Michigan Department of Treasury
Motor
Fuel Frequently Asked Questions
A. NAME OF PERMIT OR APPROVAL:
Motor Fuel Tax
B. STATUTORY AUTHORITY:
PA 122 of
1941
C. APPLICABLE REGULATION:
Michigan
Administrative Code, Rules administered by the Department of Treasury
State Tax Commission General Rules (R 209.1 - 209.75)
D. SUMMARY OF PERMIT/APPROVAL PROCESS:
1.
Applicability (activities that require the permit)
Register for Motor Fuel Tax if you:
·
Operate a terminal or refinery for gasoline,
diesel or aviation fuel or import from a foreign country.
·
Transport fuel across a Michigan border for hire.
·
Are a position holder in a fuel terminal
·
Sell diesel fuel for use in watercraft.
·
Sell LPG for highway use.
·
Sell aviation fuel for resale.
Operate a diesel-powered vehicle for transport across Michigan's borders, having three or more
axles, or having two axles and a gross vehicle weight over 26,000 pounds.
2.
Pre-Application Requirements
· Obtain
a Federal Employer Identification Number (FEIN)
· Obtain
Special Licenses
3.
Application Submission Requirements
4.
Procedures and Time-Frame for Obtaining Permit or Approval
Complete the registration process at least six weeks, but not more than six
months, before you intend to start your business to allow your registration to
be processed.
5.
Operational Requirements
If, after reviewing your registration, Treasury determines that you need to
file Motor Fuel or Tobacco products returns, we will send you the necessary
applications.
6.
Fees
· Terminal
Operator $2,000.00
· Supplier
$ 2,000.00
· Permissive
Supplier $50.00
· Tank
Wagon Operator Importer $50.00
· Bonded
Importer $1,000.00
· Occasional
Importer $1,000.00
· Exporter
$1,000.00
· Blender
$100.00
· Transporter
$50.00
· Retail
Diesel Waterways $ 50.00
· Liquefied
Petroleum Gas $50.00
7.
Appeal Process
8.
Public Input Opportunities
Contact Information:
Contact
Us
Creation/Revision Date:
September 15, 2010
