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 […]
Section 207.1085 – Exportation of Motor Fuel; Requirements; Violation; Penalty; Exemption.
207.1085 Exportation of motor fuel; requirements; violation; penalty; exemption. Sec. 85. (1) A person shall not export motor fuel from this state unless either of the following applies: (a) The person is licensed as an exporter or supplier under this act. (b) The person has paid the applicable destination state tax to the supplier, can […]
Section 207.1070 – Supplier’s License; Fee; Monthly Report; Violation as Misdemeanor.
207.1070 Supplier’s license; fee; monthly report; violation as misdemeanor. Sec. 70. (1) A person shall not operate as a supplier in this state unless licensed as a supplier under this act. The fee for a supplier’s license is $2,000.00. (2) A supplier shall file with the department on forms or in a format prescribed by […]
Section 207.1086 – Exporter License; Requirements; Fee; Report.
207.1086 Exporter license; requirements; fee; report. Sec. 86. (1) A person who desires to export motor fuel shall obtain an exporter’s license. (2) The fee for an exporter’s license is $1,000.00. (3) A person licensed as an exporter shall file a quarterly report with the department on forms or in a format prescribed by the […]
Section 207.1071 – Tax Remittance by Supplier.
207.1071 Tax remittance by supplier. Sec. 71. (1) Except as otherwise provided by this act, the tax imposed by this act shall be remitted to the state by the supplier who removes the motor fuel, as shown by the terminal operator’s records. (2) A supplier shall list the amount of tax as a separate line […]
Section 207.1087 – Exporter Required to Pay Tax; Fuel Diversion Number; Terms and Conditions of Payment and Notice; Agreement Permitting Supplier to Assume Exporter’s Liability; Tax Refund and Credit.
207.1087 Exporter required to pay tax; fuel diversion number; terms and conditions of payment and notice; agreement permitting supplier to assume exporter’s liability; tax refund and credit. Sec. 87. (1) If an exporter diverts motor fuel removed from a terminal in this state from an intended destination outside this state as shown on the terminal-issued […]