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MICHIGAN LEGISLATURE
95th Legislature
Regular Session
Michigan Compiled Laws Complete Through PA 139 of 2009
House: Adjourned until Tuesday, December 01, 2009 1:30:00 PM
Senate: Adjourned until Tuesday, December 01, 2009 10:00:00 AM
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Search within this Statute for
MOTOR CARRIER FUEL TAX ACT Act 119 of 1980 AN ACT to prescribe a privilege tax for the use of public roads and highways of this state by motor carriers by imposing a specific tax upon the use of motor fuel within this state; to provide for certain credits against this tax and certain mechanisms for paying, collecting, and enforcing this tax; to provide for the licensing of motor carriers and for exemptions from licensure; to require the keeping and providing for the examination of certain reports; to provide review procedures for the assessment of the tax and revocation of a license; to impose certain duties upon and confer certain powers to certain state departments and agencies; to prescribe certain penalties for the violation of this act; and to make appropriations.
History: 1980, Act 119, Imd. Eff. May 14, 1980
© 2009 Legislative Council, State of Michigan
The People of the State of Michigan enact:
| Section 207.211 | Section | Definitions. |
| Section 207.212 | Section | Motor carrier fuel tax; calculation; rate; quarterly return and tax payment; form determining amount of motor fuel consumed and average miles per gallon; presumption; remittance; filing returns and paying tax for other than quarterly periods; road tax on fuel containing percentage of biodiesel; "biodiesel" defined; rate differential; determination. |
| Section 207.212a | Section | International fuel tax agreement. |
| Section 207.213 | Section | Act inapplicable to certain commercial motor vehicles. |
| Section 207.214 | Section | Tax credit; refund; receipt required; false statement as misdemeanor; penalty. |
| Section 207.215 | Section | Motor carrier license; application; form and contents; affixing decal to cab; surety bond, cash, or securities; waiver of bond requirement; assignability or transferability of license and decals; replacement decals; duration of license and decals; ceasing to engage in business; notice of discontinuance. |
| Section 207.216 | Section | Refusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal. |
| Section 207.216a | Section | Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt. |
| Section 207.217 | Section | Trip permit; fee; issuance; application. |
| Section 207.218 | Section | Leased commercial motor vehicles subject to act; lessor as motor carrier; exclusion by lessee of commercial motor vehicles from reports and liabilities; consolidated reports; primary liability; joint and several liability; limitation on aggregate taxes; international fuel tax agreement registration. |
| Section 207.219 | Section | Books, records, and papers of motor carrier or fuel supplier; examination. |
| Section 207.220 | Section | Books, records, accounts, and papers of motor carrier; maintenance period. |
| Section 207.221-207.224 | Section | Repealed. 1996, Act 584, Eff. Mar. 31, 1997. |
| Section 207.225 | Section | Violation as misdemeanor; penalty; revocation of license. |
| Section 207.226 | Section | Repealed. 1996, Act 584, Eff. Mar. 31, 1997. |
| Section 207.227 | Section | Operation of commercial motor vehicle in violation of act prohibited; exception. |
| Section 207.228, 207.229 | Section | Repealed. 1996, Act 584, Eff. Mar. 31, 1997. |
| Section 207.230 | Section | Employment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns. |
| Section 207.231 | Section | Enforcement of act. |
| Section 207.232 | Section | Disposition of money. |
| Section 207.233 | Section | Repealed. 1996, Act 584, Eff. Mar. 31, 1997. |
| Section 207.234 | Section | Short title. |
| Section 207.235 | Section | Repealed. 1996, Act 584, Eff. Mar. 31, 1997. |
| Section 207.236 | Section | Repealed. 1982, Act 441, Eff. Mar. 30, 1983. |
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