Michigan Laws 207.1005 – Definitions; R to S
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(1) As used in this act:
(a) “Rack” means a mechanism for delivering motor fuel from a refinery, a terminal, or a marine vessel into a railroad tank car, a transport truck, a tank wagon, the fuel supply tank of a marine vessel, or other means of transfer outside of the bulk transfer/terminal system.
Terms Used In Michigan Laws 207.1005
- Alcohol: means fuel grade ethanol or a mixture of fuel grade ethanol and another product. See Michigan Laws 207.1002
- Diesel fuel: means any liquid other than gasoline that is capable of use as a fuel or a component of a fuel in a motor vehicle that is propelled by a diesel-powered engine or in a diesel-powered train. See Michigan Laws 207.1002
- Fuel grade ethanol: means the American Society for Testing and Materials standard in effect on April 1, 2001 as the D-4806 specification for denatured fuel grade ethanol for blending with gasoline. See Michigan Laws 207.1003
- Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means. See Michigan Laws 207.1003
- In this state: means the area within the borders of this state, including all territories within the borders owned by, held in trust by, or added to the United States of America. See Michigan Laws 207.1003
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Motor fuel: means gasoline, diesel fuel, kerosene, a mixture of gasoline, diesel fuel, or kerosene, or a mixture of gasoline, diesel fuel, or kerosene and any other substance. See Michigan Laws 207.1004
- Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state but who does meet both of the following requirements:
(i) Is a position holder in a federally registered terminal located outside of this state, or a person who acquires from a position holder motor fuel in an out-of-state terminal in a transaction that otherwise qualifies as a 2-party exchange under this act. See Michigan Laws 207.1004Person: means and includes an individual, cooperative, partnership, firm, association, limited liability company, limited liability partnership, joint stock company, syndicate, and corporation, both private and municipal, and any receiver, trustee, conservator, or any other officer having jurisdiction and control of property by law or by appointment of a court other than units of government. See Michigan Laws 207.1004 Position holder: means a person who has a contract with a terminal operator for the use of storage facilities and other terminal services for motor fuel at the terminal, as reflected in the records of the terminal operator. See Michigan Laws 207.1004 Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a marine vessel into a railroad tank car, a transport truck, a tank wagon, the fuel supply tank of a marine vessel, or other means of transfer outside of the bulk transfer/terminal system. See Michigan Laws 207.1005 Refinery: means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack. See Michigan Laws 207.1005 removed: means a physical transfer other than by evaporation, loss, or destruction of motor fuel from a terminal, manufacturing plant, customs custody, pipeline, marine vessel, or refinery that stores motor fuel. See Michigan Laws 207.1005 state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o Stationary engine: means a temporary or permanently affixed engine designed and used to supply power primarily for agricultural or construction work. See Michigan Laws 207.1005 Tank wagon: means a straight truck having 1 or more compartments other than the fuel supply tank designed or used to carry motor fuel. See Michigan Laws 207.1006 Terminal: means a motor fuel storage and distribution facility that meets all of the following requirements:
(i) Is registered as a qualified terminal by the internal revenue service. See Michigan Laws 207.1006Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Michigan Laws 207.1006 Transport truck: means a semitrailer combination rig designed or used for the purpose of transporting motor fuel over the public roads or highways. See Michigan Laws 207.1006 United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
(b) “Refiner” means a person who owns, operates, or otherwise controls a refinery within the United States.
(c) “Refinery” means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack.
(d) “Removal” or “removed” means a physical transfer other than by evaporation, loss, or destruction of motor fuel from a terminal, manufacturing plant, customs custody, pipeline, marine vessel, or refinery that stores motor fuel.
(e) “Retail diesel dealer” means a person who sells or distributes diesel fuel to an end user in this state.
(f) “Retail marine diesel dealer” means a person who sells or distributes diesel fuel to an end user in this state for use in boats or other marine vessels.
(g) “Source state” means the state, Canadian province or territory, or foreign country from which motor fuel is imported.
(h) “Stationary engine” means a temporary or permanently affixed engine designed and used to supply power primarily for agricultural or construction work. Stationary engine includes, but is not limited to, an engine powering irrigation equipment, generators, or earth-moving equipment.
(i) “Supplier”, in addition to subsection (2), means a person who meets all of the following requirements:
(i) Is subject to the general taxing jurisdiction of this state.
(ii) Is registered under section 4101 of the internal revenue code for transactions in motor fuel in the bulk transfer/terminal distribution system.
(iii) Is any 1 of the following:
(A) The position holder in a terminal or refinery in this state.
(B) A person who imports fuel grade ethanol into this state.
(C) A person who acquires motor fuel from a terminal or refinery in this state from a position holder pursuant to a 2-party exchange.
(D) The position holder in a terminal or refinery outside this state with respect to motor fuel which that person imports into this state on its account.
(2) Supplier also means a person who either produces alcohol or alcohol derivative substances in this state or produces alcohol or alcohol derivative substances for import into a terminal in this state, or who acquires immediately upon import by transport truck, tank wagon, rail car, or marine vessel into a terminal or refinery or other storage facility that is not part of a terminal or refinery, alcohol or alcohol derivative substances. A terminal operator is not considered a supplier merely because the terminal operator handles motor fuel consigned to it within a terminal. Supplier includes a permissive supplier unless otherwise specifically provided in this act.