Act

Motor fuel tax act

Mich. Comp. Laws § 207.1001— Short title
Mich. Comp. Laws § 207.1002— Definitions; A to E
Mich. Comp. Laws § 207.1003— Definitions; F to I
Mich. Comp. Laws § 207.1004— Definitions; K to P
Mich. Comp. Laws § 207.1005— Definitions; R to S
Mich. Comp. Laws § 207.1006— Definitions; T to W
Mich. Comp. Laws § 207.1008— Tax on motor fuel; rates; collection or payment; exception; manner and time; imposition of rate on net gallons; legislative intent; bills of lading and invoices; identification of blended product and correct fuel product code; terminal operator license; requirements; notice; presumption
Mich. Comp. Laws § 207.1012— Imposition on nonexempt end user; joint and several liability
Mich. Comp. Laws § 207.1014— Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit
Mich. Comp. Laws § 207.1016— Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance
Mich. Comp. Laws § 207.1020— Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance
Mich. Comp. Laws § 207.1022— Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes
Mich. Comp. Laws § 207.1024— Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor
Mich. Comp. Laws § 207.1026— Presumption as to use or consumption of motor fuel on public roads or highways
Mich. Comp. Laws § 207.1028— Tax on sale or use of motor fuel; measurement by gross gallons; time; measurement on net gallons sold by supplier through terminal as 1-time option
Mich. Comp. Laws § 207.1030— Tax exemption
Mich. Comp. Laws § 207.1032— Use of motor fuel for nontaxable purpose; refund
Mich. Comp. Laws § 207.1033— Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel
Mich. Comp. Laws § 207.1034— Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free
Mich. Comp. Laws § 207.1035— School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free
Mich. Comp. Laws § 207.1036— Tax refund on motor fuel acquired by licensed exporter
Mich. Comp. Laws § 207.1037— Tax refund on motor fuel exported out of bulk plant in tank wagon; tax refund or deduction on tax-free K-1 kerosene sold through blocked pump
Mich. Comp. Laws § 207.1039— Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose
Mich. Comp. Laws § 207.1040— Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception
Mich. Comp. Laws § 207.1041— Tax refund on gasoline used in community action agency vehicle
Mich. Comp. Laws § 207.1042— Tax refund on diesel fuel used for motor bus
Mich. Comp. Laws § 207.1043— Tax deduction for stored motor fuel exported by transport truck
Mich. Comp. Laws § 207.1044— Tax refund on motor fuel consumed for exempt use
Mich. Comp. Laws § 207.1045— Tax refund for common fuel supply tank propelling vehicle and operating attached equipment
Mich. Comp. Laws § 207.1047— Tax refund; time of filing
Mich. Comp. Laws § 207.1048— Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest
Mich. Comp. Laws § 207.1051— False statement; violation as misdemeanor; penalty
Mich. Comp. Laws § 207.1053— License required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty
Mich. Comp. Laws § 207.1055— License application; investigation; occasional importer's license or bonded importer's license
Mich. Comp. Laws § 207.1056— Fingerprints
Mich. Comp. Laws § 207.1057— Financial statements
Mich. Comp. Laws § 207.1058— Surety bond or cash deposit
Mich. Comp. Laws § 207.1059— New or increased amount of bond or cash deposit
Mich. Comp. Laws § 207.1060— Filing new bond; circumstances; release of previous bond; reduced or disposed cash deposit
Mich. Comp. Laws § 207.1061— Release from bond or cash deposit
Mich. Comp. Laws § 207.1062— Denial of license application
Mich. Comp. Laws § 207.1063— Issuance of license
Mich. Comp. Laws § 207.1064— Transfer of license; prohibition
Mich. Comp. Laws § 207.1065— Discontinuance, sale, or transfer of business; notice
Mich. Comp. Laws § 207.1066— Final report and payment due
Mich. Comp. Laws § 207.1067— Noncompliance; suspension or revocation of license
Mich. Comp. Laws § 207.1068— Report or statement requirements
Mich. Comp. Laws § 207.1069— Forms development
Mich. Comp. Laws § 207.1070— Supplier's license; fee; monthly report; violation as misdemeanor
Mich. Comp. Laws § 207.1071— Tax remittance by supplier
Mich. Comp. Laws § 207.1072— Treatment of removals by licensed supplier; election
Mich. Comp. Laws § 207.1073— Permissive supplier
Mich. Comp. Laws § 207.1074— Collection of tax from purchaser; election
Mich. Comp. Laws § 207.1075— Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal
Mich. Comp. Laws § 207.1076— Sale of motor fuel by bonded or occasional importer; license requirements
Mich. Comp. Laws § 207.1077— Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor
Mich. Comp. Laws § 207.1078— Tax liability for motor fuel imported from another country
Mich. Comp. Laws § 207.1079— Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability
Mich. Comp. Laws § 207.1080— Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty
Mich. Comp. Laws § 207.1081— Diversion of fuel from out-of-state to in-state by unlicensed importer; importer required to pay tax; terms and conditions; agreement permitting supplier to assume importer's liability
Mich. Comp. Laws § 207.1082— Licensure as tank wagon operator-importer
Mich. Comp. Laws § 207.1083— Terminal operator's license
Mich. Comp. Laws § 207.1084— Tax liability of terminal operator
Mich. Comp. Laws § 207.1085— Exportation of motor fuel; requirements; violation; penalty; exemption
Mich. Comp. Laws § 207.1086— Exporter license; requirements; fee; report
Mich. Comp. Laws § 207.1087— Exporter required to pay tax; fuel diversion number; terms and conditions of payment and notice; agreement permitting supplier to assume exporter's liability; tax refund and credit
Mich. Comp. Laws § 207.1088— Failure or late filing of report or tax remittance; payment requirements; penalties and interest
Mich. Comp. Laws § 207.1089— Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel
Mich. Comp. Laws § 207.1092— Retail marine diesel dealer license; fee; filing; report; payment date; waiver
Mich. Comp. Laws § 207.1093— Blender's license; fee; filing; report; waiver
Mich. Comp. Laws § 207.1094— Aviation fuel
Mich. Comp. Laws § 207.1098— Transportation of gasoline or diesel fuel by pipeline or marine vessel; report
Mich. Comp. Laws § 207.1099— Cross-border movement of motor fuel; compact
Mich. Comp. Laws § 207.1101— Manually-prepared shipping paper as substitute for machine-generated
Mich. Comp. Laws § 207.1102— Shipping paper; carrying and producing copy
Mich. Comp. Laws § 207.1103— Shipping paper; notice requirements
Mich. Comp. Laws § 207.1104— Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation
Mich. Comp. Laws § 207.1105— Delivery of fuel; shipping paper provided or placed in receptacle; violation
Mich. Comp. Laws § 207.1106— Retention of shipping paper
Mich. Comp. Laws § 207.1107— Delivery of motor fuel without shipping paper; acceptance prohibited
Mich. Comp. Laws § 207.1108— Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system
Mich. Comp. Laws § 207.1109— Reliance by person issuing shipping paper on certain representations; tax liability
Mich. Comp. Laws § 207.1110— Misleading statement imprinted on shipping paper; prohibition; violation
Mich. Comp. Laws § 207.1111— Shipping paper tamper-resistant standards; rules
Mich. Comp. Laws § 207.1112— Sale or removal of dyed diesel fuel; notice
Mich. Comp. Laws § 207.1113— Dyed kerosene; notice
Mich. Comp. Laws § 207.1114— Diversion of motor fuel from destination on shipping paper; rebuttable presumption
Mich. Comp. Laws § 207.1115— Display of person's name and license number; letters and figures
Mich. Comp. Laws § 207.1116— Transportation of motor fuel without shipping paper; violation
Mich. Comp. Laws § 207.1121— Dyed diesel fuel or other exempt fuel; use
Mich. Comp. Laws § 207.1122— Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty
Mich. Comp. Laws § 207.1123— Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment
Mich. Comp. Laws § 207.1125— Metering equipment; requirements
Mich. Comp. Laws § 207.1126— Failure to collect or timely remit tax
Mich. Comp. Laws § 207.1127— False or fraudulent return; amount evaded
Mich. Comp. Laws § 207.1128— Liability of officer, employee, or agent of corporation
Mich. Comp. Laws § 207.1129— Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot
Mich. Comp. Laws § 207.1130— Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale
Mich. Comp. Laws § 207.1131— Determination of shipping paper violation; inspection
Mich. Comp. Laws § 207.1132— Supervision or operation of weigh stations or other inspection points; qualified persons
Mich. Comp. Laws § 207.1133— Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department
Mich. Comp. Laws § 207.1134— Refusal to allow inspection or audit
Mich. Comp. Laws § 207.1136— Violation of act; penalty
Mich. Comp. Laws § 207.1141— Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty
Mich. Comp. Laws § 207.1142— Motor fuel tax evasion prevention fund; creation; disposition
Mich. Comp. Laws § 207.1143— Deposit of money in state treasury; credit
Mich. Comp. Laws § 207.1144— Exchange of information
Mich. Comp. Laws § 207.1145— Administration of taxes
Mich. Comp. Laws § 207.1146— Filing date
Mich. Comp. Laws § 207.1147— Report on dyed diesel fuel reporting
Mich. Comp. Laws § 207.1148— Rules
Mich. Comp. Laws § 207.1149— Tax credit; ineligibility
Mich. Comp. Laws § 207.1151— Definitions
Mich. Comp. Laws § 207.1152— Tax on alternative fuel
Mich. Comp. Laws § 207.1153— Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements
Mich. Comp. Laws § 207.1154— Filing of report and payment of tax by alternative fuel dealer or alternative fuel commercial user; filing of report and payment of tax by person other than alternative fuel dealer or alternative fuel commercial user; effect of nonpayment of tax
Mich. Comp. Laws § 207.1155— Person consuming alternative fuel for other than operating motor vehicle on roads or highways; eligibility for refund; tax exemption; purchaser to be provided with invoice or receipt; listing price in plain view; failure to pay tax
Mich. Comp. Laws § 207.1161— Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs
Mich. Comp. Laws § 207.1162— Mackinac bridge tolls; reduction
Mich. Comp. Laws § 207.1163— Mackinac bridge bond indebtedness; advances
Mich. Comp. Laws § 207.1164— East-west interstate route in Upper Peninsula; matching funds
Mich. Comp. Laws § 207.1169— Repeal of MCL 207.101 to 207.202
Mich. Comp. Laws § 207.1170— Effective date