Mich. Comp. Laws § 205.301 : — TAXATIONSEVERANCE TAX ON OIL OR GAS — Severance tax on oil or gas TEXT PDF There is hereby levied upon each producer engaged in the business of severing from the soil, oil or gas, a specific tax to be known as the severance tax. MCL 205.301 1929, Act 48, Eff. 8/28/1929 ;--CL 1929, 3604 ;--CL 1948, 205.301 ;--Am. 1965, Act 299, Imd. Eff. 7/22/1965 .