Michigan Laws 207.1024 – Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor
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(1) Except as otherwise provided in subsection (2), a person shall not sell, deliver, possess, or store in this state, or import for sale, use, delivery, possession, or storage in this state, motor fuel as to which the tax imposed by section 8 has not been previously paid to or accrued by either of the following:
(a) A licensed supplier at the time of removal from a terminal.
Terms Used In Michigan Laws 207.1024
- Bulk transfer: means a transfer of motor fuel from 1 location to another by pipeline tender or marine delivery within the bulk transfer/terminal system, including, but not limited to, all of the following transfers:
(i) A marine vessel movement of motor fuel from a refinery or terminal to a terminal. See Michigan Laws 207.1002Destination state: means a state, Canadian province or territory, or foreign country to which motor fuel is directed for export. 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
(b) A licensed importer, if all of the conditions in section 76 and 104 concerning the lawful importation of motor fuel by the importer have been met.
(2) The prohibition in subsection (1) does not apply to any of the following:
(a) A supplier with respect to motor fuel held within the bulk transfer/terminal system in this state which was refined in this state or imported into this state in a bulk transfer.
(b) Motor fuel that is exempt under section 30.
(c) Motor fuel in the process of being exported by a licensed exporter in accordance with the shipping paper requirement in section 101 as to which the destination state tax has been paid or accrued to the supplier and a statement meeting the requirements of section 103(1)(d) is shown on the shipping paper.
(d) Motor fuel in the possession of an end user as to which a refund has been issued.
(e) A licensed importer who has met the conditions of section 76 and 104.
(3) A person who violates this section is guilty of a misdemeanor.