(1) If a licensed bonded importer or occasional importer acquires from a terminal located outside the United States motor fuel destined for this state which has not been dyed in accordance with this act, and which has not had the tax paid or accrued to the supplier at the time of removal from the terminal, an importer or transporter operating on the importer’s behalf shall comply with all of the following conditions before entering or transporting the motor fuel by rail car or by transport truck on the public roads or highways of this state:
    (a) The importer or transporter shall obtain an import verification number from the department before entering this state, but not sooner than 24 hours before entering this state.

Terms Used In Michigan Laws 207.1104

  • Department: means the department of treasury or its designee. See Michigan Laws 207.1002
  • Fuel transportation vehicle: means a vehicle designed or used to transport motor fuel on the public roads or highways. 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
  • Import verification number: means the number assigned by the department to an individual delivery of motor fuel by a transport truck, tank wagon, marine vessel, or rail car in response to a request for a number from an importer or transporter carrying motor fuel into this state for the account of an importer. See Michigan Laws 207.1003
  • 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
  • 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
  • Public roads or highways: means a road, street, or place maintained by this state or a political subdivision of this state and generally open to use by the public as a matter of right for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel is restricted for the purpose of construction, maintenance, repair, or reconstruction. 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
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
    •     (b) The importer or transporter shall carry on board the transport truck or train pulling the rail car a shipping paper containing all of the following:
        (i) The import verification number set out prominently and indelibly on the face of each copy of the shipping paper.
        (ii) The terminal origin and the importer’s name and address set out prominently on the face of each copy of the shipping paper.
        (iii) All of the information otherwise required by this act to be included on the shipping paper.
        (c) All tax imposed by this act concerning previously requested import verification number activity on the account of the importer or the transporter has been timely remitted.
        (2) A person, including the driver of the fuel transportation vehicle or the operator of the train transporting the motor fuel, who knowingly violates or knowingly aids and abets another to violate this section is guilty of a felony.
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