Michigan Compiled Laws, Chapter 207. Taxation § 207.211

(a) “Alternative fuel” means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.

(b) “Alternative fuel dealer” means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.

(c) “Axle” means any 2 or more load-carrying wheels mounted in a single transverse vertical plane.

(d) “Commissioner” means the state commissioner of revenue.

(e) “Department” means the revenue division of the department of treasury.

(f) “Gallon equivalent” means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.

(g) “Motor carrier” means:

(h) “Motor fuel” means diesel fuel as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002.Beginning on January 1, 2017, motor fuel includes gasoline as that term is defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003.

(i) “Nonprofit private, parochial, denominational, or public school, college, or university” means an elementary, secondary, or postsecondary educational facility.

(j) “Person” means a natural person, partnership, firm, association, joint stock company, limited liability company, limited liability partnership, syndicate, or corporation, and any receiver, trustee, conservator, or officer, other than a unit of government, having jurisdiction and control of property by virtue of law or by appointment of a court.

(k) “Public roads or highways” means a road, street, or place maintained by this state or a political subdivision of this state and generally open to use by the public as a matter of right for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel restricted for the purpose of construction, maintenance, repair, or reconstruction.

(l) “Qualified commercial motor vehicle”, subject to subdivision (m), means a motor vehicle used, designed, or maintained for transportation of persons or property and 1 of the following:

(m) “Qualified commercial motor vehicle” does not include a recreational vehicle, a road tractor, truck, or truck tractor used exclusively in this state, a road tractor, truck, or truck tractor owned by a farmer and used in connection with the farmer's farming operation and not used for hire, a school bus, a bus defined and certificated under the motor bus transportation act, 1982 PA 432, MCL 474.101 to 474.141, or a bus operated by a public transit agency operating under any of the following:

(n) Qualified commercial motor vehicle includes a vehicle operated on a public road or highway owned by a farmer and used in connection with the farmer's farming operation if the vehicle bears out of state registration plates of a state that does not give similar treatment to vehicles from this state.