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Code · Michigan · Chapter 207 — Taxation

207.213 Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.

196 words·~1 min read·/mi/chapter-207/207-213

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207.213 Act inapplicable to certain commercial motor vehicles; applicability of international fuel tax agreement.
Sec. 3.
(1)This act does not apply to any of the following:
(a)A commercial motor vehicle operated and owned by this state, a political subdivision of this state, or the federal government.
(b)A commercial motor vehicle owned by, or leased and operated by, a nonprofit private, parochial, or denominational, school, college, or university, or a public school, college, or university.
(c)A qualified commercial motor vehicle owned by, or leased and operated by, a motor carrier to the extent that the motor carrier is exempt from the requirements of this act under a qualified fuel tax reciprocity agreement as that term is defined in section 3 of 1960 PA 124, MCL 3.163.
(2)The international fuel tax agreement does not apply to a qualified commercial motor vehicle described in subsection (1)(c).
History: 1980, Act 119, Imd. Eff. May 14, 1980 ;-- Am. 2022, Act 26 , Imd. Eff. Mar. 10, 2022
Compiler's Notes: Former MCL 207.201 to 207.214, deriving from Act 319 of 1947 and pertaining to a diesel motor fuel tax, were repealed by Act 54 of 1951.
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