Mich. Comp. Laws » Michigan Compiled Laws / Chapter 205 / Act 48 of 1929

Mich. Comp. Laws § 205.315

In lieu of other taxes; exceptions.

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SEVERANCE TAX ON OIL OR GAS


Act 48 of 1929


205.315 In lieu of other taxes; exceptions.

Sec. 15.

    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 inherent therein, or the values created thereby; upon all leases or the rights to develop and operate any lands of this state for oil or gas, the values created thereby and the property rights attached to or inherent therein: Provided, however, Nothing herein contained shall in anywise exempt the machinery, appliances, pipe lines, tanks and other equipment used in the development or operation of said leases, or used to transmit or transport the said oil or gas: And provided further, That nothing herein contained shall in anywise relieve any corporation or association from the payment of any franchise or privilege taxes required by the provisions of the state corporation laws.

History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3618 ;-- CL 1948, 205.315

Notes of Decisions
Cited in 9 cases, 1983–2004 · leading case: Comben v. State
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Comben v. State (2004) michctapp · cites it 3× “§ 205.315 (emphases added).] Defendants-appellants argue that § 15 applies only to oil and gas severed from the ground in the sense of being removed from the ground, not severed interests in undeveloped oil and gas.”
Cowen v. Department of Treasury (1994) michctapp · cites it 10× “The Tax Tribunal denied petitioner's claim that the exemption in the severance tax act, MCL 205.315; MSA 7.365, entitled petitioner to a refund of the payments made under the Single Business Tax Act, MCL 208.”
Bauer v. Department of Treasury (1993) michctapp “In doing so, they relied on § 15 of the severance tax act, MCL 205.315; MSA 7.365, which provides: 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 inherent therein, or the…”
Antrim County Treasurer v. Department of Treasury (2004) michctapp · cites it 3× “[MCL 205.315 (emphasis added).] Defendants-appellants argue that § 15 applies only to oil and gas severed from the ground in the sense of being removed from the ground, not severed interests in undeveloped oil and gas.”
Cook v. Department of Treasury (1998) michctapp “After exempting oil and gas gross proceeds from income, but still deducting oil and gas expenses, each of the amended returns reflected a net operating loss (nol), which plaintiffs carried back to offset income in previous years and resulted in a claim for a refund.”
Brown v. Shell Oil Co. (1983) michctapp “” MCL 205.315; MSA 7.365. Thus, we conclude that, assuming that the Attorney General was correct in stating that the oil *119 and gas severance tax was assessable only against lessee operators, the 1965 amendment to that act changed the act to provide that all producers,…”
Elenbaas v. Department of Treasury (1999) michctapp · cites it 4× “§ 205.315; M.S.A. § 7.365, allows an individual who pays the severance tax on royalties received from oil and gas leases to be exempt from paying income tax on those royalties.”
Hilliard v. Shell Western E & P, Inc. (1993) miwd “§ 205.315, M.S.A. § 7.365. As the Broim v.”
Elenbaas v. Department of Treasury (1998) michctapp · cites it 2× “Bauer, supra at 99 . This Court held that § 15 was clear and unambiguous and that, when it applies, the severance tax is to be paid in lieu of all other taxes.”
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