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403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)
Law
Michigan Compiled Laws
Taxation
403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)
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Section
207.1001
Short Title.
Section
207.1002
Definitions; a to E.
Section
207.1003
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; 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, 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
Repealed. 2015, Act 176, Eff. Jan. 1, 2017.
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 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
207.1047
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; 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
207.1064
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
207.1123
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.
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
207.1152
Tax on Alternative Fuel.
Section
207.1153
Alternative Fuel Dealer or Alternative Fuel Commercial User; License Required; Application; Fee; Licensing and Bonding Requirements.
Section
207.1154
Filing of Report and Payment of Tax by Alternative Fuel Dealer or Alternative Fuel Commercial User; Filing of Report and Payment of Tax by Person Other Than Alternative Fuel Dealer or Alternative Fuel Commercial User; Effect of Nonpayment of Tax.
Section
207.1155
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.