reglab/housing_qa huggingface dataset:
MI Comp L § 207.1028 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 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.

207.1028 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. Sec. 28.  (1) Except as otherwise provided in this section, the tax imposed by this act on the sale or use of motor fuel shall be measured by gross gallons of motor fuel:  (a) Removed by a licensed supplier from the bulk transfer/terminal system or from a qualified terminal or refinery within the United States.  (b) Removed by a licensed supplier from the bulk transfer/terminal system or from a qualified terminal or refinery outside the United States for delivery to a location in this state, as represented on the shipping paper if the supplier either imports the motor fuel for its own account or has made a tax precollection election under section 74.  (c) Transferred within a qualified terminal or refinery in this state to an unlicensed supplier.  (d) In the manner provided by the tax imposed by section 4081 of the internal revenue code or rules promulgated under that section.  (2) The tax imposed by this act on motor fuel that is imported into this state from outside the United States by a licensed importer, other than by a bulk transfer, arises at the time the motor fuel is imported into the state. The tax shall be measured by gross gallons received outside this state at a refinery, terminal, or bulk plant for delivery to a destination in this state, or as otherwise determined by the department.  (3) A supplier who removes motor fuel from a terminal supplied by a refinery located not more than 5 miles from the terminal may exercise a 1-time option to report, collect, and pay tax under this act on all gallons of motor fuel sold by the supplier through that terminal measured by net gallons. A supplier shall exercise the option by notifying the department in writing not less than 30 days before the date the option is exercised. A supplier may rescind the option only upon a showing of good cause and after approval of the department. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1032 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1032 - Use of Motor Fuel for Nontaxable Purpose; Refund.

207.1032 Use of motor fuel for nontaxable purpose; refund. Sec. 32.  If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax. To obtain a refund, the person shall comply with the requirements set forth in section 48. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1033 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1033 - Use of Motor Fuel for Nonhighway Purposes; Refund Not Applicable for Snowmobile, Off-Road Vehicle, or Certain Vessel.

207.1033 Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel. Sec. 33.  An end user may seek a refund for tax paid under this act on motor fuel used by the person for nonhighway purposes. However, a person shall not seek and is not eligible for a refund for tax paid on motor fuel used in a snowmobile, off-road vehicle, or vessel as defined in the natural resources and environmental protection act, 1994 PA 451, MCL 324.101 to 324.90106. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1034 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1034 - Government Owned, Leased, or Operated Vehicle; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free.

207.1034 Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free. Sec. 34.  A person may seek a refund or claim a deduction for tax paid under this act on gasoline or diesel fuel that is sold tax-free by the person seeking the refund or claiming the deduction to the federal government, the state government, or a political subdivision of the state for use in a motor vehicle owned and operated or leased and operated by the federal government, state government, or a political subdivision of the state. However, if the purchase of motor fuel is charged to a credit card issued to an eligible government entity, the issuer of the card shall bill the government entity without the tax and seek a refund. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1035 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1035 - School Bus Owned, Operated, or Leased by Educational Institution; 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. Sec. 35.  A person may seek a refund or claim a deduction for tax paid under this act on motor fuel that is sold tax-free by the person seeking the refund or claiming the deduction to a nonprofit, private, parochial, or denominational school, college, or university for use in a school bus owned and operated or leased and operated by the educational institution that is used in the transportation of students to and from the institution or to and from school functions authorized by the administration of the institution. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1036 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1036 - Tax Refund on Motor Fuel Acquired by Licensed Exporter.

207.1036 Tax refund on motor fuel acquired by licensed exporter. Sec. 36.  A licensed exporter may seek a refund for tax paid under this act on motor fuel acquired by the licensed exporter on which the tax imposed by this act has previously been paid or accrued and that was subsequently exported by transport truck by or on behalf of the licensed exporter in a diversion across state boundaries properly reported under section 108. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1037 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 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.

207.1037 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. Sec. 37.  (1) A person may seek a refund for tax paid under this act on motor fuel that the person exported out of a bulk plant in this state in a tank wagon if proof of reporting of import to the destination state and proof of payment of the tax imposed by this act have been provided. The refund is subject to conditions established by the department.  (2) A person who is registered with the federal government under section 4101 of the internal revenue code as an ultimate vendor may apply for a refund or claim a deduction for tax paid under this act on K-1 kerosene that is sold tax-free by that person through a blocked pump if he or she meets the requirements described in section 6427 of the internal revenue code and any regulations concerning a blocked pump. The department may revoke a person's license under this act if the person allows anyone to fuel a motor vehicle from a blocked pump or allows anyone to purchase K-1 kerosene from a blocked pump for a taxable purpose. As used in this subsection, "blocked pump" means that term as defined in 65 F.R. 48.6427-10, p. 17162 (March 31, 2000). History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668, Eff. Apr. 1, 2003
MI Comp L § 207.1038 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1038 - Repealed. 2015, Act 176, Eff. Jan. 1, 2017.

207.1038 Repealed. 2015, Act 176, Eff. Jan. 1, 2017. Compiler's Notes: The repealed section pertained to refund for tax paid on sale of undyed diesel fuel.
MI Comp L § 207.1039 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1039 - Tax Refund on Motor Fuel or Leaded Racing Fuel Used in Husbandry Implement or Other Nonhighway Purpose.

207.1039 Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose.Sec. 39.  An end user may seek a refund for tax paid under this act on motor fuel or leaded racing fuel used in an implement of husbandry or otherwise used for a nonhighway purpose not otherwise expressly exempted under this act. However, a person shall not seek and is not eligible for a refund for tax paid on gasoline or leaded racing fuel used in a snowmobile, off-road vehicle, or vessel as defined in the natural resources and environmental protection act, 1994 PA 451, MCL 324.101 to 324.90106. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2006, Act 277, Eff. Jan. 1, 2004 Compiler's Notes: Enacting section 1 of Act 277 of 2006 provides:"Enacting section 1. This amendatory act shall be retroactively applied to January 1, 2004 but shall not authorize refunds other than to an end user for taxes previously paid."
MI Comp L § 207.1040 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1040 - Tax Refund on Contaminated, Lost, or Destroyed Motor Fuel or Alternative Fuel; Exception.

207.1040 Tax refund on contaminated, lost, or destroyed motor fuel or alternative fuel; exception.Sec. 40.  (1) A person may seek a refund for tax paid under this act on motor fuel or alternative fuel that is 1 or more of the following:  (a) Accidentally contaminated by dye or another contaminant, including but not limited to gasoline that is mixed with diesel fuel, if the resulting product cannot be used to operate a motor vehicle on the public roads or highways without violating this act or other state or federal law.  (b) Accidentally lost or destroyed as a direct result of a sudden and unexpected casualty loss.  (2) The refund described in subsection (1) does not apply if the person seeking the refund has been reimbursed for the cost of the tax by any person, including, but not limited to, an insurance company, for the loss or contamination. If a person seeking a refund under this section is reimbursed for any amount, that person shall demonstrate to the department that the amount reimbursed does not include tax paid under this act on the motor fuel or alternative fuel in order to be eligible for the refund. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2015, Act 176, Eff. Jan. 1, 2017 Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 468 of 2014 does not go into effect.
MI Comp L § 207.1041 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1041 - Tax Refund on Gasoline Used in Community Action Agency Vehicle.

207.1041 Tax refund on gasoline used in community action agency vehicle. Sec. 41.  An end user may seek a refund for tax paid under this act on gasoline used in a passenger vehicle of a capacity of 5 or more under a municipal franchise, license, permit, agreement, or grant, respectively, a person operating a passenger vehicle for the transportation of school students under a certificate of authority issued by the state transportation department pursuant to section 5 of article II of the motor carrier act, 1933 PA 254, MCL 476.5, and a community action agency as described in former title II of the economic opportunity act of 1964, Public Law 88-452, which are not a part or division of a political subdivision of this state. A community action agency shall make the refund a state-contributed nonfederal share to grants received by the community action agency from the community services administration under former title II of the economic opportunity act of 1964. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1042 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1042 - Tax Refund on Diesel Fuel Used for Motor Bus.

207.1042 Tax refund on diesel fuel used for motor bus. Sec. 42.  An end user may seek a refund for tax paid under this act on diesel fuel used in a passenger vehicle of a capacity of 10 or more under a certificate of authority issued by the state transportation department, or under a municipal franchise, license, permit, agreement, or grant, respectively, and operating over regularly traveled routes expressly provided for in the certificate of convenience and necessity, or municipal franchise, license, permit, agreement, or grant. A refund provided under this section to a state certificated operator of an intercity motor bus shall apply only to those gallons of diesel motor fuel producing mileage traveled by each intercity motor bus over regular routes or on charter trips or portions of charter trips within this state. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1043 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1043 - Tax Deduction for Stored Motor Fuel Exported by Transport Truck.

207.1043 Tax deduction for stored motor fuel exported by transport truck. Sec. 43.  A licensed exporter may claim a deduction for tax paid under this act on motor fuel that was placed into storage in this state and was subsequently exported by transport truck or tank wagon by or on behalf of a licensed exporter if both of the following requirements are met:  (a) Proof of export is available in the form of a destination state shipping paper that was acquired by a licensed exporter.  (b) The motor fuel is fuel as to which the tax imposed by this act had previously been paid or accrued. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1044 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1044 - Tax Refund on Motor Fuel Consumed for Exempt Use.

207.1044 Tax refund on motor fuel consumed for exempt use. Sec. 44.  An end user may seek a refund for tax paid under this act on motor fuel purchased by the end user for consumption for an exempt use described under section 30 on which the tax imposed by section 8 was previously paid and for which a refund was not previously issued. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1047 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1047 - Tax Refund; Time of Filing.

207.1047 Tax refund; time of filing. Sec. 47.  A person may otherwise seek a refund for tax paid under this act on motor fuel pursuant to section 30 of 1941 PA 122, MCL 205.30. However, the claim for refund shall be filed within 18 months after the date the motor fuel was purchased. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1048 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1048 - Refund Claim; Requirements; Filing Date; Investigation; Deduction in Lieu of Refund; Interest.

207.1048 Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest. Sec. 48.  (1) In order to make a refund claim under this act, a person shall do all of the following:  (a) File the claim on a form or in a format prescribed by the department.  (b) Provide the information required by the department including, but not limited to, all of the following:  (i) The total amount of motor fuel purchased based on the original invoice unless the department waives this requirement.  (ii) The total amount of tax paid.  (iii) A statement that the fuel was used for an exempt purpose or by an exempt user.  (iv) A statement that the fuel was paid for in full.  (v) A statement printed on the form that the claim is made under penalty of perjury.  (c) Comply with any specific requirement described in sections 32 to 47.  (d) Sign the claim.  (e) File the claim not more than 18 months after the date the motor fuel was purchased.  (2) For purposes of this section, the filing date of a claim is the earlier of the date the claim was postmarked by the United States postal service or the date the claim was received by the department.  (3) The department may make any investigation it considers necessary before refunding tax paid under this act to a person but in any case may investigate a refund after the refund has been issued and within 4 years from the date of issuance of refund.  (4) In any case where a refund would be payable to a licensee who files a report under this act, the licensee may claim a deduction on the report filed under section 70 in lieu of the refund. If a licensee claims a deduction on the report, the licensee shall attach the claim for refund form to the report.  (5) The department shall pay interest on a refund claim in accordance with the requirements of section 30 of 1941 PA 122, MCL 205.30. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1051 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1051 - False Statement; Violation as Misdemeanor; Penalty.

207.1051 False statement; violation as misdemeanor; penalty. Sec. 51.  (1) A person who makes a false statement in any claim under this act, who submits an invoice in support of the claim upon which alteration or changes exist in the date, name, number of gallons, amount of tax paid, or other relevant information, who knowingly presents any claim or invoice containing any false statement, or who collects or attempts to collect a refund, or causes to be paid to another person a refund, without being entitled to it, shall forfeit the full amount of the claim.  (2) A person who violates a prohibition set forth in subsection (1) is guilty of a misdemeanor punishable by a fine of not more than $1,000.00, or imprisonment for a term of not more than 1 year, or both. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1055 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1055 - License Application; Investigation; Occasional Importer's License or Bonded Importer's License.

207.1055 License application; investigation; occasional importer's license or bonded importer's license. Sec. 55.  (1) The department shall investigate each person who applies for a license under this act. The department shall not issue a license if it determines that 1 or more of the following exist:  (a) The application was not filed in good faith.  (b) The applicant is not the real party in interest. As used in this subdivision and subdivisions (c) and (d), "real party in interest" means related party control as described in section 267 of the internal revenue code and related regulations.  (c) A license previously issued to the real party in interest was revoked for cause.  (d) The applicant or real party in interest, or a person controlled by the real party in interest, has had their license under this act or former act 1927 PA 150 revoked or refused for renewal in this state or another state or foreign jurisdiction.  (e) The applicant, or a corporate officer of the applicant, has a prior state or federal felony or misdemeanor conviction in this state or another state or foreign jurisdiction for motor fuel tax evasion or other tax evasion, or for shipping paper tampering, or for fuel tampering, or is currently charged or under indictment for such an offense.  (f) Other reasonable cause as determined by the department.  (2) If the person is applying for an occasional importer's license or a bonded importer's license, the department shall not issue a license if the applicant is not licensed in the identified source state. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1056 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1056 - Fingerprints.

207.1056 Fingerprints. Sec. 56.  (1) The department may require a licensee or an applicant for a license under this act, including a corporate officer, partner, or other individual, to submit a copy of their fingerprints to the department at the time of application.  (2) The following persons are exempt from the fingerprinting requirement in subsection (1):  (a) An officer of a publicly held corporation or its subsidiary.  (b) A person other than an applicant for an importer's license who was licensed under this act continuously for 3 years before the effective date of this section.  (3) The fingerprints shall be submitted on a form or in a format prescribed by the department.  (4) The department shall forward fingerprints submitted by an applicant to the federal bureau of investigation or any other agency for processing.  (5) Subject to the confidentiality requirements set forth in 1941 PA 122, MCL 205.1 to 205.31, the department may maintain a file of fingerprints submitted under this section. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1057 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1057 - Financial Statements.

207.1057 Financial statements. Sec. 57.  (1) The department may at any time require an applicant or a licensee to furnish current, verified financial statements.  (2) The department is not required to accept as accurate financial statements which have not been certified or independently audited and may independently inquire into the financial condition of an applicant. History: 2000, Act 403, Eff. Apr. 1, 2001