Act 403 of 2000 - MOTOR FUEL TAX ACT (207.1001 - 207.1170)
- 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 b
- Section 207.1010 - Increase in tax rate; report.
- 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 and diesel 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 - Sale of tax-free undyed diesel fuel; deduction.
- 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; exception.
- Section 207.1041 - Tax refund on gasoline used in community action agency vehicle.
- Section 207.1042 - Tax refund on gasoline 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; separate license; LPG dealer; 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 li
- 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 cre
- 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. 2002, Act 668, Eff. Apr. 1, 2003.
- 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. 2006, Act 287, Imd. Eff. July 20, 2006.
- 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 impo
- 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 to Michigan transportation fund.
- 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 liquefied petroleum gas fuel.
- Section 207.1153 - LPG dealer; license required; application.
- Section 207.1154 - Filing report by LPG dealer.
- Section 207.1155 - Liquefied petroleum gas tax; eligibility for refund.
- 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.