Sec. 71103.
(1) The legislature finds that 2.0% of all of the gasoline sold in this state for consumption in internal combustion engines is used to generate power for the operation or propulsion of vessels on the waterways of this state, of off-road vehicles, and of snowmobiles.
(2) The department and the state transportation department shall prepare a joint report to the legislature by January 1, 1992, providing their estimate of actual gasoline and diesel fuel usage based on any data collected from March 30, 1988 to January 1, 1991 and their observation of the historical trends of gasoline and diesel fuel usage in this state for the following categories:
(a) Off-road vehicles.
(b) Watercraft.
(c) Snowmobiles.
History: Add. 1995, Act 58, Imd. Eff. May 24, 1995 Popular Name: Act 451Popular Name: NREPA
Structure Michigan Compiled Laws
Chapter 324 - Natural Resources and Environmental Protection
Act 451 of 1994 - Natural Resources and Environmental Protection Act (324.101 - 324.90106)
Article III - Natural Resources Management (324.30101...324.83109)
451-1994-III-4 - Chapter 4 Recreation (324.70101...324.83109)
451-1994-III-4-1 - Subchapter 1 Recreation (324.70101...324.73302)
451-1994-III-4-1-ADMINISTRATION - Administration (324.70101...324.71607)
Section 324.71101 - Definitions.
Section 324.71102 - Privilege Tax; Imposition; Payment; Inapplicable to Liquefied Petroleum Gas.
Section 324.71103 - Legislative Finding; Joint Report.
Section 324.71104 - Tax Refund; Claim; Invoice; Payment; False Statement; Forfeiture; Misdemeanor.
Section 324.71105 - Repealed. 2004, Act 587, Eff. Dec. 23, 2006.
Section 324.71106 - Total of Taxes Collected; Determining Revenue Derived.
Section 324.71107 - Repealed. 2004, Act 587, Eff. Dec. 23, 2006.
Section 324.71108 - Annual Review and Recommendations; Distribution and Use of Account.