Motor Fuel Seizure

MCL 207.1129(1) provides that any vehicle driven in violation of shipping paper requirements in the Motor Fuel Tax Act is subject to impoundment, seizure, or subsequent sale and forfeiture, as is the motor fuel being transported by the vehicle.

Motor Fuel Tax Act, at MCL 207.1130(4) , provides the opportunity for a hearing to determine whether property seized (motor vehicles, motor fuel being transported, meters, pumps and any other cargo) is lawfully subject to impoundment, seizure, forfeiture, and subsequent sale. Property may be seized if a person drives or otherwise operates a motor vehicle in violation of the shipping paper requirements or meter tampering provisions of the Motor Fuel Tax Act ( MCL 207.1129 ).

Either the person from whom the property was seized or any person claiming an interest in the property may request a hearing. A timely written request for a hearing under the Motor Fuel Tax Act must be received within 10 business days of service of the inventory statement. If no request for hearing is submitted within 10 business days, the property seized shall be considered forfeited to the State of Michigan by operation of law and may be disposed of by the Department of Treasury (Department). MCL 207.1130(8) .

The written request must include

  1. 1. A statement explaining that you are requesting a hearing regarding the seizure of property under the Motor Fuel Tax Act,
  2. Your name,
  3. Your taxpayer identification number, and
  4. A brief explanation of your dispute.

Requests for hearings are only accepted in writing and received by either US mail or facsimile pursuant to MCL 205.21(b) . Email and telephone requests are not accepted.

Send all requests to:

Michigan Department of Treasury
Hearings Division
430 W. Allegan St.
Lansing, MI 48922

Fax: (517) 636-4115

If the hearing request is timely, a hearing must be held within 15 days of receipt by the Department. A Decision and Order of Determination must be issued within 10 business days of the date of the hearing. Hearings will be held at the Michigan Department of Treasury Operations Center, 7285 Parsons Dr., Dimondale, MI 48821.

The Department's Decision and Order of Determination may be appealed to the circuit court of the county where the seizure was made within 20 days after notice of the Department's determination.