Section 324.71102 Privilege Tax; Imposition; Payment; Inapplicable to Liquefied Petroleum Gas.

MI Comp L § 324.71102 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 71102.

(1) There is a privilege tax imposed on all gasoline and diesel fuel sold in this state that is used to generate power for the operation or propulsion of vessels on the waterways of this state, of off-road vehicles, and of snowmobiles.

(2) The privilege tax imposed on gasoline and undyed diesel fuel shall be paid to the department of treasury in the same manner, at the same time, and at the same rate per gallon as the tax levied under the motor fuel tax act. The privilege tax imposed on dyed diesel fuel shall be paid to the department of treasury by the retail distributor or other person who sells the dyed diesel fuel to a person who uses the fuel to generate power for the operation or propulsion of vessels on the waterways of this state, of off-road vehicles, and of snowmobiles. The privilege tax imposed by this section shall not apply to liquefied petroleum gas.

History: Add. 1995, Act 58, Imd. Eff. May 24, 1995 ;-- Am. 2000, Act 405, Imd. Eff. Jan. 8, 2001 Popular Name: Act 451Popular Name: NREPA