{"data":{"id":"us-mi/mich.-comp.-laws-207.1024","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1024","heading":"Sale, delivery, use, possession, or storage of motor fuel; prohibition; exceptions; violation as misdemeanor.","body":"Sec. 24.\n\nExcept as otherwise provided in subsection (2), a person shall not sell, deliver, possess, or store in this state, or import for sale, use, delivery, possession, or storage in this state, motor fuel as to which the tax imposed by section 8 has not been previously paid to or accrued by either of the following:\n\nA licensed supplier at the time of removal from a terminal.\n\nA licensed importer, if all of the conditions in sections 76 and 104 concerning the lawful importation of motor fuel by the importer have been met.\n\nThe prohibition in subsection (1) does not apply to any of the following:\n\nA supplier with respect to motor fuel held within the bulk transfer/terminal system in this state which was refined in this state or imported into this state in a bulk transfer.\n\nMotor fuel that is exempt under section 30.\n\nMotor fuel in the process of being exported by a licensed exporter in accordance with the shipping paper requirement in section 101 as to which the destination state tax has been paid or accrued to the supplier and a statement meeting the requirements of section 103(1)(d) is shown on the shipping paper.\n\nMotor fuel in the possession of an end user as to which a refund has been issued.\n\nA licensed importer who has met the conditions of sections 76 and 104.\n\nA person who violates this section is guilty of a misdemeanor.","path":["MI Code","Chapter 207","Act Act-403-of-2000"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-1024","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"12fd5a1342a1fe21e78ddc7c22edcf002646b74bc2dd25ccdd174025ddfb3783","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1022","next":"us-mi/mich.-comp.-laws-207.1026"},"notice":"GroundRules: Original legal text. Not legal advice."}