{"data":{"id":"us-mi/mich.-comp.-laws-207.1099","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1099","heading":"Cross-border movement of motor fuel; compact.","body":"Sec. 99.\n\nIf the second state or country involved in a cross-border movement of motor fuel has entered into a compact with this state, the person diverting the fuel shall pay the tax or seek a refund only upon the difference in the amount of tax due in the 2 jurisdictions. The person shall provide notice of the payment made or refund sought to both jurisdictions upon proof of payment to the destination state. The department shall periodically determine procedures for making the adjustment described in this subsection and shall keep and make available a list of those states, provinces, or countries which are members of the compact.","path":["MI Code","Chapter 207","Act Act-403-of-2000"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-1099","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"1595ff9ca2f997204b1506cb85ab7120a915ba8a43cd8517eccd3ca625e89297","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1098","next":"us-mi/mich.-comp.-laws-207.1101"},"notice":"GroundRules: Original legal text. Not legal advice."}