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Michigan Legislature
Michigan Compiled Laws Complete Through PA 93 of 2019
House: Adjourned until Wednesday, November 20, 2019 10:00:00 AM
Senate: Adjourned until Wednesday, November 20, 2019 10:00:00 AM


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Act 119 of 1980
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MOTOR CARRIER FUEL TAX ACT

Act 119 of 1980

AN ACT to prescribe a privilege tax for the use of public roads and highways of this state by motor carriers by imposing a specific tax upon the use of motor fuel within this state; to provide for certain credits against this tax and certain mechanisms for paying, collecting, and enforcing this tax; to provide for the licensing of motor carriers and for exemptions from licensure; to require the keeping and providing for the examination of certain reports; to provide review procedures for the assessment of the tax and revocation of a license; to impose certain duties upon and confer certain powers to certain state departments and agencies; to prescribe certain penalties for the violation of this act; and to make appropriations.


History: 1980, Act 119, Imd. Eff. May 14, 1980


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 207.211SectionDefinitions.
Section 207.212SectionMotor 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 for other than quarterly periods; rate beginning January 1, 2017.
Section 207.212aSectionInternational fuel tax agreement.
Section 207.213SectionAct inapplicable to certain commercial motor vehicles.
Section 207.214SectionTax credit; refund; receipt required; false statement as misdemeanor; penalty.
Section 207.215SectionMotor 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 decals; ceasing to engage in business; notice of discontinuance.
Section 207.216SectionRefusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal.
Section 207.216aSectionAdministration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.
Section 207.217SectionTrip permit; fee; issuance; application.
Section 207.218SectionLeased 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 on aggregate taxes; international fuel tax agreement registration.
Section 207.219SectionBooks, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.
Section 207.220SectionBooks, records, accounts, and papers of motor carrier; maintenance period.
Section 207.221-207.224SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.225SectionViolation as misdemeanor; penalty; revocation of license.
Section 207.226SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.227SectionOperation of commercial motor vehicle in violation of act prohibited; exception.
Section 207.228, 207.229SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.230SectionEmployment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns.
Section 207.231SectionEnforcement of act.
Section 207.232SectionDisposition of money.
Section 207.233SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.234SectionShort title.
Section 207.235SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.236SectionRepealed. 1982, Act 441, Eff. Mar. 30, 1983.
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