Sec. 101.
(1) Except as otherwise provided in this section, the operator of a refinery, terminal, or bulk plant in this state shall prepare and provide to the driver of a fuel transportation vehicle or operator of a train pulling a rail car receiving motor fuel at the refinery, terminal, or bulk plant into the vehicle's fuel storage tank an automated, machine-generated shipping paper setting out on its face all of the following information:
(a) Identification by address and terminal number of the refinery or terminal from which the motor fuel was removed or by address of the bulk plant from which the motor fuel was withdrawn.
(b) The date the motor fuel was removed.
(c) The amount of motor fuel removed, in both gross gallons and net gallons.
(d) The destination state as represented to the refinery, terminal, or bulk plant by the transporter, the shipper, or the shipper's agent.
(e) The appropriate notice described in section 112 or 113 if the notice is required by either of those sections.
(f) Any other information reasonably required by the department for the enforcement of this act.
(2) In the event of an extraordinary unforeseen circumstance, including an act of God, which temporarily interferes with the ability to issue an automated machine-generated shipping paper, a manually prepared shipping paper that contains all of the information required by subsection (1) may be substituted for the machine-generated shipping paper. Before issuing the manually prepared shipping paper, the operator of the refinery, terminal, or bulk plant shall do the following:
(a) Contact the department by telephone and obtain a service interruption authorization number.
(b) Add the service interruption authorization number to the manually prepared shipping paper before the motor fuel is removed from the terminal or withdrawn from the bulk plant.
(3) A service interruption authorization number is valid for a period not to exceed 24 hours. If the interruption has not been cured within the 24-hour period, an additional interruption authorization number may be requested. The department shall issue an additional interruption authorization number if the explanation for the interruption or delay is satisfactory to the department.
(4) If an operator of a bulk plant who delivers motor fuel into a transport truck is unable to provide the truck driver with a machine-generated shipping paper, the operator shall provide the driver with a manually-prepared shipping paper that contains the information required in subsection (1) and that complies with the requirements of subsection (2).
(5) An operator of a bulk plant who delivers motor fuel into a tank wagon is exempt from the requirements of this section.
(6) A terminal operator may load into a single fuel transportation vehicle motor fuel, a portion of which is to be delivered to a location in this state and a portion of which is to be delivered to a location outside of this state. However, the terminal operator shall document the removal of the motor fuel by issuing a separate shipping paper for each destination state.
(7) The operator of a terminal or refinery shall post a conspicuous notice in the area of the terminal or refinery where a fuel transportation vehicle driver receives the shipping paper. The notice shall describe in clear and concise terms the duties of a fuel transportation vehicle operator and driver and the duties of a retail dealer under this act. The notice shall include the telephone number that shall be called if motor fuel is diverted pursuant to this act. The department may establish the language, type, style, and format of the notice.
(8) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a felony.
History: 2000, Act 403, Eff. Apr. 1, 2001
Structure Michigan Compiled Laws
Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)
Section 207.1001 - Short Title.
Section 207.1002 - Definitions; a to E.
Section 207.1003 - Definitions; F to I.
Section 207.1004 - Definitions; K to P.
Section 207.1005 - Definitions; R to S.
Section 207.1006 - Definitions; T to W.
Section 207.1010 - Repealed. 2021, Act 124, Imd. Eff. Dec. 17, 2021.
Section 207.1012 - Imposition on Nonexempt End User; Joint and Several Liability.
Section 207.1022 - Tax on Gasoline, Diesel Fuel, and Alternative Fuel in Lieu of Other Taxes.
Section 207.1026 - Presumption as to Use or Consumption of Motor Fuel on Public Roads or Highways.
Section 207.1030 - Tax Exemption.
Section 207.1032 - Use of Motor Fuel for Nontaxable Purpose; Refund.
Section 207.1036 - Tax Refund on Motor Fuel Acquired by Licensed Exporter.
Section 207.1038 - Repealed. 2015, Act 176, Eff. Jan. 1, 2017.
Section 207.1041 - Tax Refund on Gasoline Used in Community Action Agency Vehicle.
Section 207.1042 - Tax Refund on Diesel Fuel Used for Motor Bus.
Section 207.1043 - Tax Deduction for Stored Motor Fuel Exported by Transport Truck.
Section 207.1044 - Tax Refund on Motor Fuel Consumed for Exempt Use.
Section 207.1047 - Tax Refund; Time of Filing.
Section 207.1051 - False Statement; Violation as Misdemeanor; Penalty.
Section 207.1056 - Fingerprints.
Section 207.1057 - Financial Statements.
Section 207.1058 - Surety Bond or Cash Deposit.
Section 207.1059 - New or Increased Amount of Bond or Cash Deposit.
Section 207.1061 - Release From Bond or Cash Deposit.
Section 207.1062 - Denial of License Application.
Section 207.1063 - Issuance of License.
Section 207.1064 - Transfer of License; Prohibition.
Section 207.1065 - Discontinuance, Sale, or Transfer of Business; Notice.
Section 207.1066 - Final Report and Payment Due.
Section 207.1067 - Noncompliance; Suspension or Revocation of License.
Section 207.1068 - Report or Statement Requirements.
Section 207.1069 - Forms Development.
Section 207.1070 - Supplier's License; Fee; Monthly Report; Violation as Misdemeanor.
Section 207.1071 - Tax Remittance by Supplier.
Section 207.1072 - Treatment of Removals by Licensed Supplier; Election.
Section 207.1073 - Permissive Supplier.
Section 207.1074 - Collection of Tax From Purchaser; Election.
Section 207.1076 - Sale of Motor Fuel by Bonded or Occasional Importer; License Requirements.
Section 207.1078 - Tax Liability for Motor Fuel Imported From Another Country.
Section 207.1082 - Licensure as Tank Wagon Operator-Importer.
Section 207.1083 - Terminal Operator's License.
Section 207.1084 - Tax Liability of Terminal Operator.
Section 207.1085 - Exportation of Motor Fuel; Requirements; Violation; Penalty; Exemption.
Section 207.1086 - Exporter License; Requirements; Fee; Report.
Section 207.1090, 207.1091 - Repealed. 2002, Act 668, Eff. Apr. 1, 2003.
Section 207.1092 - Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver.
Section 207.1093 - Blender's License; Fee; Filing; Report; Waiver.
Section 207.1094 - Aviation Fuel.
Section 207.1098 - Transportation of Gasoline or Diesel Fuel by Pipeline or Marine Vessel; Report.
Section 207.1099 - Cross-Border Movement of Motor Fuel; Compact.
Section 207.1101 - Manually-Prepared Shipping Paper as Substitute for Machine-Generated.
Section 207.1102 - Shipping Paper; Carrying and Producing Copy.
Section 207.1103 - Shipping Paper; Notice Requirements.
Section 207.1105 - Delivery of Fuel; Shipping Paper Provided or Placed in Receptacle; Violation.
Section 207.1106 - Retention of Shipping Paper.
Section 207.1107 - Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited.
Section 207.1110 - Misleading Statement Imprinted on Shipping Paper; Prohibition; Violation.
Section 207.1111 - Shipping Paper Tamper-Resistant Standards; Rules.
Section 207.1112 - Sale or Removal of Dyed Diesel Fuel; Notice.
Section 207.1113 - Dyed Kerosene; Notice.
Section 207.1115 - Display of Person's Name and License Number; Letters and Figures.
Section 207.1116 - Transportation of Motor Fuel Without Shipping Paper; Violation.
Section 207.1121 - Dyed Diesel Fuel or Other Exempt Fuel; Use.
Section 207.1124 - Repealed. 2006, Act 287, Imd. Eff. July 20, 2006.
Section 207.1125 - Metering Equipment; Requirements.
Section 207.1126 - Failure to Collect or Timely Remit Tax.
Section 207.1127 - False or Fraudulent Return; Amount Evaded.
Section 207.1128 - Liability of Officer, Employee, or Agent of Corporation.
Section 207.1131 - Determination of Shipping Paper Violation; Inspection.
Section 207.1134 - Refusal to Allow Inspection or Audit.
Section 207.1136 - Violation of Act; Penalty.
Section 207.1142 - Motor Fuel Tax Evasion Prevention Fund; Creation; Disposition.
Section 207.1143 - Deposit of Money in State Treasury; Credit.
Section 207.1144 - Exchange of Information.
Section 207.1145 - Administration of Taxes.
Section 207.1146 - Filing Date.
Section 207.1147 - Report on Dyed Diesel Fuel Reporting.
Section 207.1149 - Tax Credit; Ineligibility.
Section 207.1151 - Definitions.
Section 207.1152 - Tax on Alternative Fuel.
Section 207.1162 - Mackinac Bridge Tolls; Reduction.
Section 207.1163 - Mackinac Bridge Bond Indebtedness; Advances.
Section 207.1164 - East-West Interstate Route in Upper Peninsula; Matching Funds.