Motor Fuel Tax Act, Act 403 of 2000
Index
- MCL 207.1001 Short Title
- MCL 207.1002 Definitions; a to E
- MCL 207.1003 Definitions; F to I
- MCL 207.1004 Definitions; K to P
- MCL 207.1005 Definitions; R to S
- MCL 207.1006 Definitions; T to W
- MCL 207.1008 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
- MCL 207.1010 [Repealed]
- MCL 207.1012 Imposition On Nonexempt End User; Joint and Several Liability
- MCL 207.1014 Tax Remittance By Electronic Funds Transfer; Deduction For Quantity of Gas Removed By Supplier; Payment Or Credit
- MCL 207.1016 Tax Credit By Supplier In Amount Uncollected From Purchaser; Notice; Rules; Report; Identification; Limitation; Additional Credit; Remittance
- MCL 207.1020 Motor Fuel Blended With Untaxed Products Or Materials; Tax; Applicable Rate; Remittance
- MCL 207.1022 Tax On Gasoline, Diesel Fuel, and Alternative Fuel In Lieu of Other Taxes
- MCL 207.1024 Sale, Delivery, Use, Possession, Or Storage of Motor Fuel; Prohibition; Exceptions; Violation As Misdemeanor
- MCL 207.1026 Presumption As to Use Or Consumption of Motor Fuel On Public Roads Or Highways
- MCL 207.1028 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
- MCL 207.1030 Tax Exemption
- MCL 207.1032 Use of Motor Fuel For Nontaxable Purpose; Refund
- MCL 207.1033 Use of Motor Fuel For Nonhighway Purposes; Refund Not Applicable For Snowmobile, Off-Road Vehicle, Or Certain Vessel
- MCL 207.1034 Government Owned, Leased, Or Operated Vehicle; Refund Or Deduction On Gasoline Or Diesel Fuel Sold Tax-Free
- MCL 207.1035 School Bus Owned, Operated, Or Leased By Educational Institution; Refund Or Deduction On Gasoline Or Diesel Fuel Sold Tax-Free
- MCL 207.1036 Tax Refund On Motor Fuel Acquired By Licensed Exporter
- MCL 207.1037 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
- MCL 207.1038 [Repealed]
- MCL 207.1039 Tax Refund On Motor Fuel Or Leaded Racing Fuel Used In Husbandry Implement Or Other Nonhighway Purpose
- MCL 207.1040 Tax Refund On Contaminated, Lost, Or Destroyed Motor Fuel Or Alternative Fuel; Exception
- MCL 207.1041 Tax Refund On Gasoline Used In Community Action Agency Vehicle
- MCL 207.1042 Tax Refund On Diesel Fuel Used For Motor Bus
- MCL 207.1043 Tax Deduction For Stored Motor Fuel Exported By Transport Truck
- MCL 207.1044 Tax Refund On Motor Fuel Consumed For Exempt Use
- MCL 207.1045 Tax Refund For Common Fuel Supply Tank Propelling Vehicle and Operating Attached Equipment
- MCL 207.1047 Tax Refund; Time of Filing
- MCL 207.1048 Refund Claim; Requirements; Filing Date; Investigation; Deduction In Lieu of Refund; Interest
- MCL 207.1051 False Statement; Violation As Misdemeanor; Penalty
- MCL 207.1053 License Required; Application; Form; Information; Current Licenses; License For More Than 1 Business Activity; Person Licensed As Supplier; Violation; Penalty
- MCL 207.1055 License Application; Investigation; Occasional Importer's License Or Bonded Importer's License
- MCL 207.1056 Fingerprints
- MCL 207.1057 Financial Statements
- MCL 207.1058 Surety Bond Or Cash Deposit
- MCL 207.1059 New Or Increased Amount of Bond Or Cash Deposit
- MCL 207.1060 Filing New Bond; Circumstances; Release of Previous Bond; Reduced Or Disposed Cash Deposit
- MCL 207.1061 Release From Bond Or Cash Deposit
- MCL 207.1062 Denial of License Application
- MCL 207.1063 Issuance of License
- MCL 207.1064 Transfer of License; Prohibition
- MCL 207.1065 Discontinuance, Sale, Or Transfer of Business; Notice
- MCL 207.1066 Final Report and Payment Due
- MCL 207.1067 Noncompliance; Suspension Or Revocation of License
- MCL 207.1068 Report Or Statement Requirements
- MCL 207.1069 Forms Development
- MCL 207.1070 Supplier's License; Fee; Monthly Report; Violation As Misdemeanor
- MCL 207.1071 Tax Remittance By Supplier
- MCL 207.1072 Treatment of Removals By Licensed Supplier; Election
- MCL 207.1073 Permissive Supplier
- MCL 207.1074 Collection of Tax From Purchaser; Election
- MCL 207.1075 Purchaser's Election; Evidence of Financial Responsibility Or Bonding Requirements; Revocation of Election; Alternative; Appeal
- MCL 207.1076 Sale of Motor Fuel By Bonded Or Occasional Importer; License Requirements
- MCL 207.1077 Licensed Occasional Or Bonded Importer; Reporting Requirements; Waiver; Violation As Misdemeanor
- MCL 207.1078 Tax Liability For Motor Fuel Imported From Another Country
- MCL 207.1079 Diversions Into State of Imported Motor Fuel; Tax Reporting and Payment; Agreement Permitting Supplier to Assume Importer's Liability
- MCL 207.1080 Time Period For Tax Payment On Motor Fuel Imported From Another Country; Precollected Tax; Importation of Undyed Motor Fuel; Penalty
- MCL 207.1081 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
- MCL 207.1082 Licensure As Tank Wagon Operator-Importer
- MCL 207.1083 Terminal Operator's License
- MCL 207.1084 Tax Liability of Terminal Operator
- MCL 207.1085 Exportation of Motor Fuel; Requirements; Violation; Penalty; Exemption
- MCL 207.1086 Exporter License; Requirements; Fee; Report
- MCL 207.1087 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
- MCL 207.1088 Failure Or Late Filing of Report Or Tax Remittance; Payment Requirements; Penalties and Interest
- MCL 207.1089 Transporter's License; Fee; Report; Failure to Submit Report; Penalty; Waiver; Importation of Undyed Motor Fuel
- MCL 207.1090, 207.1091 [Repealed]
- MCL 207.1092 Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver
- MCL 207.1093 Blender's License; Fee; Filing; Report; Waiver
- MCL 207.1094 Aviation Fuel
- MCL 207.1098 Transportation of Gasoline Or Diesel Fuel By Pipeline Or Marine Vessel; Report
- MCL 207.1099 Cross-Border Movement of Motor Fuel; Compact
- MCL 207.1101 Manually-Prepared Shipping Paper As Substitute For Machine-Generated
- MCL 207.1102 Shipping Paper; Carrying and Producing Copy
- MCL 207.1103 Shipping Paper; Notice Requirements
- MCL 207.1104 Acquisition of Undyed Motor Fuel Or Taxes Unpaid; Conditions; Compliance; Violation
- MCL 207.1105 Delivery of Fuel; Shipping Paper Provided Or Placed In Receptacle; Violation
- MCL 207.1106 Retention of Shipping Paper
- MCL 207.1107 Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited
- MCL 207.1108 Violation of Shipping Paper Requirements As Honest Error; Relief; Coordination For Operation of Common Telephone Diversion Verification Number Assignment System
- MCL 207.1109 Reliance By Person Issuing Shipping Paper On Certain Representations; Tax Liability
- MCL 207.1110 Misleading Statement Imprinted On Shipping Paper; Prohibition; Violation
- MCL 207.1111 Shipping Paper Tamper-Resistant Standards; Rules
- MCL 207.1112 Sale Or Removal of Dyed Diesel Fuel; Notice
- MCL 207.1113 Dyed Kerosene; Notice
- MCL 207.1114 Diversion of Motor Fuel From Destination On Shipping Paper; Rebuttable Presumption
- MCL 207.1115 Display of Person's Name and License Number; Letters and Figures
- MCL 207.1116 Transportation of Motor Fuel Without Shipping Paper; Violation
- MCL 207.1121 Dyed Diesel Fuel Or Other Exempt Fuel; Use
- MCL 207.1122 Dyed Diesel Fuel; Use In Motor Vehicle On Public Roads Or Highways; Exception; Penalty
- MCL 207.1123 Alteration of Strength Or Composition of Dye Or Marker; Possession, Sale, Or Purchase of Dye Removal Equipment
- MCL 207.1124 [Repealed]
- MCL 207.1125 Metering Equipment; Requirements
- MCL 207.1126 Failure to Collect Or Timely Remit Tax
- MCL 207.1127 False Or Fraudulent Return; Amount Evaded
- MCL 207.1128 Liability of Officer, Employee, Or Agent of Corporation
- MCL 207.1129 Violation of Shipping Paper Requirements; Presumptive Evidence; Violation of Meter Tampering Provisions; Impoundment, Seizure, Sale, and Forfeiture; Request to Drive Vehicle to Impound Lot
- MCL 207.1130 Seizure; Inventory Statement; Hearing; Forfeiture; Appeal to Circuit Court; Agreement to Sell Fuel; Public Sale
- MCL 207.1131 Determination of Shipping Paper Violation; Inspection
- MCL 207.1132 Supervision Or Operation of Weigh Stations Or Other Inspection Points; Qualified Persons
- MCL 207.1133 Audit and Examination of Records, Books, Papers, and Equipment; Sampling Inspections; Availability to Department
- MCL 207.1134 Refusal to Allow Inspection Or Audit
- MCL 207.1136 Violation of Act; Penalty
- MCL 207.1141 Tax Belonging to State; Failure to Make Payment Or to Defraud As Embezzlement; Penalty
- MCL 207.1142 Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition
- MCL 207.1143 Deposit of Money In State Treasury; Credit
- MCL 207.1144 Exchange of Information
- MCL 207.1145 Administration of Taxes
- MCL 207.1146 Filing Date
- MCL 207.1147 Report On Dyed Diesel Fuel Reporting
- MCL 207.1148 Rules
- MCL 207.1149 Tax Credit; Ineligibility
- MCL 207.1151 Definitions
- MCL 207.1152 Tax On Alternative Fuel
- MCL 207.1153 Alternative Fuel Dealer Or Alternative Fuel Commercial User; License Required; Application; Fee; Licensing and Bonding Requirements
- MCL 207.1154 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
- MCL 207.1155 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
- MCL 207.1161 Outstanding Bonds Issued By Mackinac Bridge Authority; Payment of Principal, Interest, and Costs
- MCL 207.1162 Mackinac Bridge Tolls; Reduction
- MCL 207.1163 Mackinac Bridge Bond Indebtedness; Advances
- MCL 207.1164 East-West Interstate Route In Upper Peninsula; Matching Funds
- MCL 207.1169 Repeal of Mcl 207.101 to 207.202
- MCL 207.1170 Effective Date