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 207.1133 – Audit and Examination of Records, Books, Papers, and Equipment; Sampling Inspections; Availability to Department.
207.1133 Audit and examination of records, books, papers, and equipment; sampling inspections; availability to department. Sec. 133. (1) The department may audit and examine the records, books, papers, and equipment of any person, including, but not limited to, terminal operators, suppliers, importers, wholesalers, jobbers, retail dealers, bulk end users, fuel vendors, and all private and […]
Section 207.1114 – Diversion of Motor Fuel From Destination on Shipping Paper; Rebuttable Presumption.
207.1114 Diversion of motor fuel from destination on shipping paper; rebuttable presumption. Sec. 114. (1) A representative or agent of the department may examine the shipping paper of a fuel transportation vehicle in order to determine whether that fuel transportation vehicle is located outside a reasonably direct route from the supply source to the destination […]
Section 207.1134 – Refusal to Allow Inspection or Audit.
207.1134 Refusal to allow inspection or audit. Sec. 134. (1) A person who refuses to permit any inspection or audit authorized by this act is subject to a civil penalty of $5,000.00, in addition to any other penalty imposed by this act. (2) A person who, for the purpose of evading tax, refuses to allow […]
Section 207.1115 – Display of Person’s Name and License Number; Letters and Figures.
207.1115 Display of person’s name and license number; letters and figures. Sec. 115. (1) A supplier operating a fuel transportation vehicle on the public roads or highways of this state shall display on the vehicle, in colors that distinctly contrast with the color of the vehicle and in letters and figures not less than 3 […]
Section 207.1136 – Violation of Act; Penalty.
207.1136 Violation of act; penalty. Sec. 136. A person who violates this act is guilty of a misdemeanor unless a specific penalty is provided in this act. History: 2000, Act 403, Eff. Apr. 1, 2001
Section 207.1116 – Transportation of Motor Fuel Without Shipping Paper; Violation.
207.1116 Transportation of motor fuel without shipping paper; violation. Sec. 116. A person who transports motor fuel without a shipping paper that meets the requirements set forth in sections 101 to 104, including but not limited to the owner, operator, or driver of a fuel transportation vehicle or train, is subject to a civil penalty […]
Section 207.1141 – Tax Belonging to State; Failure to Make Payment or to Defraud as Embezzlement; Penalty.
207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty. Sec. 141. The tax imposed by this act belongs to the state. The tax shall be held in trust for the state and for payment to the department as provided in this act. A person who fails or refuses to […]
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 […]