Michigan Compiled Laws
Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)
Section 207.1151 - Definitions.

Sec. 151.
As used in this section and sections 152 to 155:
(a) "Alternative fuel" means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of power to propel a motor vehicle, including, but not limited to, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, hydrogen, hydrogen compressed natural gas, or hythane. Alternative fuel does not include motor fuel, electricity, leaded racing fuel, or an excluded liquid.
(b) "Alternative fuel commercial user" means a commercial or other business enterprise or entity that is a consumer or end user of alternative fuel to propel a motor vehicle on the public roads and highways of this state. Alternative fuel commercial user does not include a person licensed as an alternative fuel dealer under section 153.
(c) "Alternative fuel dealer" means a person that is licensed or required to be licensed under section 153, that is in the business of selling at retail alternative fuel, and that uses alternative fuel as described in subdivision (j).
(d) "Alternative fuel filling station" means a machine or other device located within this state that is supplied with alternative fuel and that is designed or used for placing or delivering alternative fuel into the fuel supply tank of a motor vehicle. As used in this subdivision, "located within this state" includes, but is not limited to, all of the following locations:
(i) An alternative fuel dealer's place of business.
(ii) A commercial or industrial establishment or facility.
(iii) A residence or residential property.
(iv) A landfill licensed or required to be licensed under part 115 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.11501 to 324.11554.
(e) "British thermal unit" or "BTU" means the amount of heat required to raise the temperature of 1 pound of water 1 degree Fahrenheit.
(f) "Compressed natural gas" means a mixture of hydrocarbon gases and vapors that consists primarily of methane in gaseous form that has been compressed for use as a fuel to propel a motor vehicle.
(g) "Gallon equivalent" means 1 of the following or its metric equivalent:
(i) For compressed natural gas, 5.660 pounds or 126.67 cubic feet at 60 degrees Fahrenheit and 1 atmosphere of pressure.
(ii) For hydrogen, the volume or weight that is equal to 128,450 BTUs. For purposes of this subdivision, there are 27,000 BTUs per 100 standard cubic feet, and 480.11 standard cubic feet per gallon equivalent.
(iii) For hydrogen compressed natural gas, the volume or weight that is equal to 128,450 BTUs. For purposes of this subdivision, there are 79,800 BTUs per 100 standard cubic feet, and 162.44 standard cubic feet per gallon equivalent.
(iv) For liquefied natural gas, 6.060 pounds.
(h) "Liquefied natural gas" means methane or natural gas in the form of a cryogenic or refrigerated liquid that is suitable for use or used as fuel to propel a motor vehicle.
(i) "Liquefied petroleum gas" means gases derived from petroleum or natural gases that are in the gaseous state at normal atmospheric temperature and pressure, but that may be maintained in the liquid state at normal atmospheric temperature by suitable pressure. Liquefied petroleum gas includes products predominately composed of propane, propylene, butylene, butane, and similar products. Liquefied petroleum gas does not include compressed natural gas, liquefied natural gas, hydrogen, or hythane.
(j) "Use", "used", or "uses" means any of the following:
(i) Selling or delivering alternative fuel not otherwise subject to tax under this act, either by placing it into a permanently attached fuel supply tank of a motor vehicle, or exchanging or replacing of the fuel supply tank of a motor vehicle.
(ii) Delivery of alternative fuel into storage, devoted exclusively to the storage of alternative fuel to be consumed in motor vehicles on the public roads or highways of this state.
(iii) Withdrawing alternative fuel from the cargo tank of a truck, trailer or semi-trailer for the operation of a motor vehicle upon the public roads and highways of this state, whether used in vapor or liquid form.
(iv) Placing or delivering alternative fuel into the fuel supply tank of a motor vehicle by or through the operation of an alternative fuel filling station, exchanging or replacing an alternative fuel supply tank of a motor vehicle with another alternative fuel supply tank of a motor vehicle filled with alternative fuel, or by any other means not involving the delivery, receipt, or purchase of alternative fuel from an alternative fuel dealer or any other means not otherwise described in subparagraphs (i) to (iii).
History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176, Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 468 of 2014 does not go into effect.

Structure Michigan Compiled Laws

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.