reglab/housing_qa huggingface dataset:
MI Comp L § 207.1089 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1089 - Transporter's License; Fee; Report; Failure to Submit Report; Penalty; Waiver; Importation of Undyed Motor Fuel.

207.1089 Transporter's license; fee; report; failure to submit report; penalty; waiver; importation of undyed motor fuel. Sec. 89.  (1) A person who transports motor fuel into this state or out of this state for another person shall obtain a transporter's license. A person licensed as a supplier, an exporter, or an importer under section 76 or 82 who transports motor fuel into this state or out of this state for their own account only is not required to obtain a transporter's license.  (2) The fee for a transporter's license is $50.00.  (3) A person licensed as a transporter in this state shall file a quarterly report with the department by the twentieth day following the end of the quarter on forms or in a format prescribed by the department concerning the amount of motor fuel transported across the borders of this state.  (4) If a transporter fails to submit the report required by this section, the department may require the transporter to pay a civil penalty of $1,000.00 for each violation.  (5) If substantially similar information is readily available to this state from the federal government including a federal terminal report, or if the department determines that the report is not needed to properly administer this act, the department may waive the requirement that a transporter file the report described in subsection (3).  (6) A transporter is subject to a civil penalty of $10,000.00 for each incidence where the transporter knowingly imports undyed motor fuel in a transport truck without possessing 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 § 207.1090, 207.1091 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1090, 207.1091 - Repealed. 2002, Act 668, Eff. Apr. 1, 2003.

207.1090, 207.1091 Repealed. 2002, Act 668, Eff. Apr. 1, 2003. Compiler's Notes: The repealed sections pertained to industrial process reseller license and fuel vendor license.
MI Comp L § 207.1092 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1092 - Retail Marine Diesel Dealer License; Fee; Filing; Report; Payment Date; Waiver.

207.1092 Retail marine diesel dealer license; fee; filing; report; payment date; waiver. Sec. 92.  (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.  (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. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2002, Act 668, Eff. Apr. 1, 2003
MI Comp L § 207.1093 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1093 - Blender's License; Fee; Filing; Report; Waiver.

207.1093 Blender's license; fee; filing; report; waiver. Sec. 93.  (1) In order to operate as a blender in this state, a person shall obtain a blender's license.  (2) The fee for a blender's license is $100.00.  (3) A blender shall file with the department on forms or in a format prescribed by the department a monthly report containing the information the department requires as reasonably necessary for the department to determine the amount of tax due.  (4) The department may waive the licensing or reporting requirements described in this section if it determines that either or both are not needed to administer this act. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1094 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1094 - Aviation Fuel.

207.1094 Aviation fuel.Sec. 94.  (1) A person shall not purchase for resale motor fuel identified on a shipping paper or invoice as aviation fuel unless the person is registered with the department on a form or in a format prescribed by the department.  (2) Motor fuel upon which the tax imposed under section 203 of the aeronautics code of the state of Michigan, 1945 PA 327, MCL 259.203, has been paid shall be identified on the shipping paper or invoice as aviation fuel and shall be sold only for aviation purposes. A seller shall obtain from the purchaser a statement that the fuel will only be sold or used as aviation fuel.  (3) A person shall not sell, use, or label motor fuel that is exempt from tax under section 30(1)(f) or that has been identified on a shipping paper or invoice as aviation fuel for use other than as aviation fuel, except that a person may sell or use motor fuel identified on a shipping paper or invoice as "aviation fuel exempt for LRF" under this act for the sole purpose of producing leaded racing fuel as that term is defined in section 4.  (4) A person shall not sell, use, or label for aviation purposes motor fuel identified on a shipping paper or invoice as diesel fuel.  (5) A person who knowingly violates this section is guilty of a felony. History: 2000, Act 403, Eff. Apr. 1, 2001 ;-- Am. 2008, Act 26, Eff. May 12, 2008
MI Comp L § 207.1098 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1098 - Transportation of Gasoline or Diesel Fuel by Pipeline or Marine Vessel; Report.

207.1098 Transportation of gasoline or diesel fuel by pipeline or marine vessel; report. Sec. 98.  A carrier shall file with the department on forms or in a format prescribed by the department a monthly report of all motor fuel delivered by the person during the month and any other information that the department requires as reasonably necessary for the department to determine the liability of a carrier or any other person transporting gasoline or diesel fuel in a pipeline or by marine vessel under this act. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1099 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1099 - Cross-Border Movement of Motor Fuel; Compact.

207.1099 Cross-border movement of motor fuel; compact. Sec. 99.  If the second state or country involved in a cross-border movement of motor fuel has entered into a compact with this state, the person diverting the fuel shall pay the tax or seek a refund only upon the difference in the amount of tax due in the 2 jurisdictions. The person shall provide notice of the payment made or refund sought to both jurisdictions upon proof of payment to the destination state. The department shall periodically determine procedures for making the adjustment described in this subsection and shall keep and make available a list of those states, provinces, or countries which are members of the compact. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1102 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1102 - Shipping Paper; Carrying and Producing Copy.

207.1102 Shipping paper; carrying and producing copy. Sec. 102.  (1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall obtain a shipping paper pursuant to section 101 and shall also do all of the following:  (a) Carry the shipping paper on board the fuel transportation vehicle or rail car.  (b) Upon the request of a person conducting an inspection under section 131(1), produce a copy of the shipping paper when transporting, holding, or delivering the motor fuel described in the shipping paper.  (c) Deliver the motor fuel described in the shipping paper to the location shown on the face of the shipping paper unless the driver or operator does all of the following:  (i) Notifies the department that the motor fuel is being delivered to a different destination state before the date the fuel is exported from the state in which the shipment originated.  (ii) Requests and receives from the department a verification number authorizing the diversion.  (iii) Writes on the shipping paper the change in destination state and the verification number for the diversion.  (d) Provide a copy of the shipping paper to the person that the motor fuel is delivered to.  (e) Comply with any other conditions that the department may reasonably require for the enforcement of this act.  (2) The owner or operator of a fuel transportation vehicle or train pulling a rail car shall require the vehicle driver or train operator to comply with the shipping paper requirements in this act.  (3) A person who knowingly violates this section is guilty of a felony. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1103 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1103 - Shipping Paper; Notice Requirements.

207.1103 Shipping paper; notice requirements. Sec. 103.  (1) Except as otherwise provided in subsections (2) and (3), a shipping paper issued under section 101 shall bear 1 of the following notices:  (a) Concerning dyed diesel fuel, the statement: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" for the shipment or the appropriate portion of the shipment.  (b) Concerning undyed motor fuel that is removed tax-free from the supplier at the rack under section 30, the statement: "NOT FOR HIGHWAY USE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE".  (c) Concerning aviation, jet fuel, or other fuel used in aircraft, the statement: "NOT FOR HIGHWAY USE, PENALTY FOR HIGHWAY USE".  (d) Concerning any other motor fuel, a statement that "[supplier name] responsible for [state name] motor fuel tax" or any other annotation acceptable to the department that provides notice that the tax imposed by this act or by the destination state on the entire shipment or the appropriate portion of the shipment has been paid or accrued to the supplier.  (2) Except as otherwise provided in subsection (3), a licensed bonded importer or occasional importer or a transporter acting for the licensed importer is exempt from the notice requirement in subsection (1)(b) if the requirements of section 76 are met.  (3) The department may develop an advance notification procedure to address documentation for imported motor fuel concerning which the importer is unable to obtain a shipping paper that complies with this section.  (4) A person who violates this section is guilty of a misdemeanor for the first offense and guilty of a felony for a second or subsequent violation of this section. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1104 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1104 - Acquisition of Undyed Motor Fuel or Taxes Unpaid; Conditions; Compliance; Violation.

207.1104 Acquisition of undyed motor fuel or taxes unpaid; conditions; compliance; violation. Sec. 104.  (1) If a licensed bonded importer or occasional importer acquires from a terminal located outside the United States motor fuel destined for this state which has not been dyed in accordance with this act, and which has not had the tax paid or accrued to the supplier at the time of removal from the terminal, an importer or transporter operating on the importer's behalf shall comply with all of the following conditions before entering or transporting the motor fuel by rail car or by transport truck on the public roads or highways of this state:  (a) The importer or transporter shall obtain an import verification number from the department before entering this state, but not sooner than 24 hours before entering this state.  (b) The importer or transporter shall carry on board the transport truck or train pulling the rail car a shipping paper containing all of the following:  (i) The import verification number set out prominently and indelibly on the face of each copy of the shipping paper.  (ii) The terminal origin and the importer's name and address set out prominently on the face of each copy of the shipping paper.  (iii) All of the information otherwise required by this act to be included on the shipping paper.  (c) All tax imposed by this act concerning previously requested import verification number activity on the account of the importer or the transporter has been timely remitted.  (2) A person, including the driver of the fuel transportation vehicle or the operator of the train transporting the motor fuel, 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
MI Comp L § 207.1105 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1105 - Delivery of Fuel; Shipping Paper Provided or Placed in Receptacle; Violation.

207.1105 Delivery of fuel; shipping paper provided or placed in receptacle; violation. Sec. 105.  (1) The driver of a fuel transportation vehicle or operator of a train pulling a rail car shall provide a copy of the shipping paper to the person to whom the fuel is delivered, or place the shipping paper in a secure receptacle at the facility where the fuel is delivered.  (2) 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 § 207.1106 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1106 - Retention of Shipping Paper.

207.1106 Retention of shipping paper. Sec. 106.  (1) A retailer, bulk plant operator, bulk end user, or bulk storage facility shall receive, examine, and retain for a period of 30 days at the delivery location the terminal-issued shipping paper received from the transporter for each shipment of motor fuel that is delivered to that location.  (2) The retailer, bulk plant operator, bulk end user, or bulk storage facility shall retain the shipping paper for not less than 4 years either at the delivery location or at another location.  (3) 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 § 207.1107 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1107 - Delivery of Motor Fuel Without Shipping Paper; Acceptance Prohibited.

207.1107 Delivery of motor fuel without shipping paper; acceptance prohibited. Sec. 107.  (1) A retailer, bulk plant operator, bulk end user, or the operator of any other bulk storage facility shall not knowingly accept delivery of motor fuel into a bulk storage facility in this state if the delivery is not accompanied by a shipping paper issued by the terminal operator or bulk plant operator that clearly indicates that Michigan is the destination state of the motor fuel or provides a diversion verification number pursuant to section 108, and any other information required under sections 101 to 104.  (2) 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 § 207.1108 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1108 - Violation of Shipping Paper Requirements as Honest Error; Relief; Coordination for Operation of Common Telephone Diversion Verification Number Assignment System.

207.1108 Violation of shipping paper requirements as honest error; relief; coordination for operation of common telephone diversion verification number assignment system. Sec. 108.  (1) The department shall provide for relief where a shipment of motor fuel is legitimately diverted from the represented destination state after the shipping paper has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping paper.  (2) The relief is subject to all of the following requirements:  (a) That the shipper, the transporter, or an agent of either provides notification before the diversion or correction to the department if an intended diversion or correction is to occur.  (b) That a verification number be assigned and manually added to the face of the shipping paper.  (c) That the relief provisions are consistent with the refund provisions of this act.  (3) If a person alleged to be in violation of sections 101 to 107 establishes to the department's satisfaction that the violation was the result of honest error made in the context of a good-faith and reasonable effort to properly account for and report motor fuel shipments and tax, the person shall not be subject to the civil penalties set forth in this act for violating those provisions.  (4) The department may coordinate with other states, Canadian provinces, and the federation of tax administrators for the operation of a common telephonic diversion verification number assignment system. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1109 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1109 - Reliance by Person Issuing Shipping Paper on Certain Representations; Tax Liability.

207.1109 Reliance by person issuing shipping paper on certain representations; tax liability. Sec. 109.  (1) A person who issues a shipping paper, including but not limited to a supplier, a terminal operator, or a bulk plant operator may rely on the following representations of a transporter, shipper, or the shipper's agent:  (a) A statement identifying the transporter's or shipper's intended destination state for the motor fuel.  (b) A statement that the motor fuel shall be used for a tax-exempt purpose.  (2) An importer, transporter, shipper, and the shipper's agent, and any purchaser, not the supplier or terminal operator, are jointly and severally liable for any tax otherwise due to the state as a result of a diversion of the motor fuel from the represented destination state.  (3) A terminal operator may rely on the representation of a licensed supplier concerning the supplier's obligation to collect tax. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1110 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1110 - Misleading Statement Imprinted on Shipping Paper; Prohibition; Violation.

207.1110 Misleading statement imprinted on shipping paper; prohibition; violation. Sec. 110.  (1) A terminal operator shall not imprint, and a supplier shall not knowingly permit a terminal operator to imprint on the supplier's behalf, a false or misleading statement on a shipping paper.  (2) A terminal operator who negligently imprints a statement that violates subsection (1) is subject to a civil penalty of $50.00 for each violation.  (3) In addition to any other tax, fines, penalties, or sanctions that may be imposed, a terminal operator or supplier who knowingly violates subsection (1) is guilty of a felony. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1111 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1111 - Shipping Paper Tamper-Resistant Standards; Rules.

207.1111 Shipping paper tamper-resistant standards; rules. Sec. 111.  (1) A terminal operator or a supplier shall cause a shipping paper to meet the tamper-resistant standards prescribed by department rule, including the inclusion of messages that identify whether a shipping paper has been photocopied, numbering systems, or nonreproducible coding.  (2) Rules promulgated by the department establishing tamper-resistant standards for shipping paper shall not take effect until 12 months after the date the rules are promulgated. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1112 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1112 - Sale or Removal of Dyed Diesel Fuel; Notice.

207.1112 Sale or removal of dyed diesel fuel; notice. Sec. 112.  (1) A notice stating: "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided as follows:  (a) By the terminal operator to any person who receives dyed diesel fuel at a terminal rack of that terminal operator.  (b) By any seller of dyed diesel fuel to its buyer if the dyed diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).  (c) By a seller on any retail pump where it sells dyed diesel fuel.  (2) The notice required by subsection (1) shall be provided on or before the date of removal or sale and shall appear on shipping papers and bills of lading accompanying the sale or removal of the dyed diesel fuel. History: 2000, Act 403, Eff. Apr. 1, 2001
MI Comp L § 207.1113 (2021)
2021 Michigan Compiled Laws|Chapter 207 - Taxation|Act 403 of 2000 - Motor Fuel Tax Act (207.1001 - 207.1170)|Section 207.1113 - Dyed Kerosene; Notice.

207.1113 Dyed kerosene; notice. Sec. 113.  (1) A notice stating: "DYED KEROSENE, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" shall be provided as follows:  (a) By the terminal operator to any person who receives dyed kerosene at a terminal rack of that terminal operator.  (b) By any seller of dyed kerosene to its buyer if the dyed kerosene is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c).  (c) By a seller on any retail pump where it sells dyed kerosene.  (2) The notice required by subsection (1) shall be provided on or before the date of removal or sale and shall appear on shipping papers and bills of lading accompanying the sale or removal of the dyed kerosene. History: 2000, Act 403, Eff. Apr. 1, 2001