MOTOR FUEL TAX ACT
Act 403 of 2000
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 on the public roads or highways of this state is to be used or consumed on the public roads or highways in this state for producing or generating power for propelling the motor vehicle. This presumption does not apply to that portion of the motor fuel used or consumed by a commercial motor vehicle outside of this state.
(2) There is a rebuttable presumption, subject to proof of exemption under this act, that all motor fuel removed from a terminal in this state, or imported into this state other than by a bulk transfer within the bulk transfer/terminal system or delivered into an end user's storage tank, is to be used or consumed on the public roads or highways in this state in producing or generating power for propelling motor vehicles. This presumption does not apply to that portion of the motor fuel used or consumed by a licensed commercial motor vehicle outside of this state.
History: 2000, Act 403, Eff. Apr. 1, 2001
Notes of Decisions
Daimlerchrysler Corp. v. Dep't of Treasury, 708 N.W.2d 461 (Mich. Ct. App. 2006).
· cites it 2× “Shedding additional light on the meaning of “end user,” is MCL 207.1026, which equates “used or consumed” with “producing or generating power for propelling the motor vehicle.”
Autoalliance Int'l, Inc v. Dep't of Treasury, 766 N.W.2d 1 (Mich. Ct. App. 2009).
· cites it 2× “2 The Court also *502 noted that MCL 207.1026 equated “used” or “consumed” with “ ‘producing or generating power for propelling the motor vehicle.”
DAIMLERCHRYSLER Corp. v. Michigan Dep't of Treasury, 714 N.W.2d 348 (Mich. 2006).
· cites it 2× “1039 was intended to be used only to describe the ultimate end user and, if not, whether other "end users" such as a "bulk end user" should be included; (2) whether the "irrebuttable presumption" of MCL 207.1026(1) or the "rebuttable presumption" of MCL 207.”
— Mich. Comp. Laws § 207.1026(1) — 3 cases
Daimlerchrysler Corp. v. Dep't of Treasury, 708 N.W.2d 461 (Mich. Ct. App. 2006).
“Shedding additional light on the meaning of “end user,” is MCL 207.1026, which equates “used or consumed” with “producing or generating power for propelling the motor vehicle.”
DAIMLERCHRYSLER Corp. v. Michigan Dep't of Treasury, 714 N.W.2d 348 (Mich. 2006).
“1039 was intended to be used only to describe the ultimate end user and, if not, whether other "end users" such as a "bulk end user" should be included; (2) whether the "irrebuttable presumption" of MCL 207.1026(1) or the "rebuttable presumption" of MCL 207.”
— Mich. Comp. Laws § 207.1026(2) — 1 case
DAIMLERCHRYSLER Corp. v. Michigan Dep't of Treasury, 714 N.W.2d 348 (Mich. 2006).
“1039 was intended to be used only to describe the ultimate end user and, if not, whether other "end users" such as a "bulk end user" should be included; (2) whether the "irrebuttable presumption" of MCL 207.1026(1) or the "rebuttable presumption" of MCL 207.”
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