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Motor Fuel Tax
Michigan Department of Treasury
Motor Fuel Frequently Asked Questions
A. NAME OF PERMIT OR APPROVAL:
Motor Fuel Tax
B. STATUTORY AUTHORITY:
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
· 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
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.
· 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
September 15, 2010