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U.S. State Codes
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Michigan
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Chapter 207 - Taxation
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Act 403 of 2000 Motor Fuel Tax Act (207.1001 - ...
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 Blended Product and Correct Fuel Product Code; Terminal Operator License; Requirements; Notice; Presumption.
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, 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. 2015, Act 176, Eff. Jan. 1, 2017.
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. 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 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.