There is a newer version of the Michigan Compiled Laws
2015 Michigan Compiled Laws
Chapter 207 - Taxation
Act 119 of 1980 MOTOR CARRIER FUEL TAX ACT (207.211 - 207.236)***** 207.211.amended THIS AMENDED SECTION IS EFFECTIVE JANUARY 1, 2017 *****
***** 207.211 THIS SECTION IS AMENDED EFFECTIVE JANUARY 1, 2017: See 207.211.amended *****
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
- Section 207.211 Definitions.
- Section 207.211.amended Definitions.
- Section 207.212 Motor 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; road tax on fuel containing percentage of biodiesel; "biodiesel" defined; rate differential; determination.
- Section 207.212.amended Motor carrier fuel tax; calculation; rate; quarterly return and tax payment; form; determining amount of motor fuel or alternative fuel consumed and average miles per gallon; presumption; remittance; filing returns and paying tax for other than quarterly periods; rate beginning January 1, 2017.
- Section 207.212a International fuel tax agreement.
- Section 207.212a.amended International fuel tax agreement.
- Section 207.213 Act inapplicable to certain commercial motor vehicles.
- Section 207.214 Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
- Section 207.214.amended Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
- Section 207.215 Motor 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 207.215.amended Motor carrier license; application; form and contents; affixing decal to cab; surety bond, cash, or securities; waiver of bond requirement; assignment or transfer of license and decals; replacement decals; duration of license and decals; ceasing to engage in business; notice of discontinuance.
- Section 207.216 Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal.
- Section 207.216a Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt.
- Section 207.216a.amended Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.
- Section 207.217 Trip permit; fee; issuance; application.
- Section 207.218 Leased 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 207.218.amended Leased commercial motor vehicle 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 207.219 Books, records, and papers of motor carrier or fuel supplier; examination.
- Section 207.219.amended Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.
- Section 207.220 Books, records, accounts, and papers of motor carrier; maintenance period.
- Section 207.220.amended Books, records, accounts, and papers of motor carrier; maintenance period.
- Section 207.221-207.224 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
- Section 207.225 Violation as misdemeanor; penalty; revocation of license.
- Section 207.226 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
- Section 207.227 Operation of commercial motor vehicle in violation of act prohibited; exception.
- Section 207.228, 207.229 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
- Section 207.230 Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns.
- Section 207.231 Enforcement of act.
- Section 207.232 Disposition of money.
- Section 207.233 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
- Section 207.234 Short title.
- Section 207.235 Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
- Section 207.236 Repealed. 1982, Act 441, Eff. Mar. 30, 1983.
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