Michigan Laws 207.1055 – License application; investigation; occasional importer’s license or bonded importer’s license
Current as of: 2023 | Check for updates
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(1) The department shall investigate each person who applies for a license under this act. The department shall not issue a license if it determines that 1 or more of the following exist:
(a) The application was not filed in good faith.
Terms Used In Michigan Laws 207.1055
- Conviction: A judgement of guilt against a criminal defendant.
- Department: means the department of treasury or its designee. See Michigan Laws 207.1002
- 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
- Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
- 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.
- 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
- Source state: means the state, Canadian province or territory, or foreign country from which motor fuel is imported. See Michigan Laws 207.1005
- 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
(b) The applicant is not the real party in interest. As used in this subdivision and subdivisions (c) and (d), “real party in interest” means related party control as described in section 267 of the internal revenue code and related regulations.
(c) A license previously issued to the real party in interest was revoked for cause.
(d) The applicant or real party in interest, or a person controlled by the real party in interest, has had their license under this act or former act 1927 PA 150 revoked or refused for renewal in this state or another state or foreign jurisdiction.
(e) The applicant, or a corporate officer of the applicant, has a prior state or federal felony or misdemeanor conviction in this state or another state or foreign jurisdiction for motor fuel tax evasion or other tax evasion, or for shipping paper tampering, or for fuel tampering, or is currently charged or under indictment for such an offense.
(f) Other reasonable cause as determined by the department.
(2) If the person is applying for an occasional importer‘s license or a bonded importer’s license, the department shall not issue a license if the applicant is not licensed in the identified source state.