M L  
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  
HomeRegisterWhy Register?LoginNew!Help




Act 119 of 1980
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:

DocumentTypeDescription
Section 207.211SectionDefinitions.
Section 207.212SectionMotor 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 207.212aSectionInternational fuel tax agreement.
Section 207.213SectionAct inapplicable to certain commercial motor vehicles.
Section 207.214SectionTax credit; refund; receipt required; false statement as misdemeanor; penalty.
Section 207.215SectionMotor 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 207.216SectionRefusing or neglecting to file quarterly report and pay tax; conference; revocation of license; notice; continuation of license; refusal to issue license; conditions; appeal.
Section 207.216aSectionAdministration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt.
Section 207.217SectionTrip permit; fee; issuance; application.
Section 207.218SectionLeased 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 207.219SectionBooks, records, and papers of motor carrier or fuel supplier; examination.
Section 207.220SectionBooks, records, accounts, and papers of motor carrier; maintenance period.
Section 207.221-207.224SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.225SectionViolation as misdemeanor; penalty; revocation of license.
Section 207.226SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.227SectionOperation of commercial motor vehicle in violation of act prohibited; exception.
Section 207.228, 207.229SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.230SectionEmployment of clerical assistants, examiners, and investigators; promulgation of rules; agreements with other states for cooperative audit of motor carriers' reports and returns.
Section 207.231SectionEnforcement of act.
Section 207.232SectionDisposition of money.
Section 207.233SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.234SectionShort title.
Section 207.235SectionRepealed. 1996, Act 584, Eff. Mar. 31, 1997.
Section 207.236SectionRepealed. 1982, Act 441, Eff. Mar. 30, 1983.

Acceptable Use Policy Privacy Policy Copyright Infringement Comment Form
The Michigan Legislature Website is a free service of the Legislative Internet Technology Team in cooperation with the Michigan Legislative Council, the Michigan House of Representatives, and the Michigan Senate.  The information obtained from this site is not intended to replace official versions of that information and is subject to revision. The Legislature presents this information, without warranties, express or implied, regarding the accuracy of the information, timeliness, or completeness. If you believe the information is inaccurate, out-of-date, or incomplete or if you have problems accessing or reading the information, please send your concerns to the appropriate agency using the online Comment Form in the bar above this text.

Questions about the law?  Contact the State Law Library between 1-5pm (M-F) - (517) 373-0630 or use the comment form to send them email.