(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 the department a monthly report containing the following information:

Terms Used In Michigan Laws 207.1070

  • Department: means the department of treasury or its designee. See Michigan Laws 207.1002
  • Destination state: means a state, Canadian province or territory, or foreign country to which motor fuel is directed for export. See Michigan Laws 207.1002
  • Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations, or deductions, in gallons. 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
  • 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
  • Net gallons: means the remaining product, after all considerations and deductions have been made, measured in gallons, corrected to a temperature of 60 degrees Fahrenheit, 13 degrees Celsius, and a pressure of 14. See Michigan Laws 207.1004
  • Person: 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
  • 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
  • Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
    (a) The number of gallons of motor fuel for which Michigan is the destination state.
    (b) The number of gallons of motor fuel removed by the supplier from the bulk transfer/terminal system in this state on which the tax imposed by this act has been accrued by the supplier.
    (c) A statement as to whether the billed gallons are gross gallons or net gallons under the option provided for in section 28(3).
    (d) Any other information that the department determines is reasonably required to determine tax liability under this act.
    (3) A person who knowingly violates or knowingly aids or abets another to violate this section is guilty of a misdemeanor.
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