Section 207.1125 – Metering Equipment; Requirements.
207.1125 Metering equipment; requirements. Sec. 125. (1) A person who operates motor fuel dispenser equipment accessible by the general public shall provide a metering gallonage totalizer for each dispenser and shall maintain records sufficient to enable the department to determine with reasonable accuracy the amount of motor fuel dispensed by the equipment. (2) A person […]
Section 207.1126 – Failure to Collect or Timely Remit Tax.
207.1126 Failure to collect or timely remit tax. Sec. 126. (1) A supplier, permissive supplier, or importer who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 71, 72, or 80 or pursuant to a tax precollection agreement under section 72 is liable for the uncollected […]
Section 207.1127 – False or Fraudulent Return; Amount Evaded.
207.1127 False or fraudulent return; amount evaded. Sec. 127. If a person liable for the tax imposed by this act files a false or fraudulent return, the department shall add to the tax owed an amount equal to the amount of tax the person evaded or attempted to evade. History: 2000, Act 403, Eff. Apr. […]
Section 207.1128 – Liability of Officer, Employee, or Agent of Corporation.
207.1128 Liability of officer, employee, or agent of corporation. Sec. 128. A person, including an officer, employee, or agent of a corporation who willfully participates in any act that violates section 101 is jointly and severally liable with the corporation for the penalty which shall be the same as imposed under federal law. History: 2000, […]
Section 207.1129 – Violation of Shipping Paper Requirements; Presumptive Evidence; Violation of Meter Tampering Provisions; Impoundment, Seizure, Sale, and Forfeiture; Request to Drive Vehicle to Impound Lot.
207.1129 Violation of shipping paper requirements; presumptive evidence; violation of meter tampering provisions; impoundment, seizure, sale, and forfeiture; request to drive vehicle to impound lot. Sec. 129. (1) If a person drives or otherwise operates a motor vehicle in violation of the shipping paper requirements in this act, the vehicle, motor fuel being transported by […]
Section 207.1130 – Seizure; Inventory Statement; Hearing; Forfeiture; Appeal to Circuit Court; Agreement to Sell Fuel; Public Sale.
207.1130 Seizure; inventory statement; hearing; forfeiture; appeal to circuit court; agreement to sell fuel; public sale. Sec. 130. (1) As soon as possible, but not more than 5 business days after seizure of a motor vehicle and its cargo under section 129, the person making the seizure shall deliver personally or by registered mail to […]
Section 207.1131 – Determination of Shipping Paper Violation; Inspection.
207.1131 Determination of shipping paper violation; inspection. Sec. 131. (1) An inspection to determine a shipping paper violation under this act may be conducted by the department, the department of state police, the department of agriculture, agents of those departments, motor carrier inspectors, and any other law enforcement officers designated by the department through procedures […]
Section 207.1132 – Supervision or Operation of Weigh Stations or Other Inspection Points; Qualified Persons.
207.1132 Supervision or operation of weigh stations or other inspection points; qualified persons. Sec. 132. The department may assign qualified persons including persons who are not state police officers to supervise or operate permanent or portable weigh stations or other inspection points. A person assigned under this section may stop, inspect, and issue citations to […]
Section 207.1093 – Blender’s License; Fee; Filing; Report; Waiver.
207.1093 Blender’s license; fee; filing; report; waiver. Sec. 93. (1) In order to operate as a blender in this state, a person shall obtain a blender’s license. (2) The fee for a blender’s license is $100.00. (3) A blender shall file with the department on forms or in a format prescribed by the department a […]
Section 207.1113 – Dyed Kerosene; Notice.
207.1113 Dyed kerosene; notice. Sec. 113. (1) A notice stating: “DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be provided as follows: (a) By the terminal operator to any person who receives dyed kerosene at a terminal rack of that terminal operator. (b) By any seller of dyed kerosene to its buyer if […]