2011 Michigan Compiled Laws
Chapter 207 — TAXATION
Act 403 of 2000 — MOTOR FUEL TAX ACT (207.1001 - 207.1170)
Section 207.1006 — Definitions; T to W.

MOTOR FUEL TAX ACT (EXCERPT)
Act 403 of 2000

207.1006 Definitions; T to W.

Sec. 6.

As used in this act:

(a) Tank wagon means a straight truck having 1 or more compartments other than the fuel supply tank designed or used to carry motor fuel.

(b) Tank wagon operator-importer means a person who operates a tank wagon and imports motor fuel into this state from another state.

(c) Tax means a tax, interest, or penalty levied under this act.

(d) Terminal means a motor fuel storage and distribution facility that meets all of the following requirements:

(i) Is registered as a qualified terminal by the internal revenue service.

(ii) Is supplied by pipeline or marine vessel.

(iii) Has a rack from which motor fuel may be removed.

(e) Terminal operator means a person who owns, operates, or otherwise controls a terminal.

(f) Transmix means the mixed product that results from the buffer or interface of 2 different products in a pipeline shipment, or a mixture of 2 different products within a refinery or terminal that results in an off-grade mixture.

(g) Transport truck means a semitrailer combination rig designed or used for the purpose of transporting motor fuel over the public roads or highways.

(h) Transporter means an operator of a railroad or rail car, tank wagon, transport truck, or other fuel transportation vehicle engaged in the business of transporting motor fuel below the terminal rack.

(i) Two-party exchange means a transaction in which motor fuel is transferred from 1 licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier where all of the following occur:

(i) The transaction includes a transfer from the person who holds the original inventory position for motor fuel in the terminal as reflected in the records of the terminal operator.

(ii) The exchange transaction is completed before removal across the rack from the terminal by the receiving licensed supplier or licensed permissive supplier.

(iii) The terminal operator in its books and records treats the receiving exchange party as the supplier that removes the product across a terminal rack for purposes of reporting the transaction to the department.

(j) Ultimate vendor means the person who sells motor fuel to the end user of the fuel.

(k) Wholesaler means a person who acquires motor fuel from a supplier or from another wholesaler for subsequent sale and distribution at wholesale by a fuel transportation vehicle, rail car, or other motor vehicle.

History: 2000, Act 403, Eff. Apr. 1, 2001