Form 3712 - Motor Fuel Tax License Application Page 7
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8Instructions for Completing Form 3712, Motor Fuel Tax License Application
papers as required, and that the position holder will
Please provide requested identifying information and
provide all the required information necessary to issue
ownership information in parts one and two.
correct shipping papers.
Please note that the signatures on item 18 must be that
5. Facilities must be identified, including name,
of the owner, two partners, or two corporate officers
address, and Terminal Control Number.
responsible for filing returns and making tax payments.
6. Agreements must be signed.
The fee in item 19 will be determined once the
application is completed.
PART 7: SUPPLIER/PERMISSIVE SUPPLIER
Definition: Rack means a mechanism for delivering
INFORMATION
motor fuel into a railroad tank car, a transport truck, a
To become licensed as a Supplier, a company must
tank wagon, the fuel supply tank of a marine vessel, or
meet the following requirements:
other means of transfer outside of the storage system.
· Is subject to the general taxing jurisdiction of this
PART 4: CARRIER INFORMATION
state.
A Carrier operates a pipeline or marine vessel engaged
· Is registered under section 4101 of the Internal
in the business of transporting motor fuel above the
Revenue Code for motor fuel transactions within the
terminal rack.
bulk transfer/terminal distribution system.
PART 5: REFINER INFORMATION
· Is any one of the following:
Refinery means a facility that produces motor fuel.
The position holder in a terminal or
Producers of ethanol and biodiesel must complete the
refinery in this state.
biofuels section of Part 5. Refiners will be licensed as
Imports fuel grade ethanol into this state.
Terminal Operators.
Acquires motor fuel from a terminal or
PART 6: TERMINAL OPERATOR
refinery in this state from a position holder
INFORMATION
pursuant to a 2-party exchange.
A Terminal Operator owns, operates, or otherwise
The position holder in a terminal or
controls a terminal. A terminal is defined as a motor
refinery outside Michigan, which imports
fuel storage and distribution facility that meets the
it’s own fuel into this state.
following requirements:
In addition, a Supplier license may be required for one
· Is registered as a qualified terminal by the internal
of the following:
revenue service.
· produce alcohol or alcohol derivative substances in
· Is supplied by pipeline or marine vessel.
this state.
· Has a rack from which motor fuel may be removed.
· produce alcohol or alcohol derivative substances for
All facilities in this state that produce motor fuel,
import into a terminal in this state.
including ethanol and biodiesel, and distribute the fuel
· acquire alcohol or alcohol derivative substances
from a rack are considered a terminal and shall obtain a
immediately upon import that is:
terminal operator license
delivered by transport truck, tank wagon,
Agreements: Terminal Lease, Throughput, Position
rail car, or marine vessel, and
Holder; including agreements to store fuel at a
delivered into a terminal or refinery or
biodiesel or ethanol processing plant. Agreements
other storage facility that is not part of a
must include the following information:
terminal or refinery
1. Effective period of agreement, including a start date.
Position Holders (owners of the fuel) at facilities that
2. Products covered by the agreement.
produce ethanol and biodiesel shall obtain a Suppliers
3. Maximum gallons of storage that the position holder
License
is allowed at any time.
A Permissive Supplier may not be subject to the taxing
4. Must specify that the facility will issue shipping
jurisdiction of this state but elects to collect and remit
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