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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 403 of 2000
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MOTOR FUEL TAX ACT

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


© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

DocumentTypeDescription
Section 207.1001SectionShort title.
Section 207.1002SectionDefinitions; A to E.
Section 207.1003SectionDefinitions; F to I.
Section 207.1004SectionDefinitions; K to P.
Section 207.1005SectionDefinitions; R to S.
Section 207.1006SectionDefinitions; T to W.
Section 207.1008SectionTax 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 207.1010SectionIncrease in tax rate; report.
Section 207.1012SectionImposition on nonexempt end user; joint and several liability.
Section 207.1014SectionTax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit.
Section 207.1016SectionTax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance.
Section 207.1020SectionMotor fuel blended with untaxed products or materials; tax; applicable rate; remittance.
Section 207.1022SectionTax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes.
Section 207.1024SectionSale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor.
Section 207.1026SectionPresumption as to use or consumption of motor fuel on public roads or highways.
Section 207.1028SectionTax 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 207.1030SectionTax exemption.
Section 207.1032SectionUse of motor fuel for nontaxable purpose; refund.
Section 207.1033SectionUse of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel.
Section 207.1034SectionGovernment owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free.
Section 207.1035SectionSchool bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free.
Section 207.1036SectionTax refund on motor fuel acquired by licensed exporter.
Section 207.1037SectionTax 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 207.1038SectionRepealed. 2015, Act 176, Eff. Jan. 1, 2017.
Section 207.1039SectionTax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose.
Section 207.1040SectionTax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception.
Section 207.1041SectionTax refund on gasoline used in community action agency vehicle.
Section 207.1042SectionTax refund on diesel fuel used for motor bus.
Section 207.1043SectionTax deduction for stored motor fuel exported by transport truck.
Section 207.1044SectionTax refund on motor fuel consumed for exempt use.
Section 207.1045SectionTax refund for common fuel supply tank propelling vehicle and operating attached equipment.
Section 207.1047SectionTax refund; time of filing.
Section 207.1048SectionRefund claim; requirements; filing date; investigation; deduction in lieu of refund; interest.
Section 207.1051SectionFalse statement; violation as misdemeanor; penalty.
Section 207.1053SectionLicense required; application; form; information; current licenses; license for more than 1 business activity; person licensed as supplier; violation; penalty.
Section 207.1055SectionLicense application; investigation; occasional importer's license or bonded importer's license.
Section 207.1056SectionFingerprints.
Section 207.1057SectionFinancial statements.
Section 207.1058SectionSurety bond or cash deposit.
Section 207.1059SectionNew or increased amount of bond or cash deposit.
Section 207.1060SectionFiling new bond; circumstances; release of previous bond; reduced or disposed cash deposit.
Section 207.1061SectionRelease from bond or cash deposit.
Section 207.1062SectionDenial of license application.
Section 207.1063SectionIssuance of license.
Section 207.1064SectionTransfer of license; prohibition.
Section 207.1065SectionDiscontinuance, sale, or transfer of business; notice.
Section 207.1066SectionFinal report and payment due.
Section 207.1067SectionNoncompliance; suspension or revocation of license.
Section 207.1068SectionReport or statement requirements.
Section 207.1069SectionForms development.
Section 207.1070SectionSupplier's license; fee; monthly report; violation as misdemeanor.
Section 207.1071SectionTax remittance by supplier.
Section 207.1072SectionTreatment of removals by licensed supplier; election.
Section 207.1073SectionPermissive supplier.
Section 207.1074SectionCollection of tax from purchaser; election.
Section 207.1075SectionPurchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal.
Section 207.1076SectionSale of motor fuel by bonded or occasional importer; license requirements.
Section 207.1077SectionLicensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor.
Section 207.1078SectionTax liability for motor fuel imported from another country.
Section 207.1079SectionDiversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability.
Section 207.1080SectionTime period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty.
Section 207.1081SectionDiversion 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 207.1082SectionLicensure as tank wagon operator-importer.
Section 207.1083SectionTerminal operator's license.
Section 207.1084SectionTax liability of terminal operator.
Section 207.1085SectionExportation of motor fuel; requirements; violation; penalty; exemption.
Section 207.1086SectionExporter license; requirements; fee; report.
Section 207.1087SectionExporter 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 207.1088SectionFailure or late filing of report or tax remittance; payment requirements; penalties and interest.
Section 207.1089SectionTransporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel.
Section 207.1090, 207.1091SectionRepealed. 2002, Act 668, Eff. Apr. 1, 2003.
Section 207.1092SectionRetail marine diesel dealer license; fee; filing; report; payment date; waiver.
Section 207.1093SectionBlender's license; fee; filing; report; waiver.
Section 207.1094SectionAviation fuel.
Section 207.1098SectionTransportation of gasoline or diesel fuel by pipeline or marine vessel; report.
Section 207.1099SectionCross-border movement of motor fuel; compact.
Section 207.1101SectionManually-prepared shipping paper as substitute for machine-generated.
Section 207.1102SectionShipping paper; carrying and producing copy.
Section 207.1103SectionShipping paper; notice requirements.
Section 207.1104SectionAcquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation.
Section 207.1105SectionDelivery of fuel; shipping paper provided or placed in receptacle; violation.
Section 207.1106SectionRetention of shipping paper.
Section 207.1107SectionDelivery of motor fuel without shipping paper; acceptance prohibited.
Section 207.1108SectionViolation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system.
Section 207.1109SectionReliance by person issuing shipping paper on certain representations; tax liability.
Section 207.1110SectionMisleading statement imprinted on shipping paper; prohibition; violation.
Section 207.1111SectionShipping paper tamper-resistant standards; rules.
Section 207.1112SectionSale or removal of dyed diesel fuel; notice.
Section 207.1113SectionDyed kerosene; notice.
Section 207.1114SectionDiversion of motor fuel from destination on shipping paper; rebuttable presumption.
Section 207.1115SectionDisplay of person's name and license number; letters and figures.
Section 207.1116SectionTransportation of motor fuel without shipping paper; violation.
Section 207.1121SectionDyed diesel fuel or other exempt fuel; use.
Section 207.1122SectionDyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty.
Section 207.1123SectionAlteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment.
Section 207.1124SectionRepealed. 2006, Act 287, Imd. Eff. July 20, 2006.
Section 207.1125SectionMetering equipment; requirements.
Section 207.1126SectionFailure to collect or timely remit tax.
Section 207.1127SectionFalse or fraudulent return; amount evaded.
Section 207.1128SectionLiability of officer, employee, or agent of corporation.
Section 207.1129SectionViolation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot.
Section 207.1130SectionSeizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale.
Section 207.1131SectionDetermination of shipping paper violation; inspection.
Section 207.1132SectionSupervision or operation of weigh stations or other inspection points; qualified persons.
Section 207.1133SectionAudit and examination of records, books, papers, and equipment; sampling inspections; availability to department.
Section 207.1134SectionRefusal to allow inspection or audit.
Section 207.1136SectionViolation of act; penalty.
Section 207.1141SectionTax belonging to state; failure to make payment or to defraud as embezzlement; penalty.
Section 207.1142SectionMotor fuel tax evasion prevention fund; creation; disposition.
Section 207.1143SectionDeposit of money in state treasury; credit.
Section 207.1144SectionExchange of information.
Section 207.1145SectionAdministration of taxes.
Section 207.1146SectionFiling date.
Section 207.1147SectionReport on dyed diesel fuel reporting.
Section 207.1148SectionRules.
Section 207.1149SectionTax credit; ineligibility.
Section 207.1151SectionDefinitions.
Section 207.1152SectionTax on alternative fuel.
Section 207.1153SectionAlternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements.
Section 207.1154SectionFiling 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 207.1155SectionPerson 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 207.1161SectionOutstanding bonds issued by Mackinac bridge authority; payment of principal, interest, and costs.
Section 207.1162SectionMackinac bridge tolls; reduction.
Section 207.1163SectionMackinac bridge bond indebtedness; advances.
Section 207.1164SectionEast-west interstate route in Upper Peninsula; matching funds.
Section 207.1169SectionRepeal of MCL 207.101 to 207.202.
Section 207.1170SectionEffective date.
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