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Marijuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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The Michigan Severance Tax Act, MCL 205.301, levies a tax on oil and gas severed from the soil in Michigan. Producers or purchasers are required to report the oil and gas production, and the value, in a monthly return. Michigan severance tax returns must be filed monthly, by the 25th of the month following the production. Returns not filed timely are subject to the late filing penalty and interest provisions of the Michigan Revenue Act, MCL 205.1 et seq
| Tax Year | Fee |
|---|---|
| 2025 | 1.00 % of gross cash market value |
| 2024 | 0.74 % of gross cash market value |
| 2023 | 1.00 % of gross cash market value |
| 2022 | 1.00 % of gross cash market value |
| Resource | Resource Type | Tax Rate |
|---|---|---|
| Oil | Oil Condensate | 6.6% of gross cash market value |
| Marginal/Stripper Oil Well | Oil Condensate | 4% of gross cash market value |
| Gas | Gas Natural Gas Liquids Condensate |
5% of gross cash market value |
| RAB Number | Title |
|---|---|
| 1989-13 | Native Gas |
| 1989-14 | Filing Severance Tax Returns |
| 1989-16 | Liability of Common Purchaser |
| 1989-17 | Liability – Audit Deficiencies |
| 1989-20 | Lease Use Gas Taxability |
| 1992-6 | Severance Taxation of Gas Used in Gas Injection |
| 1992-8 | Lower Severance Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensate Production |
| 2019-23 | Allowable Marketing Cost Deductions to Severance Tax on Natural Gas |