Michigan Laws 207.1012 – Imposition on nonexempt end user; joint and several liability
Current as of: 2023 | Check for updates
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(1) A tax equal to the tax imposed by section 8 is imposed on a nonexempt end user upon delivery in this state of 1 or more of the following into the fuel supply tank of that end user’s motor vehicle:
(a) Dyed diesel fuel or any motor fuel that contains a dye.
Terms Used In Michigan Laws 207.1012
- Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Michigan Laws 207.1002
- Diesel fuel: means any liquid other than gasoline that is capable of use as a fuel or a component of a fuel in a motor vehicle that is propelled by a diesel-powered engine or in a diesel-powered train. See Michigan Laws 207.1002
- In this state: means the area within the borders of this state, including all territories within the borders owned by, held in trust by, or added to the United States of America. See Michigan Laws 207.1003
- Motor fuel: means gasoline, diesel fuel, kerosene, a mixture of gasoline, diesel fuel, or kerosene, or a mixture of gasoline, diesel fuel, or kerosene and any other substance. See Michigan Laws 207.1004
- Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on the public roads or highways of this state. See Michigan Laws 207.1004
- Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
- Ultimate vendor: means the person who sells motor fuel to the end user of the fuel. See Michigan Laws 207.1006
(b) Motor fuel on which a claim for refund has been made.
(c) Any fuel or component of fuel that is taxable under this act and on which tax has not previously been imposed by this act.
(2) The ultimate vendor of motor fuel is jointly and severally liable with the end user for the tax imposed by this section if the ultimate vendor knows or has reason to know that the motor fuel, as to which the tax imposed by this act or the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234, has not been paid, is or will be consumed by a nonexempt end user or in a nonexempt use.