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
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, […]
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 […]
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
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. […]
Section 207.1151 – Definitions.
207.1151 Definitions. Sec. 151. As used in this section and sections 152 to 155: (a) “Alternative fuel” means a gas, liquid, or other fuel that, with or without adjustment or manipulation such as adjustment or manipulation of pressure or temperature, is capable of being used for the generation of power to propel a motor vehicle, […]
Section 207.1152 – Tax on Alternative Fuel.
207.1152 Tax on alternative fuel. Sec. 152. (1) Except as otherwise provided in this section and sections 154 and 155, a tax at the rate per gallon equal to the tax on motor fuel is imposed upon all alternative fuel used in this state. Except as provided in section 154 or 155, the tax shall […]
Section 207.1153 – Alternative Fuel Dealer or Alternative Fuel Commercial User; License Required; Application; Fee; Licensing and Bonding Requirements.
207.1153 Alternative fuel dealer or alternative fuel commercial user; license required; application; fee; licensing and bonding requirements. Sec. 153. (1) A person shall not act as an alternative fuel dealer or an alternative fuel commercial user unless the person is licensed under this act. (2) To obtain a license as an alternative fuel dealer or […]
Section 207.1154 – Filing of Report and Payment of Tax by Alternative Fuel Dealer or Alternative Fuel Commercial User; Filing of Report and Payment of Tax by Person Other Than Alternative Fuel Dealer or Alternative Fuel Commercial User; Effect of Nonpayment of Tax.
207.1154 Filing of report and payment of tax by alternative fuel dealer or alternative fuel commercial user; filing of report and payment of tax by person other than alternative fuel dealer or alternative fuel commercial user; effect of nonpayment of tax. Sec. 154. (1) For the purpose of determining the amount of tax payable to […]
Section 207.1155 – Person Consuming Alternative Fuel for Other Than Operating Motor Vehicle on Roads or Highways; Eligibility for Refund; Tax Exemption; Purchaser to Be Provided With Invoice or Receipt; Listing Price in Plain View; Failure to Pay Tax.
207.1155 Person consuming alternative fuel for other than operating motor vehicle on roads or highways; eligibility for refund; tax exemption; purchaser to be provided with invoice or receipt; listing price in plain view; failure to pay tax. Sec. 155. (1) A person consuming alternative fuel for any purpose other than to operate a motor vehicle […]