Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 205.311 — “Oil” and “gas” defined

(1) The word "oil" as used in this act means petroleum oil, mineral oil, or other oil taken from the earth.
(2) "Gas" as used in this act does not include methane gas extracted from a landfill.

Last amended: History: 1929, Act 48, Eff. Aug. 28, 1929 ;-- CL 1929, 3614 ;-- CL 1948, 205.311 ;-- Am. 1989, Act 126, Imd. Eff. June 28, 1989

Source: official text