• Motor Fuel Tax Electronic Filing Program

• Fuel Diversion and Registration Requirements Effective July 1, 2006 

• Join the ListServ
ListServ: is a system that makes it possible to create, manage and control electronic "mailing lists". By joining, you can expect to receive periodic updates of Motor Fuel Tax information sent directly to your valid email address.

• Inventory Tax for Biodiesel and Ethanol Blends
Effective January 1, 2008 the fuel tax rate for undyed diesel fuel containing at least 5% biodiesel is increased to 15 cents per gallon and the fuel tax rate for gasoline containing at least 70% ethanol is increased to 19 cents per gallon. An inventory must be taken on December 31, 2007 and an Alternative Fuels Inventory report is due by January 22, 2008.

• Michigan Fuel Product Codes - Effective September 2006 

• Michigan Terminal Control Numbers 

• Motor Fuel Act FAQs

• Motor Fuel, IFTA/Motor Carrier Notices

• Michigan Licensed Suppliers and Aviation Fuel Registrants 

• Licensed Bonded Importers
Enclosed are pre-identified quarterly importer returns and schedules for quarters ending June, September and December 2001.

• Service Interruption and Import Verification Numbers
Customers impacted by Service Interruption and Import Verification Number requirements under Public Act 403 of 2000, must call our toll-free number, 1-888-213-0676, to obtain an authorization number for statutory compliance.

• Motor Fuel Act Key Definitions

• Motor Fuel Bonding Requirements 
All new licensees and/or accounts that are currently bonded may be required to submit a surety bond on an annual basis as a condition of maintaining their Motor Fuel Tax License or Eligible Purchaser Agreements. Bond requirements may be subject to an annual review and your bond amount may change based on the review.

• Disclosure of Tax Information (confidentiality of tax information)

• Severance Tax
The Michigan Severance Tax Act, MCL 205.302(l), requires every corporation, association, person, common carrier, pipe line company or common purchaser who receives, purchases or transports severed oil or gas to make a report on or before the 25th day of each month showing the amount of oil and gas received, purchased, stored or transported during the preceding month.

• Motor Fuel Tax Refund
PA Act 403 of 2000 took effect April 1, 2001.

• Form 151, Power of Attorney 

• Form 163, Notice of Change or Discontinuance 

• Form 3712, Motor Fuel Tax License Application 

• Form 3739, Eligible Purchaser Application to Defer Payment 

• Form 3778, Three Day Payment Voucher 

• Form 3859, Eligible Purchaser Surety Bond 

• Form 702, Motor Fuel/Motor Carrier Tobacco Surety Bond 

• Motor Fuel Forms

• Search For Tax Forms

• Business Taxes

• Legal (Revenue Administrative Bulletins, Directives, Court Cases)

• Frequently Asked Questions (FAQ)

• Estimate The Penalty and Interest Owed For Late Payment

• Taxpayer Bill of Rights 

• Contact Treasury

• State Tax Agency Web Sites