Section 207.1073 – Permissive Supplier.
207.1073 Permissive supplier. Sec. 73. (1) A person shall not operate as a permissive supplier unless licensed under this act as a permissive supplier. (2) A person who desires to collect the tax imposed by this act as a supplier and who otherwise qualifies as a permissive supplier shall apply for a permissive supplier’s license […]
Section 207.1074 – Collection of Tax From Purchaser; Election.
207.1074 Collection of tax from purchaser; election. Sec. 74. (1) A supplier who sells motor fuel shall collect from the purchaser the tax imposed on that fuel by section 8. (2) At the election of an eligible purchaser, a supplier shall not require the eligible purchaser to pay the tax to the supplier sooner than […]
Section 207.1075 – Purchaser’s Election; Evidence of Financial Responsibility or Bonding Requirements; Revocation of Election; Alternative; Appeal.
207.1075 Purchaser’s election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal. Sec. 75. (1) A purchaser who desires to make an election under section 74 shall provide to the department evidence that the purchaser meets the financial responsibility or bonding requirements imposed by subsection (2) and this act. (2) The department […]
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 207.1065 – Discontinuance, Sale, or Transfer of Business; Notice.
207.1065 Discontinuance, sale, or transfer of business; notice. Sec. 65. (1) If a licensee discontinues, sells, or transfers its business, the licensee shall notify the department in writing of the discontinuance, sale, or transfer. (2) The notice shall be provided on or within 3 business days after the date of discontinuance, sale, or transfer. (3) […]
Section 207.1044 – Tax Refund on Motor Fuel Consumed for Exempt Use.
207.1044 Tax refund on motor fuel consumed for exempt use. Sec. 44. An end user may seek a refund for tax paid under this act on motor fuel purchased by the end user for consumption for an exempt use described under section 30 on which the tax imposed by section 8 was previously paid and […]