{"data":{"id":"us-mi/mich.-comp.-laws-207.1142","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1142","heading":"Motor fuel tax evasion prevention fund; creation; disposition.","body":"Sec. 142.\n\nThe motor fuel tax evasion prevention fund is created in the department.\n\nMoney deposited into the fund shall only be used for the following purposes:\n\nTo fund the development of an efficient and effective diesel fuel enforcement program that shall include, but not be limited to:\n\nOversight of the public roads and highways of this state to ensure that dyed diesel fuel and other untaxed fuel is not being used in violation of Michigan law.\n\nDeveloping auditing techniques to aid the department in exposing tax evasion schemes and incidents.\n\nTo fund the inspection, testing, and sampling provisions in this act, including the funding of additional inspectors engaged in random on-road inspections.\n\nTo fund the additional administrative costs associated with the implementation of this act.","path":["MI Code","Chapter 207","Act Act-403-of-2000"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-1142","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"bdcf038fad85a997d101cdc4ccea30ad87302b519d887decac1a06e67e8c2785","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1141","next":"us-mi/mich.-comp.-laws-207.1143"},"notice":"GroundRules: Original legal text. Not legal advice."}