reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1089 - Transporter's License; Fee; Report; Failure to Submit Report; Penalty; Waiver; Importation of Undyed Motor Fuel.

207.1089 Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel.
Sec. 89.
(1) A person who transports motor fuel into this state or out of this state for another person shall obtain a transporter's license. A person licensed as a supplier, an exporter, or an importer under section 76 or 82 who transports motor fuel into this state or out of this state for their own account only is not required to obtain a transporter's license.
(2) The fee for a transporter's license is $50.00.
(3) A person licensed as a transporter in this state shall file a quarterly report with the department by the twentieth day following the end of the quarter on forms or in a format prescribed by the department concerning the amount of motor fuel transported across the borders of this state.
(4) If a transporter fails to submit the report required by this section, the department may require the transporter to pay a civil penalty of $1,000.00 for each violation.
(5) If substantially similar information is readily available to this state from the federal government including a federal terminal report, or if the department determines that the report is not needed to properly administer this act, the department may waive the requirement that a transporter file the report described in subsection (3).
(6) A transporter is subject to a civil penalty of $10,000.00 for each incidence where the transporter knowingly imports undyed motor fuel in a transport truck without possessing either an import verification number or a shipping paper showing on its face that this state's motor fuel tax is not due or that the tax imposed by this act has been precollected by a licensed supplier.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1090, 207.1091 - Repealed. 2002, Act 668, Eff. Apr. 1, 2003.

207.1090, 207.1091 Repealed. 2002, Act 668, Eff. Apr. 1, 2003.
Compiler's Notes:
The repealed sections pertained to industrial process reseller license and fuel vendor license.
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1092 - Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver.

207.1092 Retail marine diesel dealer license; fee; filing; report; payment date; waiver.
Sec. 92.
(1) A person shall not deliver diesel fuel into the fuel supply tank of an end user's boat or other marine vessel or make a bulk delivery of diesel fuel to an unlicensed end user unless licensed as a retail marine diesel dealer under this act.
(2) The fee for a retail marine diesel dealer license is $50.00.
(3) A retail marine diesel dealer shall file with the department on forms or in a format prescribed by the department a quarterly report containing the information the department requires as reasonably necessary for the department to determine the amount of diesel fuel tax due. A licensed retail marine diesel dealer shall report the amount of dyed diesel fuel sold for a taxable purpose.
(4) The report shall be filed and the tax paid to the department on or before the twentieth day of the month following the close of the reporting period.
(5) The department may waive the requirement for filing a report under this section.
History:
2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668, Eff. Apr. 1, 2003
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1093 - Blender's License; Fee; Filing; Report; Waiver.

207.1093 Blender's license; fee; filing; report; waiver.
Sec. 93.
(1) In order to operate as a blender in this state, a person shall obtain a blender's license.
(2) The fee for a blender's license is $100.00.
(3) A blender shall file with the department on forms or in a format prescribed by the department a monthly report containing the information the department requires as reasonably necessary for the department to determine the amount of tax due.
(4) The department may waive the licensing or reporting requirements described in this section if it determines that either or both are not needed to administer this act.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1094 - Aviation Fuel.

207.1094 Aviation fuel.
Sec. 94.
(1) A person shall not purchase for resale motor fuel identified on a shipping paper or invoice as aviation fuel unless the person is registered with the department on a form or in a format prescribed by the department.
(2) Motor fuel upon which the tax imposed under section 203 of the aeronautics code of the state of Michigan, 1945 PA 327, MCL 259.203, has been paid shall be identified on the shipping paper or invoice as aviation fuel and shall be sold only for aviation purposes. A seller shall obtain from the purchaser a statement that the fuel will only be sold or used as aviation fuel.
(3) A person shall not sell, use, or label motor fuel that is exempt from tax under section 30(1)(f) or that has been identified on a shipping paper or invoice as aviation fuel for use other than as aviation fuel, except that a person may sell or use motor fuel identified on a shipping paper or invoice as "aviation fuel exempt for LRF" under this act for the sole purpose of producing leaded racing fuel as that term is defined in section 4.
(4) A person shall not sell, use, or label for aviation purposes motor fuel identified on a shipping paper or invoice as diesel fuel.
(5) A person who knowingly violates this section is guilty of a felony.
History:
2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2008, Act 26, Eff. May 12, 2008
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1098 - Transportation of Gasoline or Diesel Fuel by Pipeline or Marine Vessel; Report.

207.1098 Transportation of gasoline or diesel fuel by pipeline or marine vessel; report.
Sec. 98.
A carrier shall file with the department on forms or in a format prescribed by the department a monthly report of all motor fuel delivered by the person during the month and any other information that the department requires as reasonably necessary for the department to determine the liability of a carrier or any other person transporting gasoline or diesel fuel in a pipeline or by marine vessel under this act.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1099 - Cross-Border Movement of Motor Fuel; Compact.

207.1099 Cross-border movement of motor fuel; compact.
Sec. 99.
If the second state or country involved in a cross-border movement of motor fuel has entered into a compact with this state, the person diverting the fuel shall pay the tax or seek a refund only upon the difference in the amount of tax due in the 2 jurisdictions. The person shall provide notice of the payment made or refund sought to both jurisdictions upon proof of payment to the destination state. The department shall periodically determine procedures for making the adjustment described in this subsection and shall keep and make available a list of those states, provinces, or countries which are members of the compact.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1102 - Shipping Paper; Carrying and Producing Copy.

207.1102 Shipping paper; carrying and producing copy.
Sec. 102.
(1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall obtain a shipping paper pursuant to section 101 and shall also do all of the following:
(a) Carry the shipping paper on board the fuel transportation vehicle or rail car.
(b) Upon the request of a person conducting an inspection under section 131(1), produce a copy of the shipping paper when transporting, holding, or delivering the motor fuel described in the shipping paper.
(c) Deliver the motor fuel described in the shipping paper to the location shown on the face of the shipping paper unless the driver or operator does all of the following:
(i) Notifies the department that the motor fuel is being delivered to a different destination state before the date the fuel is exported from the state in which the shipment originated.
(ii) Requests and receives from the department a verification number authorizing the diversion.
(iii) Writes on the shipping paper the change in destination state and the verification number for the diversion.
(d) Provide a copy of the shipping paper to the person that the motor fuel is delivered to.
(e) Comply with any other conditions that the department may reasonably require for the enforcement of this act.
(2) The owner or operator of a fuel transportation vehicle or train pulling a rail car shall require the vehicle driver or train operator to comply with the shipping paper requirements in this act.
(3) A person who knowingly violates this section is guilty of a felony.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1103 - Shipping Paper; Notice Requirements.

207.1103 Shipping paper; notice requirements.
Sec. 103.
(1) Except as otherwise provided in subsections (2) and (3), a shipping paper issued under section 101 shall bear 1 of the following notices:
(a) Concerning dyed diesel fuel, the statement: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the shipment or the appropriate portion of the shipment.
(b) Concerning undyed motor fuel that is removed tax-free from the supplier at the rack under section 30, the statement: "NOT FOR HIGHWAY USE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE".
(c) Concerning aviation, jet fuel, or other fuel used in aircraft, the statement: "NOT FOR HIGHWAY USE, PENALTY FOR HIGHWAY USE".
(d) Concerning any other motor fuel, a statement that "[supplier name] responsible for [state name] motor fuel tax" or any other annotation acceptable to the department that provides notice that the tax imposed by this act or by the destination state on the entire shipment or the appropriate portion of the shipment has been paid or accrued to the supplier.
(2) Except as otherwise provided in subsection (3), a licensed bonded importer or occasional importer or a transporter acting for the licensed importer is exempt from the notice requirement in subsection (1)(b) if the requirements of section 76 are met.
(3) The department may develop an advance notification procedure to address documentation for imported motor fuel concerning which the importer is unable to obtain a shipping paper that complies with this section.
(4) A person who violates this section is guilty of a misdemeanor for the first offense and guilty of a felony for a second or subsequent violation of this section.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1104 - Acquisition of Undyed Motor Fuel or Taxes Unpaid; Conditions; Compliance; Violation.

207.1104 Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation.
Sec. 104.
(1) If a licensed bonded importer or occasional importer acquires from a terminal located outside the United States motor fuel destined for this state which has not been dyed in accordance with this act, and which has not had the tax paid or accrued to the supplier at the time of removal from the terminal, an importer or transporter operating on the importer's behalf shall comply with all of the following conditions before entering or transporting the motor fuel by rail car or by transport truck on the public roads or highways of this state:
(a) The importer or transporter shall obtain an import verification number from the department before entering this state, but not sooner than 24 hours before entering this state.
(b) The importer or transporter shall carry on board the transport truck or train pulling the rail car a shipping paper containing all of the following:
(i) The import verification number set out prominently and indelibly on the face of each copy of the shipping paper.
(ii) The terminal origin and the importer's name and address set out prominently on the face of each copy of the shipping paper.
(iii) All of the information otherwise required by this act to be included on the shipping paper.
(c) All tax imposed by this act concerning previously requested import verification number activity on the account of the importer or the transporter has been timely remitted.
(2) A person, including the driver of the fuel transportation vehicle or the operator of the train transporting the motor fuel, who knowingly violates or knowingly aids and abets another to violate this section is guilty of a felony.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1105 - Delivery of Fuel; Shipping Paper Provided or Placed in Receptacle; Violation.

207.1105 Delivery of fuel; shipping paper provided or placed in receptacle; violation.
Sec. 105.
(1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall provide a copy of the shipping paper to the person to whom the fuel is delivered, or place the shipping paper in a secure receptacle at the facility where the fuel is delivered.
(2) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1106 - Retention of Shipping Paper.

207.1106 Retention of shipping paper.
Sec. 106.
(1) A retailer, bulk plant operator, bulk end user, or bulk storage facility shall receive, examine, and retain for a period of 30 days at the delivery location the terminal-issued shipping paper received from the transporter for each shipment of motor fuel that is delivered to that location.
(2) The retailer, bulk plant operator, bulk end user, or bulk storage facility shall retain the shipping paper for not less than 4 years either at the delivery location or at another location.
(3) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1107 - Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited.

207.1107 Delivery of motor fuel without shipping paper; acceptance prohibited.
Sec. 107.
(1) A retailer, bulk plant operator, bulk end user, or the operator of any other bulk storage facility shall not knowingly accept delivery of motor fuel into a bulk storage facility in this state if the delivery is not accompanied by a shipping paper issued by the terminal operator or bulk plant operator that clearly indicates that Michigan is the destination state of the motor fuel or provides a diversion verification number pursuant to section 108, and any other information required under sections 101 to 104.
(2) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1108 - Violation of Shipping Paper Requirements as Honest Error; Relief; Coordination for Operation of Common Telephone Diversion Verification Number Assignment System.

207.1108 Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system.
Sec. 108.
(1) The department shall provide for relief where a shipment of motor fuel is legitimately diverted from the represented destination state after the shipping paper has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping paper.
(2) The relief is subject to all of the following requirements:
(a) That the shipper, the transporter, or an agent of either provides notification before the diversion or correction to the department if an intended diversion or correction is to occur.
(b) That a verification number be assigned and manually added to the face of the shipping paper.
(c) That the relief provisions are consistent with the refund provisions of this act.
(3) If a person alleged to be in violation of sections 101 to 107 establishes to the department's satisfaction that the violation was the result of honest error made in the context of a good-faith and reasonable effort to properly account for and report motor fuel shipments and tax, the person shall not be subject to the civil penalties set forth in this act for violating those provisions.
(4) The department may coordinate with other states, Canadian provinces, and the federation of tax administrators for the operation of a common telephonic diversion verification number assignment system.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1109 - Reliance by Person Issuing Shipping Paper on Certain Representations; Tax Liability.

207.1109 Reliance by person issuing shipping paper on certain representations; tax liability.
Sec. 109.
(1) A person who issues a shipping paper, including but not limited to a supplier, a terminal operator, or a bulk plant operator may rely on the following representations of a transporter, shipper, or the shipper's agent:
(a) A statement identifying the transporter's or shipper's intended destination state for the motor fuel.
(b) A statement that the motor fuel shall be used for a tax-exempt purpose.
(2) An importer, transporter, shipper, and the shipper's agent, and any purchaser, not the supplier or terminal operator, are jointly and severally liable for any tax otherwise due to the state as a result of a diversion of the motor fuel from the represented destination state.
(3) A terminal operator may rely on the representation of a licensed supplier concerning the supplier's obligation to collect tax.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1110 - Misleading Statement Imprinted on Shipping Paper; Prohibition; Violation.

207.1110 Misleading statement imprinted on shipping paper; prohibition; violation.
Sec. 110.
(1) A terminal operator shall not imprint, and a supplier shall not knowingly permit a terminal operator to imprint on the supplier's behalf, a false or misleading statement on a shipping paper.
(2) A terminal operator who negligently imprints a statement that violates subsection (1) is subject to a civil penalty of $50.00 for each violation.
(3) In addition to any other tax, fines, penalties, or sanctions that may be imposed, a terminal operator or supplier who knowingly violates subsection (1) is guilty of a felony.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1111 - Shipping Paper Tamper-Resistant Standards; Rules.

207.1111 Shipping paper tamper-resistant standards; rules.
Sec. 111.
(1) A terminal operator or a supplier shall cause a shipping paper to meet the tamper-resistant standards prescribed by department rule, including the inclusion of messages that identify whether a shipping paper has been photocopied, numbering systems, or nonreproducible coding.
(2) Rules promulgated by the department establishing tamper-resistant standards for shipping paper shall not take effect until 12 months after the date the rules are promulgated.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1112 - Sale or Removal of Dyed Diesel Fuel; Notice.

207.1112 Sale or removal of dyed diesel fuel; notice.
Sec. 112.
(1) A notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided as follows:
(a) By the terminal operator to any person who receives dyed diesel fuel at a terminal rack of that terminal operator.
(b) By any seller of dyed diesel fuel to its buyer if the dyed diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
(c) By a seller on any retail pump where it sells dyed diesel fuel.
(2) The notice required by subsection (1) shall be provided on or before the date of removal or sale and shall appear on shipping papers and bills of lading accompanying the sale or removal of the dyed diesel fuel.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1113 - Dyed Kerosene; Notice.

207.1113 Dyed kerosene; notice.
Sec. 113.
(1) A notice stating: "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided as follows:
(a) By the terminal operator to any person who receives dyed kerosene at a terminal rack of that terminal operator.
(b) By any seller of dyed kerosene to its buyer if the dyed kerosene is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).
(c) By a seller on any retail pump where it sells dyed kerosene.
(2) The notice required by subsection (1) shall be provided on or before the date of removal or sale and shall appear on shipping papers and bills of lading accompanying the sale or removal of the dyed kerosene.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 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
2023 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
2023 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
2023 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
2023 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.
2023 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
2023 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.
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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.
2023 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
2023 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
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1146 - Filing Date.

207.1146 Filing date.
Sec. 146.
The filing date of a claim, application, or any other document filed with the department is the date the claim, application, or other document was postmarked by the United States postal service or the date actually received by the department, whichever is earlier.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1147 - Report on Dyed Diesel Fuel Reporting.

207.1147 Report on dyed diesel fuel reporting.
Sec. 147.
Eighteen months after the effective date of this act, the department shall submit a report to the legislature on dyed diesel fuel reporting under this act. The report shall include recommendations as to whether reporting of dyed diesel fuel purchases and sales is needed, whether the lack of reporting has resulted in tax evasion, and any other information considered relevant by the department.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1148 - Rules.

207.1148 Rules.
Sec. 148.
The department may promulgate rules under this act pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328.
History:
2000, Act 403, Eff. Apr. 1, 2001
2023 Michigan Compiled Laws › Chapter 207 - Taxation › Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170) › Section 207.1149 - Tax Credit; Ineligibility.

207.1149 Tax credit; ineligibility.
Sec. 149.
Except as provided in section 16, a licensee under this act or any other person is not entitled to a credit against the tax imposed by this act for tax the licensee or person has paid but that has not been collected from a purchaser of the motor fuel.
History:
2000, Act 403, Eff. Apr. 1, 2001