Michigan Laws 207.1142 – Motor fuel tax evasion prevention fund; creation; disposition
Current as of: 2023 | Check for updates
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(1) The motor fuel tax evasion prevention fund is created in the department.
(2) Money deposited into the fund shall only be used for the following purposes:
Terms Used In Michigan Laws 207.1142
- Department: means the department of treasury or its designee. 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
- Dyed diesel fuel: means diesel fuel that is dyed in accordance with internal revenue service rules or pursuant to any other internal revenue service requirements, including any invisible marker requirements. See Michigan Laws 207.1002
- 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
- Oversight: Committee review of the activities of a Federal agency or program.
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
- Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
(a) To fund the development of an efficient and effective diesel fuel enforcement program that shall include, but not be limited to:
(i) Oversight of the public roads and highways of this state to ensure that dyed diesel fuel and other untaxed fuel is not being used in violation of Michigan law.
(ii) Developing auditing techniques to aid the department in exposing tax evasion schemes and incidents.
(b) To fund the inspection, testing, and sampling provisions in this act, including the funding of additional inspectors engaged in random on-road inspections.
(c) To fund the additional administrative costs associated with the implementation of this act.