(1) A person may seek a refund for tax paid under this act on motor fuel that the person exported out of a bulk plant in this state in a tank wagon if proof of reporting of import to the destination state and proof of payment of the tax imposed by this act have been provided. The refund is subject to conditions established by the department.
  (2) A person who is registered with the federal government under section 4101 of the internal revenue code as an ultimate vendor may apply for a refund or claim a deduction for tax paid under this act on K-1 kerosene that is sold tax-free by that person through a blocked pump if he or she meets the requirements described in section 6427 of the internal revenue code and any regulations concerning a blocked pump. The department may revoke a person’s license under this act if the person allows anyone to fuel a motor vehicle from a blocked pump or allows anyone to purchase K-1 kerosene from a blocked pump for a taxable purpose. As used in this subsection, “blocked pump” means that term as defined in 65 F.R. 48.6427-10, p. 17162 (March 31, 2000).

Terms Used In Michigan Laws 207.1037

  • 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plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be withdrawn by a tank wagon, a transport truck, or a marine vessel.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
  • Destination state: means a state, Canadian province or territory, or foreign country to which motor fuel is directed for export. 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
  • 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
  • Kerosene: means all grades of kerosene, including, but not limited to, the 2 grades of kerosene, No. 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
  • 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
  • Tank wagon: means a straight truck having 1 or more compartments other than the fuel supply tank designed or used to carry motor fuel. See Michigan Laws 207.1006
  • Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
  • Ultimate vendor: means the person who sells motor fuel to the end user of the fuel. See Michigan Laws 207.1006
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