(1) A person who transports motor fuel into this state or out of this state for another person shall obtain a transporter‘s license. A person licensed as a supplier, an exporter, or an importer under section 76 or 82 who transports motor fuel into this state or out of this state for their own account only is not required to obtain a transporter’s license.
    (2) The fee for a transporter’s license is $50.00.

Terms Used In Michigan Laws 207.1089

  • Department: means the department of treasury or its designee. See Michigan Laws 207.1002
  • Exporter: means a person who exports motor fuel. See Michigan Laws 207.1002
  • Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means. See Michigan Laws 207.1003
  • Importer: means a person who imports motor fuel into this state. 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
  • 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
  • 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
  • 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
  • Transporter: means an operator of a railroad or rail car, tank wagon, transport truck, or other fuel transportation vehicle engaged in the business of transporting motor fuel below the terminal rack. See Michigan Laws 207.1006
    •     (3) A person licensed as a transporter in this state shall file a quarterly report with the department by the twentieth day following the end of the quarter on forms or in a format prescribed by the department concerning the amount of motor fuel transported across the borders of this state.
        (4) If a transporter fails to submit the report required by this section, the department may require the transporter to pay a civil penalty of $1,000.00 for each violation.
        (5) If substantially similar information is readily available to this state from the federal government including a federal terminal report, or if the department determines that the report is not needed to properly administer this act, the department may waive the requirement that a transporter file the report described in subsection (3).
        (6) A transporter is subject to a civil penalty of $10,000.00 for each incidence where the transporter knowingly imports undyed motor fuel in a transport truck without possessing either an import verification number or a shipping paper showing on its face that this state’s motor fuel tax is not due or that the tax imposed by this act has been precollected by a licensed supplier.
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