MCL - Act 403 of 2000
AN ACT to prescribe a tax on the sale and use of certain types of fuel in motor vehicles on the public roads or highways of this state and on certain other types of gas; to prescribe the manner and the time of collection and payment of this tax and the duties of officials and others pertaining to the payment and collection of this tax; to provide for the licensing of persons involved in the sale, use, or transportation of motor fuel and the collection and payment of the tax imposed by this act; to prescribe fees; to prescribe certain other powers and duties of certain state agencies and other persons; to provide for exemptions and refunds and for the disposition of the proceeds of this tax; to provide for appropriations from the proceeds of this tax; to prescribe remedies and penalties for the violation of this act; and to repeal acts and parts of acts.
History: 2000, Act 403, Eff. Apr. 1, 2001
| Document | Type | Description |
|---|---|---|
| Section 207.1001 | Section | Short title. |
| Section 207.1002 | Section | Definitions; A to E. |
| Section 207.1003 | Section | Definitions; F to I. |
| Section 207.1004 | Section | Definitions; K to P. |
| Section 207.1005 | Section | Definitions; R to S. |
| Section 207.1006 | Section | Definitions; T to W. |
| Section 207.1008 | Section | Tax on motor fuel; rates; collection or payment; exception; manner and time; imposition of rate on net gallons; legislative intent; bills of lading and invoices; identification of blended product and correct fuel product code; terminal operator license; requirements; notice; presumption. |
| Section 207.1010 | Section | Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021. |
| Section 207.1012 | Section | Imposition on nonexempt end user; joint and several liability. |
| Section 207.1014 | Section | Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit. |
| Section 207.1016 | Section | Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance. |
| Section 207.1020 | Section | Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance. |
| Section 207.1022 | Section | Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes. |
| Section 207.1024 | Section | Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor. |
| Section 207.1026 | Section | Presumption as to use or consumption of motor fuel on public roads or highways. |
| Section 207.1028 | Section | Tax on sale or use of motor fuel; measurement by gross gallons; time; measurement on net gallons sold by supplier through terminal as 1-time option. |
| Section 207.1030 | Section | Tax exemption. |
| Section 207.1032 | Section | Use of motor fuel for nontaxable purpose; refund. |
| Section 207.1033 | Section | Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel. |
| Section 207.1034 | Section | Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free. |
| Section 207.1035 | Section | School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free. |
| Section 207.1036 | Section | Tax refund on motor fuel acquired by licensed exporter. |
| Section 207.1037 | Section | Tax refund on motor fuel exported out of bulk plant in tank wagon; tax refund or deduction on tax-free K-1 kerosene sold through blocked pump. |
| Section 207.1038 | Section | Repealed. 2015, Act 176, Eff. Jan. 1, 2017. |
| Section 207.1039 | Section | Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose. |
| Section 207.1040 | Section | Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception. |
| Section 207.1041 | Section | Tax refund on gasoline used in community action agency vehicle. |
| Section 207.1042 | Section | Tax refund on diesel fuel used for motor bus. |
| Section 207.1043 | Section | Tax deduction for stored motor fuel exported by transport truck. |
| Section 207.1044 | Section | Tax refund on motor fuel consumed for exempt use. |
| Section 207.1045 | Section | Tax refund for common fuel supply tank propelling vehicle and operating attached equipment. |
| Section 207.1047 | Section | Tax refund; time of filing. |
| Section 207.1048 | Section | Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest. |
| Section 207.1051 | Section | False statement; violation as misdemeanor; penalty. |
| Section 207.1053 | Section | License required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty. |
| Section 207.1055 | Section | License application; investigation; occasional importer's license or bonded importer's license. |
| Section 207.1056 | Section | Fingerprints. |
| Section 207.1057 | Section | Financial statements. |
| Section 207.1058 | Section | Surety bond or cash deposit. |
| Section 207.1059 | Section | New or increased amount of bond or cash deposit. |
| Section 207.1060 | Section | Filing new bond; circumstances; release of previous bond; reduced or disposed cash deposit. |
| Section 207.1061 | Section | Release from bond or cash deposit. |
| Section 207.1062 | Section | Denial of license application. |
| Section 207.1063 | Section | Issuance of license. |
| Section 207.1064 | Section | Transfer of license; prohibition. |
| Section 207.1065 | Section | Discontinuance, sale, or transfer of business; notice. |
| Section 207.1066 | Section | Final report and payment due. |
| Section 207.1067 | Section | Noncompliance; suspension or revocation of license. |
| Section 207.1068 | Section | Report or statement requirements. |
| Section 207.1069 | Section | Forms development. |
| Section 207.1070 | Section | Supplier's license; fee; monthly report; violation as misdemeanor. |
| Section 207.1071 | Section | Tax remittance by supplier. |
| Section 207.1072 | Section | Treatment of removals by licensed supplier; election. |
| Section 207.1073 | Section | Permissive supplier. |
| Section 207.1074 | Section | Collection of tax from purchaser; election. |
| Section 207.1075 | Section | Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal. |
| Section 207.1076 | Section | Sale of motor fuel by bonded or occasional importer; license requirements. |
| Section 207.1077 | Section | Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor. |
| Section 207.1078 | Section | Tax liability for motor fuel imported from another country. |
| Section 207.1079 | Section | Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability. |
| Section 207.1080 | Section | Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty. |
| Section 207.1081 | Section | Diversion of fuel from out-of-state to in-state by unlicensed importer; importer required to pay tax; terms and conditions; agreement permitting supplier to assume importer's liability. |
| Section 207.1082 | Section | Licensure as tank wagon operator-importer. |
| Section 207.1083 | Section | Terminal operator's license. |
| Section 207.1084 | Section | Tax liability of terminal operator. |
| Section 207.1085 | Section | Exportation of motor fuel; requirements; violation; penalty; exemption. |
| Section 207.1086 | Section | Exporter license; requirements; fee; report. |
| Section 207.1087 | Section | Exporter required to pay tax; fuel diversion number; terms and conditions of payment and notice; agreement permitting supplier to assume exporter's liability; tax refund and credit. |
| Section 207.1088 | Section | Failure or late filing of report or tax remittance; payment requirements; penalties and interest. |
| Section 207.1089 | Section | Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel. |
| Section 207.1090, 207.1091 | Section | Repealed. 2002, Act 668, Eff. Apr. 1, 2003. |
| Section 207.1092 | Section | Retail marine diesel dealer license; fee; filing; report; payment date; waiver. |
| Section 207.1093 | Section | Blender's license; fee; filing; report; waiver. |
| Section 207.1094 | Section | Aviation fuel. |
| Section 207.1098 | Section | Transportation of gasoline or diesel fuel by pipeline or marine vessel; report. |
| Section 207.1099 | Section | Cross-border movement of motor fuel; compact. |
| Section 207.1101 | Section | Manually-prepared shipping paper as substitute for machine-generated. |
| Section 207.1102 | Section | Shipping paper; carrying and producing copy. |
| Section 207.1103 | Section | Shipping paper; notice requirements. |
| Section 207.1104 | Section | Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation. |
| Section 207.1105 | Section | Delivery of fuel; shipping paper provided or placed in receptacle; violation. |
| Section 207.1106 | Section | Retention of shipping paper. |
| Section 207.1107 | Section | Delivery of motor fuel without shipping paper; acceptance prohibited. |
| Section 207.1108 | Section | Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system. |
| Section 207.1109 | Section | Reliance by person issuing shipping paper on certain representations; tax liability. |
| Section 207.1110 | Section | Misleading statement imprinted on shipping paper; prohibition; violation. |
| Section 207.1111 | Section | Shipping paper tamper-resistant standards; rules. |
| Section 207.1112 | Section | Sale or removal of dyed diesel fuel; notice. |
| Section 207.1113 | Section | Dyed kerosene; notice. |
| Section 207.1114 | Section | Diversion of motor fuel from destination on shipping paper; rebuttable presumption. |
| Section 207.1115 | Section | Display of person's name and license number; letters and figures. |
| Section 207.1116 | Section | Transportation of motor fuel without shipping paper; violation. |
| Section 207.1121 | Section | Dyed diesel fuel or other exempt fuel; use. |
| Section 207.1122 | Section | Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty. |
| Section 207.1123 | Section | Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment. |
| Section 207.1124 | Section | Repealed. 2006, Act 287, Imd. Eff. July 20, 2006. |
| Section 207.1125 | Section | Metering equipment; requirements. |
| Section 207.1126 | Section | Failure to collect or timely remit tax. |
| Section 207.1127 | Section | False or fraudulent return; amount evaded. |
| Section 207.1128 | Section | Liability of officer, employee, or agent of corporation. |
| Section 207.1129 | Section | Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot. |
| Section 207.1130 | Section | Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale. |
| Section 207.1131 | Section | Determination of shipping paper violation; inspection. |
| Section 207.1132 | Section | Supervision or operation of weigh stations or other inspection points; qualified persons. |
| Section 207.1133 | Section | Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department. |
| Section 207.1134 | Section | Refusal to allow inspection or audit. |
| Section 207.1136 | Section | Violation of act; penalty. |
| Section 207.1141 | Section | Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty. |
| Section 207.1142 | Section | Motor fuel tax evasion prevention fund; creation; disposition. |
| Section 207.1143 | Section | Deposit of money in state treasury; credit. |
| Section 207.1144 | Section | Exchange of information. |
| Section 207.1145 | Section | Administration of taxes. |
| Section 207.1146 | Section | Filing date. |
| Section 207.1147 | Section | Report on dyed diesel fuel reporting. |
| Section 207.1148 | Section | Rules. |
| Section 207.1149 | Section | Tax credit; ineligibility. |
| Section 207.1151 | Section | Definitions. |
| Section 207.1152 | Section | Tax on alternative fuel. |
| Section 207.1153 | Section | Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements. |
| Section 207.1154 | Section | Filing of report and payment of tax by alternative fuel dealer or alternative fuel commercial user; filing of report and payment of tax by person other than alternative fuel dealer or alternative fuel commercial user; effect of nonpayment of tax. |
| Section 207.1155 | Section | Person consuming alternative fuel for other than operating motor vehicle on roads or highways; eligibility for refund; tax exemption; purchaser to be provided with invoice or receipt; listing price in plain view; failure to pay tax. |
| Section 207.1161 | Section | Outstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs. |
| Section 207.1162 | Section | Mackinac bridge tolls; reduction. |
| Section 207.1163 | Section | Mackinac bridge bond indebtedness; advances. |
| Section 207.1164 | Section | East-west interstate route in Upper Peninsula; matching funds. |
| Section 207.1169 | Section | Repeal of MCL 207.101 to 207.202. |
| Section 207.1170 | Section | Effective date. |