Michigan Laws 207.216a – Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt; refund claim
Current as of: 2023 | Check for updates
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Terms Used In Michigan Laws 207.216a
- Alternative fuel: means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 207.211
- Department: means the revenue division of the department of treasury. See Michigan Laws 207.211
- Motor fuel: means diesel fuel as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 207.211
- Person: means a natural person, partnership, firm, association, joint stock company, limited liability company, limited liability partnership, syndicate, or corporation, and any receiver, trustee, conservator, or officer, other than a unit of government, having jurisdiction and control of property by virtue of law or by appointment of a court. See Michigan Laws 207.211
- 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
(1) Except as provided in subsection (3), the tax imposed by this act shall be administered under 1941 PA 122, MCL 205.1 to 205.31. In case of conflict between 1941 PA 122, MCL 205.1 to 205.31, and this act, this act shall prevail.
(2) Tax due to other member jurisdictions of the international fuel tax agreement that is incurred by a person while operating on a current, suspended, or revoked license issued by the department under the international fuel tax agreement is considered tax imposed by this act and a tax debt due to this state.
(3) For motor fuel or alternative fuel purchased on or after January 1, 2017, a refund claim involving the payment of a tax that was paid under this act or in connection with a return filed under this act may not be filed more than 18 months after the date the motor fuel or alternative fuel was purchased.