MCL - Act 119 of 1980


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

The People of the State of Michigan enact:
Document Type Description
Section 207.211 Section Definitions.
Section 207.212 Section 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 for other than quarterly periods; rate beginning January 1, 2017.
Section 207.212a Section International fuel tax agreement.
Section 207.213 Section Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.
Section 207.214 Section Tax credit; refund; receipt required; false statement as misdemeanor; penalty.
Section 207.215 Section 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 decals; ceasing to engage in business; notice of discontinuance.
Section 207.216 Section 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 Section Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim.
Section 207.217 Section Trip permit; fee; issuance; application.
Section 207.218 Section 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 on aggregate taxes; international fuel tax agreement registration.
Section 207.219 Section Books, invoices, receipts, records, and papers of motor carrier, fuel supplier, or alternative fuel dealer; examination.
Section 207.220 Section Books, records, accounts, and papers of motor carrier; maintenance period.
Section 207.221-207.224 Section Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.225 Section Violation as misdemeanor; penalty; revocation of license.
Section 207.226 Section Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.227 Section Operation of commercial motor vehicle in violation of act prohibited; exception.
Section 207.228, 207.229 Section Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.230 Section 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 Section Enforcement of act.
Section 207.232 Section Disposition of money.
Section 207.233 Section Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.234 Section Short title.
Section 207.235 Section Repealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.236 Section Repealed. 1982, Act 441, Eff. Mar. 30, 1983.