MCL - Act 403 of 2000


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

The People of the State of Michigan enact:
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Section 207.1010 Section Repealed. 2021, Act 124, Imd.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.