Michigan Compiled Laws
Chapter 207 - Taxation
Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)

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; Term... - Sec. 8. (1) Except as otherwise provided in this act...

Section 207.1010 - Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021. - Compiler's Notes: The repealed section pertained to the application of...

Section 207.1012 - Imposition on Nonexempt End User; Joint and Several Liability. - Sec. 12. (1) A tax equal to the tax imposed...

Section 207.1014 - Tax Remittance by Electronic Funds Transfer; Deduction for Quantity of Gas Removed by Supplier; Payment or Credit. - Sec. 14. (1) The department may require a supplier required...

Section 207.1016 - Tax Credit by Supplier in Amount Uncollected From Purchaser; Notice; Rules; Report; Identification; Limitation; Additional Credit; Remittance. - Sec. 16. (1) In computing the amount of tax due...

Section 207.1020 - Motor Fuel Blended With Untaxed Products or Materials; Tax; Applicable Rate; Remittance. - Sec. 20. (1) A person who blends motor fuel with...

Section 207.1022 - Tax on Gasoline, Diesel Fuel, and Alternative Fuel in Lieu of Other Taxes. - Sec. 22. (1) The tax imposed on gasoline shall be...

Section 207.1024 - Sale, Delivery, Use, Possession, or Storage of Motor Fuel; Prohibition; Exceptions; Violation as Misdemeanor. - Sec. 24. (1) Except as otherwise provided in subsection (2),...

Section 207.1026 - Presumption as to Use or Consumption of Motor Fuel on Public Roads or Highways. - Sec. 26. (1) Except as otherwise provided in section 32,...

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. - Sec. 28. (1) Except as otherwise provided in this section,...

Section 207.1030 - Tax Exemption. - Sec. 30. (1) Motor fuel is exempt from the tax...

Section 207.1032 - Use of Motor Fuel for Nontaxable Purpose; Refund. - Sec. 32. If a person pays the tax imposed by...

Section 207.1033 - Use of Motor Fuel for Nonhighway Purposes; Refund Not Applicable for Snowmobile, Off-Road Vehicle, or Certain Vessel. - Sec. 33. An end user may seek a refund for...

Section 207.1034 - Government Owned, Leased, or Operated Vehicle; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free. - Sec. 34. A person may seek a refund or claim...

Section 207.1035 - School Bus Owned, Operated, or Leased by Educational Institution; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free. - Sec. 35. A person may seek a refund or claim...

Section 207.1036 - Tax Refund on Motor Fuel Acquired by Licensed Exporter. - Sec. 36. A licensed exporter may seek a refund for...

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. - Sec. 37. (1) A person may seek a refund for...

Section 207.1038 - Repealed. 2015, Act 176, Eff. Jan. 1, 2017. - Compiler's Notes: The repealed section pertained to refund for tax...

Section 207.1039 - Tax Refund on Motor Fuel or Leaded Racing Fuel Used in Husbandry Implement or Other Nonhighway Purpose. - Sec. 39. An end user may seek a refund for...

Section 207.1040 - Tax Refund on Contaminated, Lost, or Destroyed Motor Fuel or Alternative Fuel; Exception. - Sec. 40. (1) A person may seek a refund for...

Section 207.1041 - Tax Refund on Gasoline Used in Community Action Agency Vehicle. - Sec. 41. An end user may seek a refund for...

Section 207.1042 - Tax Refund on Diesel Fuel Used for Motor Bus. - Sec. 42. An end user may seek a refund for...

Section 207.1043 - Tax Deduction for Stored Motor Fuel Exported by Transport Truck. - Sec. 43. A licensed exporter may claim a deduction for...

Section 207.1044 - Tax Refund on Motor Fuel Consumed for Exempt Use. - Sec. 44. An end user may seek a refund for...

Section 207.1045 - Tax Refund for Common Fuel Supply Tank Propelling Vehicle and Operating Attached Equipment. - Sec. 45. (1) An end user operating a motor vehicle...

Section 207.1047 - Tax Refund; Time of Filing. - Sec. 47. A person may otherwise seek a refund for...

Section 207.1048 - Refund Claim; Requirements; Filing Date; Investigation; Deduction in Lieu of Refund; Interest. - Sec. 48. (1) In order to make a refund claim...

Section 207.1051 - False Statement; Violation as Misdemeanor; Penalty. - Sec. 51. (1) A person who makes a false statement...

Section 207.1053 - License Required; Application; Form; Information; Current Licenses; License for More Than 1 Business Activity; Person Licensed as Supplier; Violation; Penalty. - Sec. 53. (1) A person shall not engage in a...

Section 207.1055 - License Application; Investigation; Occasional Importer's License or Bonded Importer's License. - Sec. 55. (1) The department shall investigate each person who...

Section 207.1056 - Fingerprints. - Sec. 56. (1) The department may require a licensee or...

Section 207.1057 - Financial Statements. - Sec. 57. (1) The department may at any time require...

Section 207.1058 - Surety Bond or Cash Deposit. - Sec. 58. (1) Except as otherwise provided in this section,...

Section 207.1059 - New or Increased Amount of Bond or Cash Deposit. - Sec. 59. (1) If the department reasonably determines that the...

Section 207.1060 - Filing New Bond; Circumstances; Release of Previous Bond; Reduced or Disposed Cash Deposit. - Sec. 60. (1) The department may require a licensee to...

Section 207.1061 - Release From Bond or Cash Deposit. - Sec. 61. (1) If the surety of a bond provides...

Section 207.1062 - Denial of License Application. - Sec. 62. (1) Upon denial of an application for a...

Section 207.1063 - Issuance of License. - Sec. 63. (1) If an application and the accompanying bond...

Section 207.1064 - Transfer of License; Prohibition. - Sec. 64. (1) A licensee shall not transfer a license...

Section 207.1065 - Discontinuance, Sale, or Transfer of Business; Notice. - Sec. 65. (1) If a licensee discontinues, sells, or transfers...

Section 207.1066 - Final Report and Payment Due. - Sec. 66. Within 15 days after the discontinuance, sale, or...

Section 207.1067 - Noncompliance; Suspension or Revocation of License. - Sec. 67. The department may suspend or revoke a license...

Section 207.1068 - Report or Statement Requirements. - Sec. 68. (1) Except as otherwise provided in this act:...

Section 207.1069 - Forms Development. - Sec. 69. The department shall develop the forms required under...

Section 207.1070 - Supplier's License; Fee; Monthly Report; Violation as Misdemeanor. - Sec. 70. (1) A person shall not operate as a...

Section 207.1071 - Tax Remittance by Supplier. - Sec. 71. (1) Except as otherwise provided by this act,...

Section 207.1072 - Treatment of Removals by Licensed Supplier; Election. - Sec. 72. (1) A licensed supplier or licensed permissive supplier...

Section 207.1073 - Permissive Supplier. - Sec. 73. (1) A person shall not operate as a...

Section 207.1074 - Collection of Tax From Purchaser; Election. - Sec. 74. (1) A supplier who sells motor fuel shall...

Section 207.1075 - Purchaser's Election; Evidence of Financial Responsibility or Bonding Requirements; Revocation of Election; Alternative; Appeal. - Sec. 75. (1) A purchaser who desires to make an...

Section 207.1076 - Sale of Motor Fuel by Bonded or Occasional Importer; License Requirements. - Sec. 76. (1) A person who desires to import motor...

Section 207.1077 - Licensed Occasional or Bonded Importer; Reporting Requirements; Waiver; Violation as Misdemeanor. - Sec. 77. (1) Except as otherwise provided in subsection (2),...

Section 207.1078 - Tax Liability for Motor Fuel Imported From Another Country. - Sec. 78. (1) Except as otherwise provided in this act,...

Section 207.1079 - Diversions Into State of Imported Motor Fuel; Tax Reporting and Payment; Agreement Permitting Supplier to Assume Importer's Liability. - Sec. 79. (1) Unless otherwise provided in section 81, a...

Section 207.1080 - Time Period for Tax Payment on Motor Fuel Imported From Another Country; Precollected Tax; Importation of Undyed Motor Fuel; Penalty. - Sec. 80. (1) Except as otherwise provided in this act,...

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. - Sec. 81. (1) If an importer who is not licensed...

Section 207.1082 - Licensure as Tank Wagon Operator-Importer. - Sec. 82. (1) A person shall not import into this...

Section 207.1083 - Terminal Operator's License. - Sec. 83. (1) A person shall not engage in business...

Section 207.1084 - Tax Liability of Terminal Operator. - Sec. 84. (1) The terminal operator of a terminal in...

Section 207.1085 - Exportation of Motor Fuel; Requirements; Violation; Penalty; Exemption. - Sec. 85. (1) A person shall not export motor fuel...

Section 207.1086 - Exporter License; Requirements; Fee; Report. - Sec. 86. (1) A person who desires to export motor...

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. - Sec. 87. (1) If an exporter diverts motor fuel removed...

Section 207.1088 - Failure or Late Filing of Report or Tax Remittance; Payment Requirements; Penalties and Interest. - Sec. 88. A person who fails to file a report...

Section 207.1089 - Transporter's License; Fee; Report; Failure to Submit Report; Penalty; Waiver; Importation of Undyed Motor Fuel. - Sec. 89. (1) A person who transports motor fuel into...

Section 207.1090, 207.1091 - Repealed. 2002, Act 668, Eff. Apr. 1, 2003. - Compiler's Notes: The repealed sections pertained to industrial process reseller...

Section 207.1092 - Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver. - Sec. 92. (1) A person shall not deliver diesel fuel...

Section 207.1093 - Blender's License; Fee; Filing; Report; Waiver. - Sec. 93. (1) In order to operate as a blender...

Section 207.1094 - Aviation Fuel. - Sec. 94. (1) A person shall not purchase for resale...

Section 207.1098 - Transportation of Gasoline or Diesel Fuel by Pipeline or Marine Vessel; Report. - Sec. 98. A carrier shall file with the department on...

Section 207.1099 - Cross-Border Movement of Motor Fuel; Compact. - Sec. 99. If the second state or country involved in...

Section 207.1101 - Manually-Prepared Shipping Paper as Substitute for Machine-Generated. - Sec. 101. (1) Except as otherwise provided in this section,...

Section 207.1102 - Shipping Paper; Carrying and Producing Copy. - Sec. 102. (1) The driver of a fuel transportation vehicle...

Section 207.1103 - Shipping Paper; Notice Requirements. - Sec. 103. (1) Except as otherwise provided in subsections (2)...

Section 207.1104 - Acquisition of Undyed Motor Fuel or Taxes Unpaid; Conditions; Compliance; Violation. - Sec. 104. (1) If a licensed bonded importer or occasional...

Section 207.1105 - Delivery of Fuel; Shipping Paper Provided or Placed in Receptacle; Violation. - Sec. 105. (1) The driver of a fuel transportation vehicle...

Section 207.1106 - Retention of Shipping Paper. - Sec. 106. (1) A retailer, bulk plant operator, bulk end...

Section 207.1107 - Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited. - Sec. 107. (1) A retailer, bulk plant operator, bulk end...

Section 207.1108 - Violation of Shipping Paper Requirements as Honest Error; Relief; Coordination for Operation of Common Telephone Diversion Verification Number Assignment System. - Sec. 108. (1) The department shall provide for relief where...

Section 207.1109 - Reliance by Person Issuing Shipping Paper on Certain Representations; Tax Liability. - Sec. 109. (1) A person who issues a shipping paper,...

Section 207.1110 - Misleading Statement Imprinted on Shipping Paper; Prohibition; Violation. - Sec. 110. (1) A terminal operator shall not imprint, and...

Section 207.1111 - Shipping Paper Tamper-Resistant Standards; Rules. - Sec. 111. (1) A terminal operator or a supplier shall...

Section 207.1112 - Sale or Removal of Dyed Diesel Fuel; Notice. - Sec. 112. (1) A notice stating: "DYED DIESEL FUEL, NONTAXABLE...

Section 207.1113 - Dyed Kerosene; Notice. - Sec. 113. (1) A notice stating: "DYED KEROSENE, NONTAXABLE USE...

Section 207.1114 - Diversion of Motor Fuel From Destination on Shipping Paper; Rebuttable Presumption. - Sec. 114. (1) A representative or agent of the department...

Section 207.1115 - Display of Person's Name and License Number; Letters and Figures. - Sec. 115. (1) A supplier operating a fuel transportation vehicle...

Section 207.1116 - Transportation of Motor Fuel Without Shipping Paper; Violation. - Sec. 116. A person who transports motor fuel without a...

Section 207.1121 - Dyed Diesel Fuel or Other Exempt Fuel; Use. - Sec. 121. A person shall not sell or use or...

Section 207.1122 - Dyed Diesel Fuel; Use in Motor Vehicle on Public Roads or Highways; Exception; Penalty. - Sec. 122. (1) A person shall not operate or maintain...

Section 207.1123 - Alteration of Strength or Composition of Dye or Marker; Possession, Sale, or Purchase of Dye Removal Equipment. - Sec. 123. (1) A person shall not with intent to...

Section 207.1124 - Repealed. 2006, Act 287, Imd. Eff. July 20, 2006. - Compiler's Notes: The repealed section pertained to compliance with AST...

Section 207.1125 - Metering Equipment; Requirements. - Sec. 125. (1) A person who operates motor fuel dispenser...

Section 207.1126 - Failure to Collect or Timely Remit Tax. - Sec. 126. (1) A supplier, permissive supplier, or importer who...

Section 207.1127 - False or Fraudulent Return; Amount Evaded. - Sec. 127. If a person liable for the tax imposed...

Section 207.1128 - Liability of Officer, Employee, or Agent of Corporation. - Sec. 128. A person, including an officer, employee, or agent...

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. - Sec. 129. (1) If a person drives or otherwise operates...

Section 207.1130 - Seizure; Inventory Statement; Hearing; Forfeiture; Appeal to Circuit Court; Agreement to Sell Fuel; Public Sale. - Sec. 130. (1) As soon as possible, but not more...

Section 207.1131 - Determination of Shipping Paper Violation; Inspection. - Sec. 131. (1) An inspection to determine a shipping paper...

Section 207.1132 - Supervision or Operation of Weigh Stations or Other Inspection Points; Qualified Persons. - Sec. 132. The department may assign qualified persons including persons...

Section 207.1133 - Audit and Examination of Records, Books, Papers, and Equipment; Sampling Inspections; Availability to Department. - Sec. 133. (1) The department may audit and examine the...

Section 207.1134 - Refusal to Allow Inspection or Audit. - Sec. 134. (1) A person who refuses to permit any...

Section 207.1136 - Violation of Act; Penalty. - Sec. 136. A person who violates this act is guilty...

Section 207.1141 - Tax Belonging to State; Failure to Make Payment or to Defraud as Embezzlement; Penalty. - Sec. 141. The tax imposed by this act belongs to...

Section 207.1142 - Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition. - Sec. 142. (1) The motor fuel tax evasion prevention fund...

Section 207.1143 - Deposit of Money in State Treasury; Credit. - Sec. 143. (1) Except as otherwise provided in subsection (2)...

Section 207.1144 - Exchange of Information. - Sec. 144. In order to administer this act and prevent...

Section 207.1145 - Administration of Taxes. - Sec. 145. The taxes under this act shall be administered...

Section 207.1146 - Filing Date. - Sec. 146. The filing date of a claim, application, or...

Section 207.1147 - Report on Dyed Diesel Fuel Reporting. - Sec. 147. Eighteen months after the effective date of this...

Section 207.1148 - Rules. - Sec. 148. The department may promulgate rules under this act...

Section 207.1149 - Tax Credit; Ineligibility. - Sec. 149. Except as provided in section 16, a licensee...

Section 207.1151 - Definitions. - Sec. 151. As used in this section and sections 152...

Section 207.1152 - Tax on Alternative Fuel. - Sec. 152. (1) Except as otherwise provided in this section...

Section 207.1153 - Alternative Fuel Dealer or Alternative Fuel Commercial User; License Required; Application; Fee; Licensing and Bonding Requirements. - Sec. 153. (1) A person shall not act as an...

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 Non... - Sec. 154. (1) For the purpose of determining the amount...

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... - Sec. 155. (1) A person consuming alternative fuel for any...

Section 207.1161 - Outstanding Bonds Issued by Mackinac Bridge Authority; Payment of Principal, Interest, and Costs. - Sec. 161. In January of each year, there is appropriated...

Section 207.1162 - Mackinac Bridge Tolls; Reduction. - Sec. 162. It is the intent of the legislature that...

Section 207.1163 - Mackinac Bridge Bond Indebtedness; Advances. - Sec. 163. The appropriations made in section 161 shall be...

Section 207.1164 - East-West Interstate Route in Upper Peninsula; Matching Funds. - Sec. 164. Upon the designation by the federal government of...

Section 207.1169 - Repeal of MCL 207.101 to 207.202. - Sec. 169. 1927 PA 150, MCL 207.101 to 207.202, is...

Section 207.1170 - Effective Date. - Sec. 170. This act takes effect April 1, 2001. History:...

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Michigan Compiled Laws Chapter 207 - Taxation Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)

Michigan Compiled Laws
Chapter 207 - Taxation
Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)