Terms Used In Michigan Laws 207.1004

  • Alcohol: means fuel grade ethanol or a mixture of fuel grade ethanol and another product. See Michigan Laws 207.1002
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • Excluded liquid: means that term as defined in 26 C. See Michigan Laws 207.1002
  • Gasoline: means gasoline, alcohol, gasohol, casing head or natural gasoline, benzol, benzine, naphtha, and any blendstock additive, or other product including methanol that is sold for blending with gasoline or for use on the road other than products typically sold in containers of less than 5 gallons. See Michigan Laws 207.1003
  • Implement of husbandry: means a farm tractor, a vehicle designed to be drawn or pulled by a farm tractor or animal, a vehicle that directly harvests farm products, or a vehicle that directly applies fertilizer, spray, or seeds to a farm field. 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.
  • Kerosene: means all grades of kerosene, including, but not limited to, the 2 grades of kerosene, No. See Michigan Laws 207.1004
  • Leaded racing fuel: is a fuel other than diesel fuel that is leaded and at least 100 octane and is used in vehicles on a racetrack. See Michigan Laws 207.1004
  • Liquid: means any substance that is liquid in excess of 60 degrees Fahrenheit and a pressure of 14. See Michigan Laws 207.1004
  • 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
  • Motor vehicle: means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle's mobile use on the public roads or highways of this state. See Michigan Laws 207.1004
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • 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
  • 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
  • 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
  • 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
  • Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Michigan Laws 207.1006
  • Trustee: A person or institution holding and administering property in trust.
  •   As used in this act:
      (a) “Kerosene” means all grades of kerosene, including, but not limited to, the 2 grades of kerosene, No. 1-K and No. 2-K, commonly known as K-1 kerosene and K-2 kerosene respectively, described in American society for testing and materials specifications D-3699, in effect on January 1, 1999, and kerosene-type jet fuel described in American society for testing and materials specification D-1655 and military specifications MIL-T-5624r and MIL-T-83133d (grades jp-5 and jp-8), and any successor internal revenue service rules or regulations, as the specification for kerosene and kerosene-type jet fuel. Kerosene does not include an excluded liquid.
      (b) “Leaded racing fuel” is a fuel other than diesel fuel that is leaded and at least 100 octane and is used in vehicles on a racetrack.
      (c) “Liquid” means any substance that is liquid in excess of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute.
      (d) “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. Motor fuel does not include leaded racing fuel.
      (e) “Motor vehicle” means a vehicle that is propelled by an internal combustion engine or motor and is designed to permit the vehicle’s mobile use on the public roads or highways of this state. Motor vehicle does not include any of the following:
      (i) An implement of husbandry.
      (ii) A train or other vehicle operated exclusively on rails.
      (iii) Machinery designed principally for off-road use and not licensed for on-road use.
      (iv) A stationary engine.
      (f) “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 14.7 pounds per square inch, the ultimate end amount.
      (g) “Oxygenate” means an oxygen-containing, ashless, organic compound, such as an alcohol or ether, which may be used as a fuel or fuel supplement.
      (h) “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.
      (ii) Is registered under section 4101 of the internal revenue code for transactions in motor fuel in the bulk transfer/terminal system.
      (i) “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.
      (j) “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. Position holder includes a terminal operator who owns motor fuel in the terminal.
      (k) “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.