MOTOR FUEL TAX ACT, ACT 403 OF 2000
- Section 207.1001 - Short title
- Section 207.1002 - Definitions; A to E
- Section 207.1003 - Definitions; F to I
- Section 207.1004 - Definitions; K to P
- Section 207.1005 - Definitions; R to S
- Section 207.1006 - Definitions; T to W
- Section 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
- Section 207.1010 - [Repealed]
- Section 207.1012 - Imposition on nonexempt end user; joint and several liability
- Section 207.1014 - Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit
- Section 207.1016 - Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance
- Section 207.1020 - Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance
- Section 207.1022 - Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes
- Section 207.1024 - Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor
- Section 207.1026 - Presumption as to use or consumption of motor fuel on public roads or highways
- Section 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
- Section 207.1030 - Tax exemption
- Section 207.1032 - Use of motor fuel for nontaxable purpose; refund
- Section 207.1033 - Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel
- Section 207.1034 - Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free
- Section 207.1035 - School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free
- Section 207.1036 - Tax refund on motor fuel acquired by licensed exporter
- Section 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
- Section 207.1038 - [Repealed]
- Section 207.1039 - Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose
- Section 207.1040 - Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception
- Section 207.1041 - Tax refund on gasoline used in community action agency vehicle
- Section 207.1042 - Tax refund on diesel fuel used for motor bus
- Section 207.1043 - Tax deduction for stored motor fuel exported by transport truck
- Section 207.1044 - Tax refund on motor fuel consumed for exempt use
- Section 207.1045 - Tax refund for common fuel supply tank propelling vehicle and operating attached equipment
- Section 207.1047 - Tax refund; time of filing
- Section 207.1048 - Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest
- Section 207.1051 - False statement; violation as misdemeanor; penalty
- Section 207.1053 - License required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty
- Section 207.1055 - License application; investigation; occasional importer's license or bonded importer's license
- Section 207.1056 - Fingerprints
- Section 207.1057 - Financial statements
- Section 207.1058 - Surety bond or cash deposit
- Section 207.1059 - New or increased amount of bond or cash deposit
- Section 207.1060 - Filing new bond; circumstances; release of previous bond; reduced or disposed cash deposit
- Section 207.1061 - Release from bond or cash deposit
- Section 207.1062 - Denial of license application
- Section 207.1063 - Issuance of license
- Section 207.1064 - Transfer of license; prohibition
- Section 207.1065 - Discontinuance, sale, or transfer of business; notice
- Section 207.1066 - Final report and payment due
- Section 207.1067 - Noncompliance; suspension or revocation of license
- Section 207.1068 - Report or statement requirements
- Section 207.1069 - Forms development
- Section 207.1070 - Supplier's license; fee; monthly report; violation as misdemeanor
- Section 207.1071 - Tax remittance by supplier
- Section 207.1072 - Treatment of removals by licensed supplier; election
- Section 207.1073 - Permissive supplier
- Section 207.1074 - Collection of tax from purchaser; election
- Section 207.1075 - Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal
- Section 207.1076 - Sale of motor fuel by bonded or occasional importer; license requirements
- Section 207.1077 - Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor
- Section 207.1078 - Tax liability for motor fuel imported from another country
- Section 207.1079 - Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability
- Section 207.1080 - Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty
- Section 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
- Section 207.1082 - Licensure as tank wagon operator-importer
- Section 207.1083 - Terminal operator's license
- Section 207.1084 - Tax liability of terminal operator
- Section 207.1085 - Exportation of motor fuel; requirements; violation; penalty; exemption
- Section 207.1086 - Exporter license; requirements; fee; report
- Section 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
- Section 207.1088 - Failure or late filing of report or tax remittance; payment requirements; penalties and interest
- Section 207.1089 - Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel
- Section 207.1090, 207.1091 - [Repealed]
- Section 207.1092 - Retail marine diesel dealer license; fee; filing; report; payment date; waiver
- Section 207.1093 - Blender's license; fee; filing; report; waiver
- Section 207.1094 - Aviation fuel
- Section 207.1098 - Transportation of gasoline or diesel fuel by pipeline or marine vessel; report
- Section 207.1099 - Cross-border movement of motor fuel; compact
- Section 207.1101 - Manually-prepared shipping paper as substitute for machine-generated
- Section 207.1102 - Shipping paper; carrying and producing copy
- Section 207.1103 - Shipping paper; notice requirements
- Section 207.1104 - Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation
- Section 207.1105 - Delivery of fuel; shipping paper provided or placed in receptacle; violation
- Section 207.1106 - Retention of shipping paper
- Section 207.1107 - Delivery of motor fuel without shipping paper; acceptance prohibited
- Section 207.1108 - Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system
- Section 207.1109 - Reliance by person issuing shipping paper on certain representations; tax liability
- Section 207.1110 - Misleading statement imprinted on shipping paper; prohibition; violation
- Section 207.1111 - Shipping paper tamper-resistant standards; rules
- Section 207.1112 - Sale or removal of dyed diesel fuel; notice
- Section 207.1113 - Dyed kerosene; notice
- Section 207.1114 - Diversion of motor fuel from destination on shipping paper; rebuttable presumption
- Section 207.1115 - Display of person's name and license number; letters and figures
- Section 207.1116 - Transportation of motor fuel without shipping paper; violation
- Section 207.1121 - Dyed diesel fuel or other exempt fuel; use
- Section 207.1122 - Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty
- Section 207.1123 - Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment
- Section 207.1124 - [Repealed]
- Section 207.1125 - Metering equipment; requirements
- Section 207.1126 - Failure to collect or timely remit tax
- Section 207.1127 - False or fraudulent return; amount evaded
- Section 207.1128 - Liability of officer, employee, or agent of corporation
- Section 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
- Section 207.1130 - Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale
- Section 207.1131 - Determination of shipping paper violation; inspection
- Section 207.1132 - Supervision or operation of weigh stations or other inspection points; qualified persons
- Section 207.1133 - Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department
- Section 207.1134 - Refusal to allow inspection or audit
- Section 207.1136 - Violation of act; penalty
- Section 207.1141 - Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty
- Section 207.1142 - Motor fuel tax evasion prevention fund; creation; disposition
- Section 207.1143 - Deposit of money in state treasury; credit
- Section 207.1144 - Exchange of information
- Section 207.1145 - Administration of taxes
- Section 207.1146 - Filing date
- Section 207.1147 - Report on dyed diesel fuel reporting
- Section 207.1148 - Rules
- Section 207.1149 - Tax credit; ineligibility
- Section 207.1151 - Definitions
- Section 207.1152 - Tax on alternative fuel
- Section 207.1153 - Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements
- Section 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
- Section 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
- Section 207.1161 - Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs
- Section 207.1162 - Mackinac bridge tolls; reduction
- Section 207.1163 - Mackinac bridge bond indebtedness; advances
- Section 207.1164 - East-west interstate route in Upper Peninsula; matching funds
- Section 207.1169 - Repeal of MCL 207.101 to 207.202
- Section 207.1170 - Effective date