Michigan Compiled Laws
Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)
Section 207.1034 - Government Owned, Leased, or Operated Vehicle; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free.

Michigan Compiled Laws

Chapter 207 - Taxation

Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)

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; Term...

Section 207.1010 - Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021.

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 Non...

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.