A licensed exporter may claim a deduction for tax paid under this act on motor fuel that was placed into storage in this state and was subsequently exported by transport truck or tank wagon by or on behalf of a licensed exporter if both of the following requirements are met:
  (a) Proof of export is available in the form of a destination state shipping paper that was acquired by a licensed exporter.

Terms Used In Michigan Laws 207.1043

  • 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
  • Export: means to obtain motor fuel in this state for sale or other distribution outside of this state. See Michigan Laws 207.1002
  • Exporter: means a person who exports motor fuel. See Michigan Laws 207.1002
  • 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
  • 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
  • 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
  (b) The motor fuel is fuel as to which the tax imposed by this act had previously been paid or accrued.
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