Motor Fuel Tax

Agency: Treasury

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