# MCL 205.314

MCL 205.314, “Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs”, 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/01a0d566-7097-725b-bd10-6d0ab3a34294>

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-205-314](https://ontology.bommaritollc.com/id/01a0d566-7098-715a-8f13-6b778000bb10)
- `eli:cites`:
  - [1967 PA 281](https://ontology.bommaritollc.com/id/01a0d565-2331-7215-90ad-88e2a89974a5)
  - [MCL 206.527a](https://ontology.bommaritollc.com/id/01a0d566-12fc-716a-9835-d52facde874d)
  - [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-205-314](https://ontology.bommaritollc.com/id/01a0d566-7097-725b-bd10-6d09eaa724a2)
  - [evidence from https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-314](https://ontology.bommaritollc.com/id/01a0e5ac-4eeb-725d-9624-778c5ce9e900)
- `schema:isPartOf`: [1929 PA 48](https://ontology.bommaritollc.com/id/01a0d565-2851-71aa-a1b9-c2ea22619bf8)
- `schema:legislationIdentifier`: MCL 205.314
- `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`: Taxes to accompany report; disposition of taxes, penalties, and costs; payment of credits for heating fuel costs.
- `schema:url`: [https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-314](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-314)
- `skos:prefLabel`: MCL 205.314

## Elsewhere

- [Official page](https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-314) (www.legislature.mi.gov)

## Pointing here

- Amended by (5; `eli:amends`):
  - [1939 PA 124](https://ontology.bommaritollc.com/id/01a0d565-5cee-7650-a2ed-85f21698a2f9)
  - [1941 PA 301](https://ontology.bommaritollc.com/id/01a0d565-5cef-71ee-8bae-83d14866da1f)
  - [1947 PA 321](https://ontology.bommaritollc.com/id/01a0d565-5cef-71ee-8bae-83dcbdb7797c)
  - [1979 PA 198](https://ontology.bommaritollc.com/id/01a0d565-5ced-71a6-a40f-dddc8fe41723)
  - [1994 PA 307](https://ontology.bommaritollc.com/id/01a0d565-5cef-71ee-8bae-83e79234598b)

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Cite as: MCL 205.314. bc-ontology, release 0.1.0-rc15, 2026-09-28. https://ontology.bommaritollc.com/id/01a0d566-7097-725b-bd10-6d0ab3a34294
Release 0.1.0-rc15, graph hash 90961d0d6b29954f5f0257ebc2d1d12c6ce580def6a2f45cbf04d248aa879e72.