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 […]
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 207.1084 – 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 […]