Mich. Ct. App. 1995). · cites it 2× “Defendant is the state agency responsible for administering and collecting the severance tax, MCL 205.301 et seq.; MSA 7.351 et seq. Plaintiffs brought this action challenging the constitutionality of the severance tax act.”

Michigan Consol. Gas Co. v. Austin Twp., 128 N.W.2d 491 (Mich. 1964). “Severance taxes were paid on this gas, and it is, therefore, the plaintiff’s claim that under the provisions of the Michigan severance tax act (CL 1948, § 205.301 et seq. [Stat Ann 1960 Eev § 7.”

Elenbaas v. Dep't of Treasury, 597 N.W.2d 271 (Mich. Ct. App. 1999). · cites it 4× “§ 205.301 et seq.; M.S.A. § 7.351 et seq.”

Elenbaas v. Dep't of Treasury, 585 N.W.2d 305 (Mich. Ct. App. 1998). “MCL 205.301; MSA 7.351; Lawnichak v Dep’t of Treasury, 214 Mich App 618, 623 ; 543 NW2d 359 (1995).”

— Mich. Comp. Laws § 205.301(1) — 1 case

Lawnichak v. Dep't of Treasury, 543 N.W.2d 359 (Mich. Ct. App. 1995). “Defendant is the state agency responsible for administering and collecting the severance tax, MCL 205.301 et seq.; MSA 7.351 et seq. Plaintiffs brought this action challenging the constitutionality of the severance tax act.”

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