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2006 Michigan Compiled Laws - Act 119 of 1980


MOTOR CARRIER FUEL TAX ACT

Act 119 of 1980

AN ACT to prescribe a privilege tax for the use of public roads and highways of this state by motor carriers by imposing a specific tax upon the use of motor fuel within this state; to provide for certain credits against this tax and certain mechanisms for paying, collecting, and enforcing this tax; to provide for the licensing of motor carriers and for exemptions from licensure; to require the keeping and providing for the examination of certain reports; to provide review procedures for the assessment of the tax and revocation of a license; to impose certain duties upon and confer certain powers to certain state departments and agencies; to prescribe certain penalties for the violation of this act; and to make appropriations.


History: 1980, Act 119, Imd. Eff. May 14, 1980




The People of the State of Michigan enact:

DocumentDescription
Section 207.211Definitions.
Section 207.212Motor carrier fuel tax; calculation; rate; quarterly return and tax payment; form determining amount of motor fuel consumed and average miles per gallon; presumption; remittance; filing returns and paying tax for other than quarterly periods.
Section 207.212aInternational fuel tax agreement.
Section 207.213Act inapplicable to certain commercial motor vehicles.
Section 207.214Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
Section 207.215Motor carrier license; application; form and contents; affixing decal to cab; surety bond, cash, or securities; waiver of bond requirement; assignability or transferability of license and decals; replacement decals; duration of license and decals; ceasing to engage in business; notice of discontinuance.
Section 207.216Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal.
Section 207.216aAdministration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt.
Section 207.217Trip permit; fee; issuance; application.
Section 207.218Leased commercial motor vehicles subject to act; lessor as motor carrier; exclusion by lessee of commercial motor vehicles from reports and liabilities; consolidated reports; primary liability; joint and several liability; limitation on aggregate taxes; international fuel tax agreement registration.
Section 207.219Books, records, and papers of motor carrier or fuel supplier; examination.
Section 207.220Books, records, accounts, and papers of motor carrier; maintenance period.
Section 207.221-207.224Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.225Violation as misdemeanor; penalty; revocation of license.
Section 207.226Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.227Operation of commercial motor vehicle in violation of act prohibited; exception.
Section 207.228, 207.229Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.230Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns.
Section 207.231Enforcement of act.
Section 207.232Disposition of money.
Section 207.233Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.234Short title.
Section 207.235Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.236Repealed. 1982, Act 441, Eff. Mar. 30, 1983.

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