Michigan Laws 207.1085 – Exportation of motor fuel; requirements; violation; penalty; exemption
Current as of: 2023 | Check for updates
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(1) A person shall not export motor fuel from this state unless either of the following applies:
(a) The person is licensed as an exporter or supplier under this act.
Terms Used In Michigan Laws 207.1085
- 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
- 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
- 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 person has paid the applicable destination state tax to the supplier, can demonstrate proof of export in the form of a destination state shipping paper, and can demonstrate that the destination state fuel tax has been paid.
(2) A person who negligently violates this section is subject to a $500.00 civil penalty.
(3) A person who knowingly violates or knowingly aids or abets another to violate this section is guilty of a felony.
(4) An end user who exports fuel in the fuel supply tank of a licensed motor vehicle where the fuel is used only to power the vehicle is exempt from this section.