Michigan Compiled Laws
Mich. Comp. Laws § 205.312 (2026)
“Person” and “producer” defined.
✓ current as of July 2026
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SEVERANCE TAX ON OIL OR GAS
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.
History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3615 ;-- CL 1948, 205.312 ;-- Am. 1965, Act 299, Imd. Eff. July 22, 1965
Notes of Decisions
Cited in 5
cases, 1983–1998 · leading case: Brown v. Shell Oil Co., 339 N.W.2d 709 (Mich. Ct. App. 1983).
Brown v. Shell Oil Co., 339 N.W.2d 709 (Mich. Ct. App. 1983). “” MCL 205.312(2); MSA 7.362(2). In this appeal, plaintiffs concede that they are *114 producers as defined by the statute.”
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.”
Lawnichak v. Dep't of Treasury, 543 N.W.2d 359 (Mich. Ct. App. 1995). “[MCL 205.312(2); MSA 7.362(2).] *622 The net effect of these amendments was to make holders of royalty interests such as plaintiffs liable for payment of the severance tax.”
Hilliard v. Shell W. E & P, Inc., 836 F. Supp. 1365 (W.D. Mich. 1993). “§ 205.312, M.S.A. § 7.362. In contrast, Act 61 defines “producer” as “the operator, whether owner or not, of a well or wells capable of producing oil or gas or both in paying quantities.”
Elenbaas v. Dep't of Treasury, 585 N.W.2d 305 (Mich. Ct. App. 1998). “Section 15 of the severance tax act specifically provides that the severance tax is to be paid “in lieu of all other taxes”: The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or…”
— Mich. Comp. Laws § 205.312(2) — 4 cases
Brown v. Shell Oil Co., 339 N.W.2d 709 (Mich. Ct. App. 1983). “” MCL 205.312(2); MSA 7.362(2). In this appeal, plaintiffs concede that they are *114 producers as defined by the statute.”
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.”
Lawnichak v. Dep't of Treasury, 543 N.W.2d 359 (Mich. Ct. App. 1995). “[MCL 205.312(2); MSA 7.362(2).] *622 The net effect of these amendments was to make holders of royalty interests such as plaintiffs liable for payment of the severance tax.”
Elenbaas v. Dep't of Treasury, 585 N.W.2d 305 (Mich. Ct. App. 1998). “Section 15 of the severance tax act specifically provides that the severance tax is to be paid “in lieu of all other taxes”: The severance tax herein provided for shall be in lieu of all other taxes, state or local, upon the oil or gas, the property rights attached thereto or…”
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