(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 state after having removed the fuel from a terminal or a bulk plant outside this state, the importer shall notify and pay to the department the tax imposed by section 8.
    (2) An importer required to pay tax under this section shall provide notice and pay the tax upon the same terms and conditions as if the importer were an occasional importer licensed under section 80 without deduction for the allowances provided by section 14.

Terms Used In Michigan Laws 207.1081

  • Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be withdrawn by a tank wagon, a transport truck, or a marine vessel. See Michigan Laws 207.1002
  • Department: means the department of treasury or its designee. See Michigan Laws 207.1002
  • Importer: means a person who imports motor fuel into this state. 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
  • 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
  • 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 207.1006
    (3) For purposes of this section, an unlicensed importer who has purchased motor fuel from a licensed supplier may enter into an agreement with the supplier to permit the supplier to assume the importer’s liability and adjust the importer’s taxes that are payable to the supplier. The supplier shall provide a copy of the agreement to the department at the time the supplier files its monthly report under this act. The agreement shall include at a minimum the following information:
    (a) The names of the parties to the agreement.
    (b) The date the agreement was entered into.
    (c) The type of motor fuel involved.
    (d) The number of gallons of motor fuel involved.
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