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Severance Tax

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The Michigan Severance Tax Act, MCL 205.302(l), requires every corporation, association, person, common carrier, pipe line company or common purchaser who receives, purchases or transports severed oil or gas to make a report on or before the 25th day of each month showing the amount of oil and gas received, purchased, stored or transported during the preceding month. Other information such as the value of the severed oil and gas is also required to be reported. Michigan severance tax returns that are not filed timely by the 25th of the month following the production and/or sale of the severed product are subject to the late filing penalty and interest provisions of the Michigan Revenue Act, MCL 205.2 et seq.

Severance Tax Oil and Gas Fee Rates by Calendar Year
CALENDAR YEAR ANNUAL FEE RATE
2006 .0045
2007 .0065
2008 .0075
2009 .0025
2010 .0029

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