Michigan Compiled Laws
Act 119 of 1980 - Motor Carrier Fuel Tax Act (207.211 - 207.236)
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 this act shall not act as a motor carrier in this state unless the person is the holder of an unrevoked license issued by the department or is the holder of an unrevoked license issued under the international fuel tax agreement by this state or another member jurisdiction of the international fuel tax agreement. To procure a license, a motor carrier shall file with the department a verified application upon a form prescribed and to be furnished by the department. The application shall contain the name and address of the motor carrier and, if a partnership, limited liability company, or corporation, the names and addresses of the persons constituting the firm, partnership, association, joint stock company, limited liability company, syndicate, or corporation, the name of its resident agent, the location of its predominant place of business, both within and outside of this state, and other pertinent information the department may require.
(2) The department shall issue to each motor carrier 1 license per person and 2 decals for each qualified commercial motor vehicle. A decal shall be affixed respectively to the right-hand side and left-hand side of the cab of every qualified commercial motor vehicle while it is being operated in this state by each person licensed under this act. A copy of the license shall be carried in each cab while it is being operated.
(3) For cause, a motor carrier may be required to file with the department a surety bond payable to this state, upon which the applicant is the obligor, in the sum of 3 times the highest estimated quarterly tax, or $1,000.00, whichever is greater. This surety bond shall be conditioned upon the applicant complying with this act and with the rules promulgated under this act, promptly filing true reports, and paying the taxes, interest, and penalties required by this act. Each surety bond shall be approved as to amount and sureties by the department. The department may accept cash or securities instead of a surety bond.
(4) The commissioner may waive the bond requirement for a motor carrier exempt from the reporting requirements of section 2 when the collection of taxes would not be impaired by lack of security of a bond required by this section.
(5) The license and decals are not assignable or transferable to another person and are valid only for the person in whose name they are issued. However, upon application to the department, a motor carrier, upon the sale, conveyance, disposal, or replacement of a qualified commercial motor vehicle, may transfer the license and decals for that qualified commercial motor vehicle to another qualified commercial motor vehicle of the motor carrier that is required to be licensed under this act. The department shall issue replacement decals for the newly licensed qualified commercial motor vehicle that authorizes the holder of the qualified commercial motor vehicle license to use and consume motor fuel or alternative fuel in the qualified commercial motor vehicle upon the public roads or highways of this state until the original license would have expired. The department may require the payment of a fee to cover the administrative costs of issuing a replacement license or decals.
(6) Upon filing of the application and upon posting of any bond as required, the department shall issue to the applicant a license and decals that authorize the holder to operate qualified commercial motor vehicles using and consuming motor fuels or alternative fuels upon the public roads or highways of this state until January 1 of the year following the date of issuance.
(7) If a licensee ceases to engage in business within this state, the licensee shall notify the department in writing within 15 days after discontinuance.
History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 1981, Act 16, Imd. Eff. Apr. 28, 1981 ;-- Am. 1987, Act 235, Imd. Eff. Dec. 28, 1987 ;-- Am. 1996, Act 584, Eff. Mar. 31, 1997 ;-- Am. 2015, Act 178, Eff. Jan. 1, 2017 Admin Rule: R 207.1 et seq. of the Michigan Administrative Code.Compiler's Notes: Enacting section 2 of Act 475 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 475 of 2014 does not go into effect.

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.