Section 207.1094 – Aviation Fuel.
207.1094 Aviation fuel. Sec. 94. (1) A person shall not purchase for resale motor fuel identified on a shipping paper or invoice as aviation fuel unless the person is registered with the department on a form or in a format prescribed by the department. (2) Motor fuel upon which the tax imposed under section 203 […]
Section 207.1098 – Transportation of Gasoline or Diesel Fuel by Pipeline or Marine Vessel; Report.
207.1098 Transportation of gasoline or diesel fuel by pipeline or marine vessel; report. Sec. 98. A carrier shall file with the department on forms or in a format prescribed by the department a monthly report of all motor fuel delivered by the person during the month and any other information that the department requires as […]
Section 207.1099 – Cross-Border Movement of Motor Fuel; Compact.
207.1099 Cross-border movement of motor fuel; compact. Sec. 99. If 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 […]
Section 207.1101 – Manually-Prepared Shipping Paper as Substitute for Machine-Generated.
207.1101 Manually-prepared shipping paper as substitute for machine-generated. Sec. 101. (1) Except as otherwise provided in this section, the operator of a refinery, terminal, or bulk plant in this state shall prepare and provide to the driver of a fuel transportation vehicle or operator of a train pulling a rail car receiving motor fuel at […]
Section 207.1102 – Shipping Paper; Carrying and Producing Copy.
207.1102 Shipping paper; carrying and producing copy. Sec. 102. (1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall obtain a shipping paper pursuant to section 101 and shall also do all of the following: (a) Carry the shipping paper on board the fuel transportation vehicle or […]
Section 207.1103 – Shipping Paper; Notice Requirements.
207.1103 Shipping paper; notice requirements. Sec. 103. (1) Except as otherwise provided in subsections (2) and (3), a shipping paper issued under section 101 shall bear 1 of the following notices: (a) Concerning dyed diesel fuel, the statement: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” for the shipment or the appropriate portion […]
Section 207.1104 – Acquisition of Undyed Motor Fuel or Taxes Unpaid; Conditions; Compliance; Violation.
207.1104 Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation. Sec. 104. (1) If a licensed bonded importer or occasional importer acquires from a terminal located outside the United States motor fuel destined for this state which has not been dyed in accordance with this act, and which has not had the tax […]
Section 207.1105 – Delivery of Fuel; Shipping Paper Provided or Placed in Receptacle; Violation.
207.1105 Delivery of fuel; shipping paper provided or placed in receptacle; violation. Sec. 105. (1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall provide a copy of the shipping paper to the person to whom the fuel is delivered, or place the shipping paper in a […]
Section 207.1106 – Retention of Shipping Paper.
207.1106 Retention of shipping paper. Sec. 106. (1) A retailer, bulk plant operator, bulk end user, or bulk storage facility shall receive, examine, and retain for a period of 30 days at the delivery location the terminal-issued shipping paper received from the transporter for each shipment of motor fuel that is delivered to that location. […]
Section 207.1107 – Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited.
207.1107 Delivery of motor fuel without shipping paper; acceptance prohibited. Sec. 107. (1) A retailer, bulk plant operator, bulk end user, or the operator of any other bulk storage facility shall not knowingly accept delivery of motor fuel into a bulk storage facility in this state if the delivery is not accompanied by a shipping […]