Sec. 86.
(1) A person who desires to export motor fuel shall obtain an exporter's license.
(2) The fee for an exporter's license is $1,000.00.
(3) A person licensed as an exporter shall file a quarterly report with the department on forms or in a format prescribed by the department. The report shall contain information reasonably necessary to determine the exporter's tax liability under this act.
(4) The department may waive in writing the reporting requirement of this section if it determines that the report is not needed to administer this act.
History: 2000, Act 403, Eff. Apr. 1, 2001