“Oil” and “gas” defined.

Mich. Comp. Laws § 205.311, under SEVERANCE TAX ON OIL OR GAS.

Mich. Comp. Laws § 205.311

Sec. 11. (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.