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 […]
Section 207.1038 – Repealed. 2015, Act 176, Eff. Jan. 1, 2017.
207.1038 Repealed. 2015, Act 176, Eff. Jan. 1, 2017. Compiler’s Notes: The repealed section pertained to refund for tax paid on sale of undyed diesel fuel.
Section 207.1012 – Imposition on Nonexempt End User; Joint and Several Liability.
207.1012 Imposition on nonexempt end user; joint and several liability. Sec. 12. (1) A tax equal to the tax imposed by section 8 is imposed on a nonexempt end user upon delivery in this state of 1 or more of the following into the fuel supply tank of that end user’s motor vehicle: (a) Dyed […]
Section 207.1001 – Short Title.
207.1001 Short title. Sec. 1. This act shall be known and may be cited as the “motor fuel tax act”. History: 2000, Act 403, Eff. Apr. 1, 2001