Terms Used In Michigan Laws > Chapter 339 > Act 299 of 1980 > Article 1

• Alternative fuel: means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Department: means the department of treasury. See Michigan Laws 205.173
• Diesel fuel: means that term as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• Gallon equivalent: means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173
• Gasoline: means that term as defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207. See Michigan Laws 205.173
• Interstate motor carrier: means a person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province. See Michigan Laws 205.173
• Motor fuel: means diesel fuel and gasoline. See Michigan Laws 205.173
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means an individual, firm, partnership, joint venture, association, social club fraternal organization, municipal or private corporation whether or not organized for profit, company, limited liability company, estate, trust receiver, trustee, syndicate, the United States, this state, country, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context. See Michigan Laws 205.173
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Qualified commercial motor vehicle: means that term as defined in section 1 of the motor carrier fuel tax act, 1980 PA 119, MCL 207. See Michigan Laws 205.173
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Sales tax: means the tax levied under the general sales tax act, 1933 PA 167, MCL 205. See Michigan Laws 205.173
• 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: includes all taxes, interest, or penalties levied under this act. See Michigan Laws 205.173
• Taxpayer: means a person subject to tax under this act. See Michigan Laws 205.173
• Trustee: A person or institution holding and administering property in trust.
• United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
• Use tax: means the tax levied under the use tax act, 1937 PA 94, MCL 205. See Michigan Laws 205.173