Section 207.1076 – Sale of Motor Fuel by Bonded or Occasional Importer; License Requirements.
207.1076 Sale of motor fuel by bonded or occasional importer; license requirements. Sec. 76. (1) A person who desires to import motor fuel into this state from another country by transport truck, tank wagon, pipeline, or marine vessel into a storage facility other than a qualified terminal shall be licensed as either of the following: […]
Section 207.1077 – Licensed Occasional or Bonded Importer; Reporting Requirements; Waiver; Violation as Misdemeanor.
207.1077 Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor. Sec. 77. (1) Except as otherwise provided in subsection (2), a licensed occasional importer shall file with the department on forms or in a format prescribed by the department a report containing the following information: (a) The number of gallons of motor fuel […]
Section 207.1078 – Tax Liability for Motor Fuel Imported From Another Country.
207.1078 Tax liability for motor fuel imported from another country. Sec. 78. (1) Except as otherwise provided in this act, the tax imposed by section 8 on motor fuel imported from another country shall be paid by the licensed bonded importer who imported the motor fuel other than dyed diesel fuel on or before the […]
Section 207.1079 – Diversions Into State of Imported Motor Fuel; Tax Reporting and Payment; Agreement Permitting Supplier to Assume Importer’s Liability.
207.1079 Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer’s liability. Sec. 79. (1) Unless otherwise provided in section 81, a licensed importer shall report and pay tax on diversions into this state of imported motor fuel under section 78 or 80 in accordance with the requirements […]
Section 207.1080 – Time Period for Tax Payment on Motor Fuel Imported From Another Country; Precollected Tax; Importation of Undyed Motor Fuel; Penalty.
207.1080 Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty. Sec. 80. (1) Except as otherwise provided in this act, the tax imposed by section 8 on motor fuel imported from another country shall be paid by the licensed occasional importer who imported motor […]
Section 207.1081 – Diversion of Fuel From Out-of-State to In-State by Unlicensed Importer; Importer Required to Pay Tax; Terms and Conditions; Agreement Permitting Supplier to Assume Importer’s Liability.
207.1081 Diversion of fuel from out-of-state to in-state by unlicensed importer; importer required to pay tax; terms and conditions; agreement permitting supplier to assume importer’s liability. Sec. 81. (1) If an importer who is not licensed under section 76 or 82 diverts motor fuel from a destination outside this state to a destination inside this […]
Section 207.1082 – Licensure as Tank Wagon Operator-Importer.
207.1082 Licensure as tank wagon operator-importer. Sec. 82. (1) A person shall not import into this state motor fuel acquired from a bulk plant in another state by a tank wagon unless licensed as a tank wagon operator-importer under this act. (2) Licensure as a tank wagon operator-importer under this act is not authorization to […]
Section 207.1083 – Terminal Operator’s License.
207.1083 Terminal operator’s license. Sec. 83. (1) A person shall not engage in business in this state as a terminal operator unless licensed as a terminal operator or supplier. (2) The fee for a terminal operator’s license is $2,000.00. (3) A licensed terminal operator or licensed supplier operating a terminal in this state shall file […]
Section 207.1084 – Tax Liability of Terminal Operator.
207.1084 Tax liability of terminal operator. Sec. 84. (1) The terminal operator of a terminal in this state is jointly and severally liable with the supplier for the tax imposed under section 8 and shall remit payment to this state within 30 days after discovering either of the following conditions: (a) The owner of the […]
Section 207.1069 – Forms Development.
207.1069 Forms development. Sec. 69. The department shall develop the forms required under this act after consultation with representatives of licensees and other persons who are required to file a report under this act. In developing the forms, the department shall consider similar federal forms in order to lessen the regulatory burden on licensees and […]