# MCL 205.306

MCL 205.306, “Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state…”, is an MCL section of [1929 PA 48](https://ontology.bommaritollc.com/id/01a0d565-2851-71aa-a1b9-c2ea22619bf8) (SEVERANCE TAX ON OIL OR GAS); in force.

IRI: <https://ontology.bommaritollc.com/id/01a0d566-708c-7142-900f-ad7e92ee3e31>

Within: [1929 PA 48](https://ontology.bommaritollc.com/id/01a0d565-2851-71aa-a1b9-c2ea22619bf8)

Type: [schema:Legislation](https://schema.org/Legislation)

- `adms:identifier`: [mcl-object mcl-205-306](https://ontology.bommaritollc.com/id/01a0d566-708d-7508-ac7a-3c7d8ee9d67e)
- `eli:cites`:
  - [1941 PA 122](https://ontology.bommaritollc.com/id/01a0d565-1b78-73a4-abcc-f98c1bf9baef)
  - [1969 PA 306](https://ontology.bommaritollc.com/id/01a0d565-23d7-7760-b1a7-9bb9b2ebfe3a)
  - [MCL 205.13](https://ontology.bommaritollc.com/id/01a0d565-7b19-7227-a535-9ca5937e3aba)
  - [MCL 205.7](https://ontology.bommaritollc.com/id/01a0d565-7b1b-769f-b45e-288bc6826c3f)
  - [MCL 205.5](https://ontology.bommaritollc.com/id/01a0d565-7b1c-7100-bdc7-fef70d96b2f2)
  - [MCL 205.6a](https://ontology.bommaritollc.com/id/01a0d565-7b1d-72f8-8b84-9d751f4550a4)
  - [MCL 205.3](https://ontology.bommaritollc.com/id/01a0d565-7b23-73c8-b2f3-9ada95b015cd)
  - [MCL 205.1](https://ontology.bommaritollc.com/id/01a0d565-7b24-7129-85be-f2142d5fef6c)
  - [MCL 205.6](https://ontology.bommaritollc.com/id/01a0d565-7b79-75ea-85d9-f2f692eea012)
  - [MCL 205.8](https://ontology.bommaritollc.com/id/01a0d565-7b7a-7003-9980-1cf46af74b39)
  - [MCL 205.19](https://ontology.bommaritollc.com/id/01a0d565-7b7e-71cc-b6d6-a9a24379e858)
  - [MCL 205.10](https://ontology.bommaritollc.com/id/01a0d565-7b7e-71cc-b6d6-a9b311fa0375)
  - [MCL 205.15, 205.16](https://ontology.bommaritollc.com/id/01a0d565-7b7f-7508-9eff-543754dd63b2)
  - [MCL 205.9](https://ontology.bommaritollc.com/id/01a0d565-7b80-7460-ae03-0ffb2745e806)
  - [MCL 205.11](https://ontology.bommaritollc.com/id/01a0d565-7b81-701f-a7a5-8428aa1f6e5e)
  - [MCL 205.17](https://ontology.bommaritollc.com/id/01a0d565-7b81-701f-a7a5-8439d19fd9b8)
  - [MCL 205.3a](https://ontology.bommaritollc.com/id/01a0d565-7b82-7305-a8cf-844a5c5e6d26)
  - [MCL 205.2](https://ontology.bommaritollc.com/id/01a0d565-7b83-7202-856e-e5fac83035bc)
  - [MCL 205.18](https://ontology.bommaritollc.com/id/01a0d565-7b85-7179-83de-8ece30fb3bfc)
  - [MCL 205.12](https://ontology.bommaritollc.com/id/01a0d565-7b86-7408-8f7d-7f1eac7991d1)
  - [MCL 205.4](https://ontology.bommaritollc.com/id/01a0d565-7b8b-73e8-9bba-0d51772715ef)
  - [MCL 205.4a](https://ontology.bommaritollc.com/id/01a0d565-7b8d-7712-b3c6-3c82754ced0c)
  - [MCL 205.14](https://ontology.bommaritollc.com/id/01a0d565-7b8f-7175-a8ed-6648125ca5a3)
- `prov:wasDerivedFrom`:
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-306](https://ontology.bommaritollc.com/id/01a0d566-708c-7142-900f-ad7d503572a0)
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-306](https://ontology.bommaritollc.com/id/01a0e5ac-4ee7-7315-8860-3b4fb7f4f208)
- `schema:isPartOf`: [1929 PA 48](https://ontology.bommaritollc.com/id/01a0d565-2851-71aa-a1b9-c2ea22619bf8)
- `schema:legislationIdentifier`: MCL 205.306
- `schema:legislationJurisdiction`: [Michigan](https://ontology.bommaritollc.com/id/01a0ca47-57ff-7219-9e2f-cdc1b39bd0fa)
- `schema:legislationLegalForce`: [schema:InForce](https://schema.org/InForce)
- `schema:legislationType`: [MCL section](https://ontology.bommaritollc.com/vocab/leg/mclSection)
- `schema:name`: Administration of tax; conflicting provisions; rules; statute of limitations; assignment of claim against state prohibited.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-306](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-306)
- `skos:prefLabel`: MCL 205.306

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-306) (www.legislature.mi.gov)

## Pointing here

- Amended by (2; `eli:amends`):
  - [1975 PA 5](https://ontology.bommaritollc.com/id/01a0d565-5ceb-7777-9df9-bda4c8501e0e)
  - [1980 PA 166](https://ontology.bommaritollc.com/id/01a0d565-5ceb-7777-9df9-bdafb780fdba)

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Cite as: MCL 205.306. bc-ontology, release 0.1.0-rc15, 2026-09-28. https://ontology.bommaritollc.com/id/01a0d566-708c-7142-900f-ad7e92ee3e31
Release 0.1.0-rc15, graph hash 90961d0d6b29954f5f0257ebc2d1d12c6ce580def6a2f45cbf04d248aa879e72.