# MCL 205.303

MCL 205.303, “Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception;…”, 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/01a0d566-7096-7362-9d15-beb91dd07f99>

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-205-303](https://ontology.bommaritollc.com/id/01a0d566-7097-725b-bd10-6d0832d451f4)
- `eli:cites`:
  - [1994 PA 451](https://ontology.bommaritollc.com/id/01a0d565-281e-71b4-99ba-9d3e4bf0d5cc)
  - [MCL 324.503](https://ontology.bommaritollc.com/id/01a0d566-6435-71d9-ac32-315de7a6c4ed)
  - [MCL 205.302](https://ontology.bommaritollc.com/id/01a0d566-7090-75df-a3bb-d58dd8e26d20)
- `prov:wasDerivedFrom`:
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-303](https://ontology.bommaritollc.com/id/01a0d566-7096-7362-9d15-beb8dbc11c9c)
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-303](https://ontology.bommaritollc.com/id/01a0e5ac-4eea-75c8-bff7-89f85e46a660)
- `schema:isPartOf`: [1929 PA 48](https://ontology.bommaritollc.com/id/01a0d565-2851-71aa-a1b9-c2ea22619bf8)
- `schema:legislationIdentifier`: MCL 205.303
- `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`: Severance tax; rate; computing value of production; payment; lien; withholding; deduction; reimbursement; exception; carbon dioxide secondary or enhanced recovery projects.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-303](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-303)
- `skos:prefLabel`: MCL 205.303

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-303) (www.legislature.mi.gov)

## Pointing here

- Amended by (5; `eli:amends`):
  - [1965 PA 299](https://ontology.bommaritollc.com/id/01a0d565-5cec-755b-bd0b-19d70bbee9a0)
  - [1975 PA 5](https://ontology.bommaritollc.com/id/01a0d565-5ceb-7777-9df9-bda4c8501e0e)
  - [1979 PA 198](https://ontology.bommaritollc.com/id/01a0d565-5ced-71a6-a40f-dddc8fe41723)
  - [1996 PA 135](https://ontology.bommaritollc.com/id/01a0d565-5ced-71a6-a40f-dde7fbdfe380)
  - [2014 PA 82](https://ontology.bommaritollc.com/id/01a0d565-5cee-7650-a2ed-85e7cce9fdd1)

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Cite as: MCL 205.303. bc-ontology, release 0.1.0-rc15, 2026-09-28. https://ontology.bommaritollc.com/id/01a0d566-7096-7362-9d15-beb91dd07f99
Release 0.1.0-rc15, graph hash 90961d0d6b29954f5f0257ebc2d1d12c6ce580def6a2f45cbf04d248aa879e72.