Mich. Comp. Laws § 205.312 : — TAXATIONSEVERANCE TAX ON OIL OR GAS — "Person" and "producer" defined TEXT PDF (1) "Person" as used in this act shall include any person, firm, concern, receiver, receivers, trustee, executor, administrator, agent, institution, association, partnership, company, corporations, and persons acting under declarations of trust. (2) "Producer" as used in this act means a person who owns, or is entitled to delivery of a share in kind or a share of the monetary proceeds from the sale of, gas or oil as of the time of its production or severance. MCL 205.312 1929, Act 48, Eff. 8/28/1929 ;--CL 1929, 3615 ;--CL 1948, 205.312 ;--Am. 1965, Act 299, Imd. Eff. 7/22/1965 .