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2021 Michigan Compiled Laws
Chapter 207 - Taxation
Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)
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 207.212 - 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 207.213 - Act Inapplicable to Certain Commercial Motor Vehicles.
- Section 207.214 - 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; 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; Refund Claim.
- Section 207.217 - Trip Permit; Fee; Issuance; Application.
- Section 207.218 - 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, 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 207.221-207.224 - 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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