reglab/housing_qa huggingface dataset:
MI Comp L § 207.1075 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1075 - Purchaser's Election; Evidence of Financial Responsibility or Bonding Requirements; Revocation of Election; Alternative; Appeal.

207.1075 Purchaser's election; evidence of financial responsibility or bonding requirements; revocation of election; alternative; appeal. Sec. 75.  (1) A purchaser who desires to make an election under section 74 shall provide to the department evidence that the purchaser meets the financial responsibility or bonding requirements imposed by subsection (2) and this act.  (2) The department may require a purchaser who pays to a supplier the tax imposed by this act to file with the department a surety bond payable to the state, upon which the purchaser is the obligor, or a cash deposit, in an amount the department believes is reasonable but not to exceed 3 times the amount due to a supplier each month. If a purchaser makes an election with more than 1 supplier, the bond amount shall be based on the tax due to all suppliers with whom the elections were made. The department may require, but is not limited to requiring, that the bond be reasonably sufficient to indemnify the department against uncollectible tax credits claimed by the supplier under section 16.  (3) The department may, after a properly noticed hearing before the department administrator responsible for implementing and enforcing this act or his or her designee, and after a showing of good cause, revoke a purchaser's election under section 74. For purposes of this section, good cause includes, but is not limited to, a showing that the purchaser failed to make a timely tax payment to a supplier as required by section 74.  (4) As an alternative to termination of the purchaser's election, the department may require further assurance of the purchaser's financial responsibility, or may increase the bond requirement for that purchaser, or may take any other action that the department may reasonably require to ensure remittance of the tax.  (5) A purchaser may appeal the department's decision under this section pursuant to section 22 of 1941 PA 122, MCL 205.22. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1077 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1077 - Licensed Occasional or Bonded Importer; Reporting Requirements; Waiver; Violation as Misdemeanor.

207.1077 Licensed occasional or bonded importer; reporting requirements; waiver; violation as misdemeanor. Sec. 77.  (1) Except as otherwise provided in subsection (2), a licensed occasional importer shall file with the department on forms or in a format prescribed by the department a report containing the following information:  (a) The number of gallons of motor fuel where the tax imposed by this act has been prepaid to a supplier upon removal from a terminal outside the United States.  (b) The number of gallons of motor fuel subject to the 3-day payment rule in section 80 sorted by foreign jurisdiction outside the United States, by supplier, and by terminal or bulk plant location.  (c) Any other information concerning the source state, volume, or method of transportation of motor fuel as the department may require.  (d) Any other information the department considers reasonably necessary.  (2) The department may waive any or all of the reporting requirements in subsection (1) if it determines that jurisdictions outside the United States have adopted and implemented reciprocal terminal reporting requirements adequate to assure the department that it receives complete information concerning motor fuel removed by or on behalf of a supplier from a terminal in a jurisdiction outside the United States which is destined for this state.  (3) Except as otherwise provided in subsection (4), a licensed bonded importer shall file with the department on forms or in a format prescribed by the department a report of its operations within this state. The report shall include all of the following information:  (a) The number of gallons of motor fuel where the tax imposed by this act has been prepaid to a supplier upon removal from a terminal outside the United States.  (b) The number of gallons of motor fuel subject to tax remittance by the bonded importer under section 78 sorted by source state by supplier and by terminal or bulk plant.  (c) Any other information concerning the source state, volume, or method of transportation of motor fuel as the department may require.  (4) The department may waive any or all of the reporting requirements in subsection (3) if it determines that a jurisdiction outside this state has adopted and implemented reciprocal terminal reporting requirements adequate to assure the department that it receives complete information concerning motor fuel removed by and on behalf of a supplier from a terminal outside this state which is destined for this state.  (5) A person who knowingly violates or knowingly aids and abets another to violate this section is guilty of a misdemeanor. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1078 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1078 - Tax Liability for Motor Fuel Imported From Another Country.

207.1078 Tax liability for motor fuel imported from another country. Sec. 78.  (1) Except as otherwise provided in this act, the tax imposed by section 8 on motor fuel imported from another country shall be paid by the licensed bonded importer who imported the motor fuel other than dyed diesel fuel on or before the twentieth day of the month following the month in which the motor fuel was imported. An importer shall report the total number of gallons of motor fuel imported but shall take a deduction from total gallons for dyed diesel fuel before calculating the tax.  (2) If a licensed supplier or licensed permissive supplier precollects tax under section 72(5), that supplier is jointly and severally liable with the licensed bonded importer for the tax and shall remit the tax to the department on behalf of the importer under the same terms as a supplier payment under section 71. In this case, an import verification number is not required.  (3) A bonded importer who sells motor fuel shall collect from the purchaser the tax imposed on that fuel by section 8.  (4) A bonded importer required to remit tax under this act may remit the tax by an electronic funds transfer acceptable to the department. The electronic funds transfer shall be made on or before the date the tax is due. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1079 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1079 - Diversions Into State of Imported Motor Fuel; Tax Reporting and Payment; Agreement Permitting Supplier to Assume Importer's Liability.

207.1079 Diversions into state of imported motor fuel; tax reporting and payment; agreement permitting supplier to assume importer's liability. Sec. 79.  (1) Unless otherwise provided in section 81, a licensed importer shall report and pay tax on diversions into this state of imported motor fuel under section 78 or 80 in accordance with the requirements of this act applicable to any importer.  (2) For purposes of this section, a licensed importer who has purchased motor fuel from a licensed supplier may enter into an agreement with the supplier to permit the supplier to assume the importer's liability and adjust the importer's taxes payable to the supplier. The supplier shall submit documentation reasonably required by the department with the report filed under section 70. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1080 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1080 - Time Period for Tax Payment on Motor Fuel Imported From Another Country; Precollected Tax; Importation of Undyed Motor Fuel; Penalty.

207.1080 Time period for tax payment on motor fuel imported from another country; precollected tax; importation of undyed motor fuel; penalty. Sec. 80.  (1) Except as otherwise provided in this act, the tax imposed by section 8 on motor fuel imported from another country shall be paid by the licensed occasional importer who imported motor fuel other than dyed diesel fuel within 3 business days after the earlier of the following:  (a) The date that the motor fuel other than dyed diesel fuel was delivered into the state.  (b) The date that a valid import verification number required under sections 76 and 104 was assigned by the department.  (2) If the licensed supplier or licensed permissive supplier precollects tax under section 72, that supplier is jointly and severally liable with the importer for the tax and shall remit the tax to the department on behalf of the importer under the same terms as a supplier payment under section 71. In such case, an import verification number is not required.  (3) An importer is subject to a civil penalty of $10,000.00 for each incidence where the importer knowingly imports undyed motor fuel without possessing both of the following:  (a) Either an importer's license or a supplier's license.  (b) Either an import verification number or a shipping paper showing on its face that this state's motor fuel tax is not due or that the tax imposed by this act has been precollected by a licensed supplier. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1081 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1081 - Diversion of Fuel From Out-of-State to In-State by Unlicensed Importer; Importer Required to Pay Tax; Terms and Conditions; Agreement Permitting Supplier to Assume Importer's Liability.

207.1081 Diversion of fuel from out-of-state to in-state by unlicensed importer; importer required to pay tax; terms and conditions; agreement permitting supplier to assume importer's liability. Sec. 81.  (1) If an importer who is not licensed under section 76 or 82 diverts motor fuel from a destination outside this state to a destination inside this state after having removed the fuel from a terminal or a bulk plant outside this state, the importer shall notify and pay to the department the tax imposed by section 8.  (2) An importer required to pay tax under this section shall provide notice and pay the tax upon the same terms and conditions as if the importer were an occasional importer licensed under section 80 without deduction for the allowances provided by section 14.  (3) For purposes of this section, an unlicensed importer who has purchased motor fuel from a licensed supplier may enter into an agreement with the supplier to permit the supplier to assume the importer's liability and adjust the importer's taxes that are payable to the supplier. The supplier shall provide a copy of the agreement to the department at the time the supplier files its monthly report under this act. The agreement shall include at a minimum the following information:  (a) The names of the parties to the agreement.  (b) The date the agreement was entered into.  (c) The type of motor fuel involved.  (d) The number of gallons of motor fuel involved. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1082 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1082 - Licensure as Tank Wagon Operator-Importer.

207.1082 Licensure as tank wagon operator-importer. Sec. 82.  (1) A person shall not import into this state motor fuel acquired from a bulk plant in another state by a tank wagon unless licensed as a tank wagon operator-importer under this act.  (2) Licensure as a tank wagon operator-importer under this act is not authorization to acquire nonexempt motor fuel free of the tax imposed by this act at a terminal either within this state or outside of this state for direct delivery to a location within this state.  (3) A person who is licensed as an importer under section 76 may operate as a tank wagon operator-importer without the license required by this section if the person also operates 1 or more bulk plants outside of this state.  (4) The fee for a tank wagon operator-importer license is $50.00.  (5) A tank wagon operator-importer shall file with the department a quarterly report of operations within this state and any other information concerning the source state and the method of transportation of motor fuel as the department may require on forms or in a format prescribed by the department. A person who knowingly violates or knowingly aids and abets another to violate this subsection is guilty of a misdemeanor.  (6) A tank wagon operator-importer shall report the total number of gallons of motor fuel imported but shall take a deduction against motor fuel shown on its quarterly report for the number of gallons of dyed diesel fuel that were removed from a terminal or refinery destined for delivery to a point in this state as shown on the shipping paper.  (7) A tank wagon operator-importer who is liable for the tax imposed by this act on nonexempt motor fuel imported by a tank wagon on which tax has not previously been paid to a supplier, shall remit the tax for a particular quarter's import activities with its quarterly report of activities on or before the twentieth day of the month following the close of the reporting period.  (8) A licensed tank wagon operator-importer may retain the collection administration allowance provided for in section 14. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1083 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1083 - Terminal Operator's License.

207.1083 Terminal operator's license. Sec. 83.  (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.  (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. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1084 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1084 - Tax Liability of Terminal Operator.

207.1084 Tax liability of terminal operator. Sec. 84.  (1) The terminal operator of a terminal in this state is jointly and severally liable with the supplier for the tax imposed under section 8 and shall remit payment to this state within 30 days after discovering either of the following conditions:  (a) The owner of the motor fuel is a person other than the terminal operator and is not a licensed supplier.  (b) In connection with the removal of diesel fuel that is not dyed diesel fuel, the terminal operator provides any person with a bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed diesel fuel.  (2) A terminal operator shall be relieved of liability under subsection (1)(a) if it establishes all of the following:  (a) The terminal operator has a valid terminal operator's license.  (b) The terminal operator has a copy of the Michigan supplier license from the supplier as required by this act.  (c) The terminal operator has no reason to believe that any information on the Michigan supplier license is false.  (3) A terminal operator is liable for the tax imposed by this act which is not allocable to any licensed supplier, including, but not limited to, motor fuel that is lost or unaccounted for. However, the terminal operator is not liable for the tax if it can establish by substantial evidence that the motor fuel lost was dyed diesel fuel that was dyed before receipt by the terminal operator.  (4) A collection allowance or a deduction shall not be allowed with respect to payment of the tax under this section.  (5) If the number of gallons of motor fuel lost or unaccounted for exceeds 5% of the total gallons removed from that terminal across the rack, the terminal operator shall, in addition to paying the tax that is due, pay a penalty of 100% of the tax otherwise due with the annual report under section 83.  (6) The terminal operator shall remit the tax and any penalties or interest that is due with the annual report required under section 83.  (7) A terminal operator who fails to meet the shipping paper requirements set forth in this act is subject to a civil penalty of $1,000.00 for the first occurrence. For each subsequent violation, the terminal operator is subject to a civil penalty of $5,000.00. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1085 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1085 - Exportation of Motor Fuel; Requirements; Violation; Penalty; Exemption.

207.1085 Exportation of motor fuel; requirements; violation; penalty; exemption. Sec. 85.  (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.  (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. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1086 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1086 - Exporter License; Requirements; Fee; Report.

207.1086 Exporter license; requirements; fee; report. Sec. 86.  (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.  (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. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1087 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1087 - Exporter Required to Pay Tax; Fuel Diversion Number; Terms and Conditions of Payment and Notice; Agreement Permitting Supplier to Assume Exporter's Liability; Tax Refund and Credit.

207.1087 Exporter required to pay tax; fuel diversion number; terms and conditions of payment and notice; agreement permitting supplier to assume exporter's liability; tax refund and credit. Sec. 87.  (1) If an exporter diverts motor fuel removed from a terminal in this state from an intended destination outside this state as shown on the terminal-issued shipping papers to a destination within this state, the exporter shall obtain a fuel diversion number and pay to the department the tax imposed on that motor fuel by section 8.  (2) An exporter required to pay tax under this section shall provide notice and pay the tax upon the same terms and conditions as if the exporter were an occasional importer licensed under section 76 without deduction for the allowances provided by section 14.  (3) For purposes of this section, an exporter who has purchased motor fuel from a licensed supplier may enter into an agreement with the supplier to permit the supplier to assume the exporter's liability and adjust the exporter's taxes that are payable to the supplier. The supplier shall provide a copy of the agreement to the department at the time the supplier files its monthly report. The agreement shall include at a minimum the following information:  (a) The names of the parties to the agreement.  (b) The date the agreement was entered into.  (c) The type of motor fuel involved.  (d) The number of gallons of motor fuel involved.  (4) If an exporter withdraws and exports from a bulk plant in this state motor fuel as to which the tax imposed by this act has previously been paid or accrued, the exporter may apply for and the state shall issue a refund of the tax upon a showing of proof of export and payment of the tax satisfactory to the department.  (5) If a diversion from a destination in this state to another state does not violate state or federal law, the diversion relief provisions set forth in section 108 shall apply and an unlicensed exporter diverting the product may apply for a refund from the department as provided in this act. The allowance provided for in section 14 shall be deducted from the refund allowed under this subsection.  (6) A licensee required to file a report under this act may take a credit for diversions directed by that licensee for its own account. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1088 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1088 - Failure or Late Filing of Report or Tax Remittance; Payment Requirements; Penalties and Interest.

207.1088 Failure or late filing of report or tax remittance; payment requirements; penalties and interest. Sec. 88.  A person who fails to file a report or remit tax due under this act, or who files a report or remits tax due after the due dates set forth in this act, shall remit to the department all of the tax for the reporting period and any additional penalties and interest. History: 2000, Act 403, Eff. Apr. 1, 2001