Section 207.1024 – Sale, Delivery, Use, Possession, or Storage of Motor Fuel; Prohibition; Exceptions; Violation as Misdemeanor.
207.1024 Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor. Sec. 24. (1) Except as otherwise provided in subsection (2), a person shall not sell, deliver, possess, or store in this state, or import for sale, use, delivery, possession, or storage in this state, motor fuel as to which the […]
Section 207.1026 – Presumption as to Use or Consumption of Motor Fuel on Public Roads or Highways.
207.1026 Presumption as to use or consumption of motor fuel on public roads or highways. Sec. 26. (1) Except as otherwise provided in section 32, there is an irrebuttable presumption that all motor fuel delivered in this state into the fuel supply tank of a motor vehicle licensed or required to be licensed for use […]
Section 207.1028 – Tax on Sale or Use of Motor Fuel; Measurement by Gross Gallons; Time; Measurement on Net Gallons Sold by Supplier Through Terminal as 1-Time Option.
207.1028 Tax on sale or use of motor fuel; measurement by gross gallons; time; measurement on net gallons sold by supplier through terminal as 1-time option. Sec. 28. (1) Except as otherwise provided in this section, the tax imposed by this act on the sale or use of motor fuel shall be measured by gross […]
Section 207.1030 – Tax Exemption.
207.1030 Tax exemption. Sec. 30. (1) Motor fuel is exempt from the tax imposed by section 8 and the tax shall not be collected by the supplier if the motor fuel: (a) Is dyed diesel fuel or dyed kerosene. (b) Is gasoline or diesel fuel that is sold directly by the supplier to the federal […]
Section 207.1032 – Use of Motor Fuel for Nontaxable Purpose; Refund.
207.1032 Use of motor fuel for nontaxable purpose; refund. Sec. 32. If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax. To obtain a refund, the person shall comply with […]
Section 207.1033 – Use of Motor Fuel for Nonhighway Purposes; Refund Not Applicable for Snowmobile, Off-Road Vehicle, or Certain Vessel.
207.1033 Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel. Sec. 33. An end user may seek a refund for tax paid under this act on motor fuel used by the person for nonhighway purposes. However, a person shall not seek and is not eligible for a […]
Section 207.1034 – Government Owned, Leased, or Operated Vehicle; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free.
207.1034 Government owned, leased, or operated vehicle; refund or deduction on gasoline or diesel fuel sold tax-free. Sec. 34. A person may seek a refund or claim a deduction for tax paid under this act on gasoline or diesel fuel that is sold tax-free by the person seeking the refund or claiming the deduction to […]
Section 207.1035 – School Bus Owned, Operated, or Leased by Educational Institution; Refund or Deduction on Gasoline or Diesel Fuel Sold Tax-Free.
207.1035 School bus owned, operated, or leased by educational institution; refund or deduction on gasoline or diesel fuel sold tax-free. Sec. 35. A person may seek a refund or claim a deduction for tax paid under this act on motor fuel that is sold tax-free by the person seeking the refund or claiming the deduction […]
Section 207.1036 – Tax Refund on Motor Fuel Acquired by Licensed Exporter.
207.1036 Tax refund on motor fuel acquired by licensed exporter. Sec. 36. A licensed exporter may seek a refund for tax paid under this act on motor fuel acquired by the licensed exporter on which the tax imposed by this act has previously been paid or accrued and that was subsequently exported by transport truck […]
Section 207.1037 – Tax Refund on Motor Fuel Exported Out of Bulk Plant in Tank Wagon; Tax Refund or Deduction on Tax-Free K-1 Kerosene Sold Through Blocked Pump.
207.1037 Tax refund on motor fuel exported out of bulk plant in tank wagon; tax refund or deduction on tax-free K-1 kerosene sold through blocked pump. Sec. 37. (1) A person may seek a refund for tax paid under this act on motor fuel that the person exported out of a bulk plant in this […]