Michigan Compiled Laws § 207.216a Administration Of Tax; Tax Due Member Jurisdictions Of International Fuel Tax Agreement; Tax Debt.
***** 207.216a THIS SECTION IS AMENDED EFFECTIVE JANUARY 1, 2017: See 207.216a.amended *****
207.216a Administration of tax; tax due member jurisdictions of international fuel tax agreement; tax debt. Sec. 6a.
(1) The tax imposed by this act shall be administered pursuant to Act No. 122 of the Public Acts of 1941. In case of conflict between Act No. 122 of the Public Acts of 1941 and this act, this act shall prevail.
(2) Tax due other member jurisdictions of the international fuel tax agreement incurred by persons while operating on a current, suspended, or revoked license issued by the department under the international fuel tax agreement shall be considered tax imposed by this act and a tax debt due this state.
History: Add. 1996, Act 584, Eff. Mar. 31, 1997
Compiler's Notes: Enacting section 2 of Act 475 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 475 of 2014 does not go into effect.
Section: 207.216a
Last modified: October 10, 2016