Michigan Laws 207.1086 – Exporter license; requirements; fee; report
Current as of: 2023 | Check for updates
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(1) A person who desires to export motor fuel shall obtain an exporter‘s license.
(2) The fee for an exporter’s license is $1,000.00.
Terms Used In Michigan Laws 207.1086
- Department: means the department of treasury or its designee. 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 writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
- 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
- Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
(3) A person licensed as an exporter shall file a quarterly report with the department on forms or in a format prescribed by the department. The report shall contain information reasonably necessary to determine the exporter’s tax liability under this act.
(4) The department may waive in writing the reporting requirement of this section if it determines that the report is not needed to administer this act.