Michigan Laws 207.1083 – Terminal operator’s license
Current as of: 2023 | Check for updates
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(1) A person shall not engage in business in this state as a terminal operator unless licensed as a terminal operator or supplier.
(2) The fee for a terminal operator’s license is $2,000.00.
Terms Used In Michigan Laws 207.1083
- Department: means the department of treasury or its designee. 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
- 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. 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
- Rack: means a mechanism for delivering motor fuel from a refinery, a terminal, or a marine vessel into a railroad tank car, a transport truck, a tank wagon, the fuel supply tank of a marine vessel, or other means of transfer outside of the bulk transfer/terminal system. See Michigan Laws 207.1005
- removed: means a physical transfer other than by evaporation, loss, or destruction of motor fuel from a terminal, manufacturing plant, customs custody, pipeline, marine vessel, or refinery that stores motor fuel. 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
- 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 207.1006Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Michigan Laws 207.1006
(3) A licensed terminal operator or licensed supplier operating a terminal in this state shall file with the department on forms or in a format prescribed by the department a monthly report of operations for each terminal it operates within the state. The report shall include any information the department considers reasonably necessary to determine the terminal operator’s liability under this act.
(4) In addition to the report required by subsection (3), a person operating a terminal in this state shall file with the department on forms or in a format prescribed by the department an annual report of operations for each terminal it operates within the state. The report shall be filed for each calendar year on or before February 25 of the following year and shall include the following information:
(a) The net amount of monthly temperature adjusted gains or losses of motor fuel in net gallons.
(b) The total number of net gallons of motor fuel removed from the terminal in bulk and across the terminal rack during the calendar year.
(c) The amount of tax due as calculated under section 8.
(d) The amount of tax collected during the calendar year.
(e) Any other information the department considers reasonably necessary to determine the tax liability of the terminal operator under this act.
(5) The department may waive the filing requirement in subsection (3) or (4) if the information required is available in a written or electronic format from the federal government.