There is a newer version of the Michigan Compiled Laws
2015 Michigan Compiled Laws
Chapter 207 - Taxation
Act 403 of 2000 MOTOR FUEL TAX ACT (207.1001 - 207.1170)***** 207.1002.amended THIS AMENDED SECTION IS EFFECTIVE JANUARY 1, 2017 *****
***** 207.1002 THIS SECTION IS AMENDED EFFECTIVE JANUARY 1, 2017: See 207.1002.amended *****
AN ACT to prescribe a tax on the sale and use of certain types of fuel in motor vehicles on the public roads or highways of this state and on certain other types of gas; to prescribe the manner and the time of collection and payment of this tax and the duties of officials and others pertaining to the payment and collection of this tax; to provide for the licensing of persons involved in the sale, use, or transportation of motor fuel and the collection and payment of the tax imposed by this act; to prescribe fees; to prescribe certain other powers and duties of certain state agencies and other persons; to provide for exemptions and refunds and for the disposition of the proceeds of this tax; to provide for appropriations from the proceeds of this tax; to prescribe remedies and penalties for the violation of this act; and to repeal acts and parts of acts.
History: 2000, Act 403, Eff. Apr. 1, 2001
- Section 207.1001 Short title.
- Section 207.1002 Definitions; A to E.
- Section 207.1002.amended Definitions; A to E.
- Section 207.1003 Definitions; F to I.
- Section 207.1003.amended 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; refund request; annual appropriation; "biodiesel" and "ethanol" defined.
- Section 207.1008.amended 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 and diesel fuel in lieu of other taxes.
- Section 207.1022.amended 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 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 207.1040.amended 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 207.1045.amended 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 207.1053.amended 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 207.1063.amended 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 207.1122.amended 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 to Michigan transportation fund.
- Section 207.1143.amended 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 207.1151.amended Definitions.
- Section 207.1152 Tax on liquefied petroleum gas fuel.
- Section 207.1152.amended Tax on alternative fuel.
- Section 207.1153 LPG dealer; license required; application.
- Section 207.1153.amended Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements.
- Section 207.1154 Filing report by LPG dealer.
- Section 207.1154.amended Alternative fuel dealer or alternative fuel commercial user; person that uses alternative fuel for taxable purpose; report; payment of tax.
- Section 207.1155 Liquefied petroleum gas tax; eligibility for refund.
- Section 207.1155.amended 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.
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