Mich. Comp. Laws § 211.787: Record to be prepared, kept, and preserved by taxpayer; inspection; publication of value of all minerals.

Sec. 7.

(1) Each taxpayer shall prepare, keep, and preserve a full and complete record for each tax year of all minerals extracted from the earth in this state or beneficiated in this state, and that record shall be open at all times to the inspection of the department.

(2) Annually, the department shall publish the value of all minerals reported under this act.