Michigan Compiled Laws
Chapter 207 - Taxation
Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)

Section 207.211 - Definitions. - Sec. 1. As used in this act: (a) "Alternative fuel"...

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 fo... - Sec. 2. (1) A motor carrier licensed under this act...

Section 207.212a - International Fuel Tax Agreement. - Sec. 2a. (1) The department, on behalf of this state,...

Section 207.213 - Act Inapplicable to Certain Commercial Motor Vehicles; Applicability of International Fuel Tax Agreement. - Sec. 3. (1) This act does not apply to any...

Section 207.214 - Tax Credit; Refund; Receipt Required; False Statement as Misdemeanor; Penalty. - Sec. 4. (1) A person filing a return under section...

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 De... - Sec. 5. (1) A person required to be licensed by...

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. - Sec. 6. (1) If the holder of the motor carrier...

Section 207.216a - Administration of Tax; Tax Due Member Jurisdictions of International Fuel Tax Agreement; Tax Debt; Refund Claim. - Sec. 6a. (1) Except as provided in subsection (3), the...

Section 207.217 - Trip Permit; Fee; Issuance; Application. - Sec. 7. (1) A motor carrier may obtain a trip...

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... - Sec. 8. (1) Every qualified commercial motor vehicle leased to...

Section 207.219 - Books, Invoices, Receipts, Records, and Papers of Motor Carrier, Fuel Supplier, or Alternative Fuel Dealer; Examination. - Sec. 9. The department may examine the books, invoices, receipts,...

Section 207.220 - Books, Records, Accounts, and Papers of Motor Carrier; Maintenance Period. - Sec. 10. Each motor carrier shall maintain and keep, for...

Section 207.221-207.224 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed sections pertained to failure to file...

Section 207.225 - Violation as Misdemeanor; Penalty; Revocation of License. - Sec. 15. (1) A person who makes a false statement...

Section 207.226 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed section pertained to making false statement...

Section 207.227 - Operation of Commercial Motor Vehicle in Violation of Act Prohibited; Exception. - Sec. 17. When a person is discovered in this state...

Section 207.228, 207.229 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed sections pertained to assessments, warrants or...

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. - Sec. 20. (1) The commissioner may employ clerical assistants, examiners,...

Section 207.231 - Enforcement of Act. - Sec. 21. The commissioner or the commissioner's designated representative shall...

Section 207.232 - Disposition of Money. - Sec. 22. Money received and collected by the department under...

Section 207.233 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed section pertained to administration of act...

Section 207.234 - Short Title. - Sec. 24. This act shall be known and may be...

Section 207.235 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997. - Compiler's Notes: The repealed section pertained to conditional effective date.

Section 207.236 - Repealed. 1982, Act 441, Eff. Mar. 30, 1983. - Compiler's Notes: The repealed section provided: “This act shall expire...