(1) A person shall not deliver diesel fuel into the fuel supply tank of an end user’s boat or other marine vessel or make a bulk delivery of diesel fuel to an unlicensed end user unless licensed as a retail marine diesel dealer under this act.
  (2) The fee for a retail marine diesel dealer license is $50.00.

Terms Used In Michigan Laws 207.1092

  • Department: means the department of treasury or its designee. See Michigan Laws 207.1002
  • Diesel fuel: means any liquid other than gasoline that is capable of use as a fuel or a component of a fuel in a motor vehicle that is propelled by a diesel-powered engine or in a diesel-powered train. See Michigan Laws 207.1002
  • Dyed diesel fuel: means diesel fuel that is dyed in accordance with internal revenue service rules or pursuant to any other internal revenue service requirements, including any invisible marker requirements. See Michigan Laws 207.1002
  • month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
  • 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
  • Retail marine diesel dealer: means a person who sells or distributes diesel fuel to an end user in this state for use in boats or other marine vessels. See Michigan Laws 207.1005
  • Tax: means a tax, interest, or penalty levied under this act. See Michigan Laws 207.1006
  (3) A retail marine diesel dealer shall file with the department on forms or in a format prescribed by the department a quarterly report containing the information the department requires as reasonably necessary for the department to determine the amount of diesel fuel tax due. A licensed retail marine diesel dealer shall report the amount of dyed diesel fuel sold for a taxable purpose.
  (4) The report shall be filed and the tax paid to the department on or before the twentieth day of the month following the close of the reporting period.
  (5) The department may waive the requirement for filing a report under this section.
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