reglab/housing_qa huggingface dataset:
MI Comp L § 207.1114 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1114 - Diversion of Motor Fuel From Destination on Shipping Paper; Rebuttable Presumption.

207.1114 Diversion of motor fuel from destination on shipping paper; rebuttable presumption. Sec. 114.  (1) A representative or agent of the department may examine the shipping paper of a fuel transportation vehicle in order to determine whether that fuel transportation vehicle is located outside a reasonably direct route from the supply source to the destination state on the shipping paper. If the vehicle is more than 5 miles from a reasonably direct route, there is a rebuttable presumption that the operator or driver of the vehicle intends to divert the motor fuel from the destination on the shipping paper. If the vehicle is 5 miles or less from a reasonably direct route, there is a rebuttable presumption that the operator or driver of the vehicle does not intend to divert the motor fuel from the destination on the shipping paper.  (2) The operator or driver of a fuel transportation vehicle that is located outside a reasonably direct route from the supply source to the destination state on the shipping paper is subject to the penalties set forth in section 129. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1115 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1115 - Display of Person's Name and License Number; Letters and Figures.

207.1115 Display of person's name and license number; letters and figures. Sec. 115.  (1) A supplier operating a fuel transportation vehicle on the public roads or highways of this state shall display on the vehicle, in colors that distinctly contrast with the color of the vehicle and in letters and figures not less than 3 inches high, the supplier's name and the license number identified as Mich. Supplier No. ___.  (2) A person other than a supplier operating a fuel transportation vehicle on the public roads or highways of this state shall display on the vehicle, in colors that distinctly contrast with the color of the vehicle and in letters and figures not less than 3 inches high, the person's name and the license number identified as Mich. MFTA No. ___. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1116 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1116 - Transportation of Motor Fuel Without Shipping Paper; Violation.

207.1116 Transportation of motor fuel without shipping paper; violation. Sec. 116.  A person who transports motor fuel without a shipping paper that meets the requirements set forth in sections 101 to 104, including but not limited to the owner, operator, or driver of a fuel transportation vehicle or train, is subject to a civil penalty of $1,000.00 for the person's first occurrence. Each subsequent violation of sections 101 to 104 is subject to a civil penalty of $5,000.00. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1121 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1121 - Dyed Diesel Fuel or Other Exempt Fuel; Use.

207.1121 Dyed diesel fuel or other exempt fuel; use. Sec. 121.  A person shall not sell or use or hold for sale or use dyed diesel fuel or other exempt fuel, including, but not limited to, excluded liquid, undyed diesel fuel that is repackaged into a container that holds 55 gallons or less, or aviation, aircraft, or jet fuel, for any use that the person knows or has reason to know is a taxable use of the diesel fuel under this act or the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668, Eff. Apr. 1, 2003
MI Comp L § 207.1122 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1122 - Dyed Diesel Fuel; Use in Motor Vehicle on Public Roads or Highways; Exception; Penalty.

207.1122 Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty.Sec. 122.  (1) A person shall not operate or maintain a motor vehicle on the public roads or highways of this state with dyed diesel fuel in the vehicle's fuel supply tank.  (2) This section does not apply to dyed diesel fuel used in any of the following:  (a) A motor vehicle owned and operated or leased and operated by the federal or state government or a political subdivision of this state.  (b) A motor vehicle used exclusively by the American Red Cross.   (c) An implement of husbandry.  (d) A passenger vehicle that has a capacity of 10 or more and that operates over regularly traveled routes expressly provided for in 1 or more of the following that applies to the passenger vehicle:  (i) A certificate of authority issued by the state transportation department.  (ii) A municipal franchise.  (iii) A municipal license.  (iv) A municipal permit.  (v) A municipal agreement.  (vi) A municipal grant.  (3) An owner, operator, or driver of a vehicle who uses dyed diesel fuel on the public roads or highways of this state is subject to a civil penalty of $1,000.00 for the first violation, and a civil penalty of $5,000.00 for each subsequent violation. An owner, operator, or driver of a motor vehicle who knowingly violates the prohibition against the sale or use of dyed diesel fuel upon the public roads or highways of this state is subject to a civil penalty equal to that imposed by section 6714 of the internal revenue code. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668, Eff. Apr. 1, 2003 ;-- 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 § 207.1123 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1123 - Alteration of Strength or Composition of Dye or Marker; Possession, Sale, or Purchase of Dye Removal Equipment.

207.1123 Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment. Sec. 123.  (1) A person shall not with intent to evade tax alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel.  (2) A person shall not with intent to evade tax possess, sell, or purchase dye removal equipment.  (3) A person who violates this section is guilty of a felony punishable by a fine of not more than $50,000.00 or imprisonment for not more than 5 years, or both. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1124 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1124 - Repealed. 2006, Act 287, Imd. Eff. July 20, 2006.

207.1124 Repealed. 2006, Act 287, Imd. Eff. July 20, 2006. Compiler's Notes: The repealed section pertained to compliance with AST standards in use or disposal of motor fuel.
MI Comp L § 207.1125 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1125 - Metering Equipment; Requirements.

207.1125 Metering equipment; requirements. Sec. 125.  (1) A person who operates motor fuel dispenser equipment accessible by the general public shall provide a metering gallonage totalizer for each dispenser and shall maintain records sufficient to enable the department to determine with reasonable accuracy the amount of motor fuel dispensed by the equipment.  (2) A person shall not exchange, replace, roll back, or otherwise tamper with metering equipment, including a metering gallonage totalizer, without following procedures provided by the department for legitimate maintenance, repair, and replacement of the equipment. However, the prohibition against exchanging or replacing metering equipment shall not take effect until the department has issued a written policy that sets forth the maintenance, repair, and replacement procedures. In developing the policy, the department shall consider other state or federal laws and regulations that govern metering equipment.  (3) A person who violates this section is guilty of a felony. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1126 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1126 - Failure to Collect or Timely Remit Tax.

207.1126 Failure to collect or timely remit tax. Sec. 126.  (1) A supplier, permissive supplier, or importer who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 71, 72, or 80 or pursuant to a tax precollection agreement under section 72 is liable for the uncollected tax plus a 100% penalty.  (2) A person who fails or refuses to pay to the department the tax on motor fuel at the time required in this act or who fraudulently withholds or appropriates or otherwise uses the money or any portion of the money belonging to the state is guilty of a felony. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1127 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1127 - False or Fraudulent Return; Amount Evaded.

207.1127 False or fraudulent return; amount evaded. Sec. 127.  If a person liable for the tax imposed by this act files a false or fraudulent return, the department shall add to the tax owed an amount equal to the amount of tax the person evaded or attempted to evade. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1128 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1128 - Liability of Officer, Employee, or Agent of Corporation.

207.1128 Liability of officer, employee, or agent of corporation. Sec. 128.  A person, including an officer, employee, or agent of a corporation who willfully participates in any act that violates section 101 is jointly and severally liable with the corporation for the penalty which shall be the same as imposed under federal law. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1129 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1129 - Violation of Shipping Paper Requirements; Presumptive Evidence; Violation of Meter Tampering Provisions; Impoundment, Seizure, Sale, and Forfeiture; Request to Drive Vehicle to Impound Lot.

207.1129 Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot. Sec. 129.  (1) If a person drives or otherwise operates a motor vehicle in violation of the shipping paper requirements in this act, the vehicle, motor fuel being transported by the vehicle, and any other cargo is subject to impoundment, seizure, and subsequent sale and forfeiture.  (2) The failure of a driver of a motor vehicle to have on board when loaded a shipping paper that complies with the requirements of this act is presumptive evidence of a violation sufficient to subject the driver, owner, or operator to the penalties provided by this section.  (3) If a person is discovered in violation of the meter tampering provisions in section 125, the motor fuel, meters, pumps, and any other property used in transporting, storing, dispensing, or otherwise distributing motor fuel and related products are subject to impoundment, seizure, and subsequent sale and forfeiture.  (4) The impoundment, seizure, and subsequent sale and forfeiture shall be accomplished pursuant to this section and section 130.  (5) At the time a motor vehicle or its cargo is seized under this section, the department may request the driver of the vehicle to drive the vehicle to an impound lot. If the driver refuses the department's request, the owner, operator, or driver of the vehicle and the owner or transporter of the fuel are subject to a civil penalty or to license revocation. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1131 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1131 - Determination of Shipping Paper Violation; Inspection.

207.1131 Determination of shipping paper violation; inspection. Sec. 131.  (1) An inspection to determine a shipping paper violation under this act may be conducted by the department, the department of state police, the department of agriculture, agents of those departments, motor carrier inspectors, and any other law enforcement officers designated by the department through procedures established by the department including federal government employees or persons operating under a contract with the state.  (2) Upon presenting appropriate credentials, a person described in subsection (1) may do any of the following:  (a) Conduct inspections and remove samples of motor fuel in order to:  (i) Determine whether diesel fuel is dyed and the nature and type of the dye or markers including the concentration of the dye.  (ii) Test motor fuel in order to determine whether the fuel meets American society for testing materials standards as published in the annual book of standards and its supplements.  (b) Conduct inspections to identify a shipping paper violation at any place where motor fuel is or may be produced, stored, or loaded into transport vehicles.  (3) An inspection shall be performed in a reasonable manner consistent with the circumstances, but prior notice is not required.  (4) An inspector may physically inspect, examine, or otherwise search any equipment, tank, reservoir, or other container that may be used for, or in connection with, the production, storage, or transportation of motor fuel.  (5) An inspector may demand a person to produce for immediate inspection the shipping papers, documents, and records required by this act to be kept by the person.  (6) An inspection may be performed at locations including, but not limited to, any of the following:  (a) A terminal.  (b) A fuel storage facility that is not a terminal.  (c) A retailer's place of business.  (d) On the public roads or highways.  (e) Highway rest stops.  (f) A marina.  (g) A designated inspection site. As used in this subdivision, "designated inspection site" includes any state highway or waterway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the department, whether fixed or mobile.  (7) A uniformed inspector may reasonably detain a person, a motor vehicle, or other equipment transporting fuel in this state in order to determine whether the person is operating in compliance with this act. Detainment may continue for the time necessary to determine whether the person, motor vehicle, or other equipment is in compliance with this act.  (8) The department shall use only uniformed inspectors when making an inspection at a highway rest stop or on the public roads or highways. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1132 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1132 - Supervision or Operation of Weigh Stations or Other Inspection Points; Qualified Persons.

207.1132 Supervision or operation of weigh stations or other inspection points; qualified persons. Sec. 132.  The department may assign qualified persons including persons who are not state police officers to supervise or operate permanent or portable weigh stations or other inspection points. A person assigned under this section may stop, inspect, and issue citations to operators of a commercial straight truck, a truck and trailer with a declared gross weight of 11,000 pounds or more, a marine vessel, or a bus, at a permanent or portable weigh station or other inspection point. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1133 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1133 - Audit and Examination of Records, Books, Papers, and Equipment; Sampling Inspections; Availability to Department.

207.1133 Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department. Sec. 133.  (1) The department may audit and examine the records, books, papers, and equipment of any person, including, but not limited to, terminal operators, suppliers, importers, wholesalers, jobbers, retail dealers, bulk end users, fuel vendors, and all private and common carriers of motor fuel to verify the completeness, truth, and accuracy of any statement or report and to ascertain whether the tax imposed by this act has been paid.  (2) The department may also exercise the general authority described in subsection (1) in performing sampling inspections of a person described in subsection (1). The department may perform sampling inspections without providing prior notice.  (3) Any person described in subsection (1) shall make available to the department necessary records, books, or papers with respect to transactions that the department is attempting to verify during normal business hours at the person's physical location in this state, or at the department's office if the person's location at which the records are located is outside of this state, within 3 business days after the request is made. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1134 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1134 - Refusal to Allow Inspection or Audit.

207.1134 Refusal to allow inspection or audit. Sec. 134.  (1) A person who refuses to permit any inspection or audit authorized by this act is subject to a civil penalty of $5,000.00, in addition to any other penalty imposed by this act.  (2) A person who, for the purpose of evading tax, refuses to allow an inspection authorized by this act is guilty of a felony, in addition to any other penalty imposed by this act. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1136 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1136 - Violation of Act; Penalty.

207.1136 Violation of act; penalty. Sec. 136.  A person who violates this act is guilty of a misdemeanor unless a specific penalty is provided in this act. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1141 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1141 - Tax Belonging to State; Failure to Make Payment or to Defraud as Embezzlement; Penalty.

207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty. Sec. 141.  The tax imposed by this act belongs to the state. The tax shall be held in trust for the state and for payment to the department as provided in this act. A person who fails or refuses to pay over to the department the tax collected on motor fuel at the time required in this act, or a person who with intent to defraud withholds or appropriates any portion of the tax belonging to the state, is guilty of embezzlement, and shall be punished as provided in section 174 of the Michigan penal code, 1931 PA 328, MCL 750.174. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1142 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1142 - Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition.

207.1142 Motor fuel tax evasion prevention fund; creation; disposition. Sec. 142.  (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:  (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. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1143 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1143 - Deposit of Money in State Treasury; Credit.

207.1143 Deposit of money in state treasury; credit.Sec. 143.  (1) Except as otherwise provided in subsection (2) or in section 142, all sums of money received and collected under this act, except for license fees, and after the payment of the necessary expenses incurred in the enforcement of this act, are appropriated to and shall be deposited in the state treasury to the credit of the Michigan transportation fund created in section 10 of 1951 PA 51, MCL 247.660.  (2) Beginning in fiscal year 2016-2017 and each fiscal year thereafter, the first $100,000,000.00 received and collected attributable to taxes imposed under section 8(1) shall be annually deposited into the state treasury to the credit of the roads innovation fund created in section 1j of 1951 PA 51, MCL 247.651j. However, once the funds are released by the 1-time concurrent resolution required under section 1j of 1951 PA 51, MCL 247.651j, funds shall no longer be annually deposited into the roads innovation fund under this subsection. 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 § 207.1144 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1144 - Exchange of Information.

207.1144 Exchange of information. Sec. 144.  In order to administer this act and prevent and detect motor fuel tax evasion, the department may, consistent with this act and 1941 PA 122, MCL 205.1 to 205.31, enter into a cooperative agreement with other states, Canadian provinces, the federal government, or other countries for the exchange of information in hard copy or electronic format. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1145 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1145 - Administration of Taxes.

207.1145 Administration of taxes. Sec. 145.  The taxes under this act shall be administered pursuant to 1941 PA 122, MCL 205.1 to 205.31, and this act. In case of conflict between 1941 PA 122 and this act, this act shall prevail. History: 2000, Act 403, Eff. Apr. 1, 2001