Michigan Compiled Laws
Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)
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 of the following:
(a) A commercial motor vehicle operated and owned by this state, a political subdivision of this state, or the federal government.
(b) A commercial motor vehicle owned by, or leased and operated by, a nonprofit private, parochial, or denominational, school, college, or university, or a public school, college, or university.
(c) A qualified commercial motor vehicle owned by, or leased and operated by, a motor carrier to the extent that the motor carrier is exempt from the requirements of this act under a qualified fuel tax reciprocity agreement as that term is defined in section 3 of 1960 PA 124, MCL 3.163.
(2) The international fuel tax agreement does not apply to a qualified commercial motor vehicle described in subsection (1)(c).
History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2022, Act 26, Imd. Eff. Mar. 10, 2022 Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951.

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 207 - Taxation

Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)

Section 207.211 - Definitions.

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...

Section 207.212a - International Fuel Tax Agreement.

Section 207.213 - Act Inapplicable to Certain Commercial Motor Vehicles; Applicability of International Fuel Tax Agreement.

Section 207.214 - Tax Credit; Refund; Receipt Required; False Statement as Misdemeanor; Penalty.

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...

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.

Section 207.216a - Administration of Tax; Tax Due Member Jurisdictions of International Fuel Tax Agreement; Tax Debt; Refund Claim.

Section 207.217 - Trip Permit; Fee; Issuance; Application.

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...

Section 207.219 - Books, Invoices, Receipts, Records, and Papers of Motor Carrier, Fuel Supplier, or Alternative Fuel Dealer; Examination.

Section 207.220 - Books, Records, Accounts, and Papers of Motor Carrier; Maintenance Period.

Section 207.221-207.224 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

Section 207.225 - Violation as Misdemeanor; Penalty; Revocation of License.

Section 207.226 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

Section 207.227 - Operation of Commercial Motor Vehicle in Violation of Act Prohibited; Exception.

Section 207.228, 207.229 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

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.

Section 207.231 - Enforcement of Act.

Section 207.232 - Disposition of Money.

Section 207.233 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

Section 207.234 - Short Title.

Section 207.235 - Repealed. 1996, Act 584, Eff. Mar. 31, 1997.

Section 207.236 - Repealed. 1982, Act 441, Eff. Mar. 30, 1983.