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