Section 207.1114 – Diversion of Motor Fuel From Destination on Shipping Paper; Rebuttable Presumption.
207.1114 Diversion of motor fuel from destination on shipping paper; rebuttable presumption. Sec. 114. (1) A representative or agent of the department may examine the shipping paper of a fuel transportation vehicle in order to determine whether that fuel transportation vehicle is located outside a reasonably direct route from the supply source to the destination […]
Section 207.1134 – Refusal to Allow Inspection or Audit.
207.1134 Refusal to allow inspection or audit. Sec. 134. (1) A person who refuses to permit any inspection or audit authorized by this act is subject to a civil penalty of $5,000.00, in addition to any other penalty imposed by this act. (2) A person who, for the purpose of evading tax, refuses to allow […]
Section 207.1115 – Display of Person’s Name and License Number; Letters and Figures.
207.1115 Display of person’s name and license number; letters and figures. Sec. 115. (1) A supplier operating a fuel transportation vehicle on the public roads or highways of this state shall display on the vehicle, in colors that distinctly contrast with the color of the vehicle and in letters and figures not less than 3 […]
Section 207.1136 – Violation of Act; Penalty.
207.1136 Violation of act; penalty. Sec. 136. A person who violates this act is guilty of a misdemeanor unless a specific penalty is provided in this act. History: 2000, Act 403, Eff. Apr. 1, 2001
Section 207.1116 – Transportation of Motor Fuel Without Shipping Paper; Violation.
207.1116 Transportation of motor fuel without shipping paper; violation. Sec. 116. A person who transports motor fuel without a shipping paper that meets the requirements set forth in sections 101 to 104, including but not limited to the owner, operator, or driver of a fuel transportation vehicle or train, is subject to a civil penalty […]
Section 207.1141 – Tax Belonging to State; Failure to Make Payment or to Defraud as Embezzlement; Penalty.
207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty. Sec. 141. The tax imposed by this act belongs to the state. The tax shall be held in trust for the state and for payment to the department as provided in this act. A person who fails or refuses to […]
Section 207.1121 – Dyed Diesel Fuel or Other Exempt Fuel; Use.
207.1121 Dyed diesel fuel or other exempt fuel; use. Sec. 121. A person shall not sell or use or hold for sale or use dyed diesel fuel or other exempt fuel, including, but not limited to, excluded liquid, undyed diesel fuel that is repackaged into a container that holds 55 gallons or less, or aviation, […]
Section 207.1142 – Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition.
207.1142 Motor fuel tax evasion prevention fund; creation; disposition. Sec. 142. (1) The motor fuel tax evasion prevention fund is created in the department. (2) Money deposited into the fund shall only be used for the following purposes: (a) To fund the development of an efficient and effective diesel fuel enforcement program that shall include, […]
Section 207.1122 – Dyed Diesel Fuel; Use in Motor Vehicle on Public Roads or Highways; Exception; Penalty.
207.1122 Dyed diesel fuel; use in motor vehicle on public roads or highways; exception; penalty. Sec. 122. (1) A person shall not operate or maintain a motor vehicle on the public roads or highways of this state with dyed diesel fuel in the vehicle’s fuel supply tank. (2) This section does not apply to dyed […]
Section 207.1123 – Alteration of Strength or Composition of Dye or Marker; Possession, Sale, or Purchase of Dye Removal Equipment.
207.1123 Alteration of strength or composition of dye or marker; possession, sale, or purchase of dye removal equipment. Sec. 123. (1) A person shall not with intent to evade tax alter or attempt to alter the strength or composition of any dye or marker in any dyed diesel fuel. (2) A person shall not with […]