Section 324.21503 - Definitions; P to WAs used in this part:
(a) "Person" means an individual, partnership, corporation, association, governmental entity, or other legal entity.(b) "Pipeline terminal operator" means a person that receives and stores refined petroleum or a refined petroleum product in tanks and other equipment used in receiving and storing refined petroleum or a refined petroleum product from interstate and intrastate pipelines, pending wholesale bulk reshipment.(c) "Qualifying expenditures" means an expenditure for a specific activity that does not exceed the allowable payment for that activity as detailed on the schedule of costs.(d) "Rack" means a mechanism for delivering refined petroleum or a refined petroleum product from a refiner, a pipeline terminal operator, or a marine terminal operator into a railroad tank car, a transport truck, a tank wagon, or the fuel supply tank of a marine vessel.(e) "Refined petroleum" means aviation gasoline, middle distillates, jet fuel, kerosene, gasoline, residual oils, and any oxygenates that have been blended with any of these. Refined petroleum includes refined petroleum products and transmix. Refined petroleum does not include excluded liquids.(f) "Refined petroleum fund" means the refined petroleum fund established under section 21506a.(g) "Refined petroleum underground storage tank" means an underground storage tank system used for the storage of refined petroleum.(h) "Refiner" means a person that meets both of the following:(i) Manufactures or produces refined petroleum or a refined petroleum product at a refinery.(ii) Is a taxable fuel registrant that is a refiner for purposes of 26 CFR 48.4081-1.(i) "Refinery" means a facility used by a refiner to produce refined petroleum or a refined petroleum product from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons by any process involving substantially more than the blending of refined petroleum and from which refined petroleum or a refined petroleum product may be removed by pipeline or marine vessel or at a rack.(j) "Regulated financial institution" means a state or nationally chartered bank, savings and loan association or savings bank, credit union, or other state or federally chartered lending institution or a regulated affiliate or regulated subsidiary of any of these entities.(k) "Regulatory fee" means the environmental protection regulatory fee imposed under section 21508. (l) "Release" means that term as it is defined in section 21303.(m) "Removal" or "removed" means a physical transfer other than by evaporation, loss, or destruction of refined petroleum or a refined petroleum product from a refiner, pipeline terminal operator, or marine terminal operator.(n) "Schedule of costs" means the list of allowable reimbursement amounts that may be paid on a claim, as established in section 21510b.(o) "Site" means that term as it is defined in section 21303.(p) "Supplier" means a supplier or permissive supplier licensed under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170.(q) "Tank wagon" means a straight truck having 1 or more compartments other than the fuel supply tank designed or used to carry fuel.(r) "Terminal" means a refined petroleum or refined petroleum products storage and distribution facility that meets all of the following requirements: (i) Is registered as a qualified terminal by the internal revenue service.(ii) Is supplied by a pipeline or a marine vessel.(iii) Has a rack from which refined petroleum or refined petroleum products may be removed.(s) "Transmix" means the mixed product that results from the buffer or interface of 2 different products in a pipeline shipment, or a mixture of 2 different products within a refinery or terminal that results in an off-grade mixture.(t) "Transport truck" means a semitrailer combination rig designed or used for the purpose of transporting refined petroleum or a refined petroleum product over the public roads or highways.(u) "Two-party exchange" means a transaction, including a book transfer, in which refined petroleum or a refined petroleum product is transferred from 1 supplier to another supplier and to which all of the following apply:(i) The transaction includes a transfer of refined petroleum or a refined petroleum product from the person that holds the original inventory position for the refined petroleum or refined petroleum product in storage tanks as reflected in the records of the refiner, pipeline terminal operator, or marine terminal operator.(ii) The exchange transaction is completed before removal across the rack by the receiving supplier.(iii) The refiner, pipeline terminal operator, or marine terminal operator in its books and records treats the receiving exchange party as the supplier that removes the refined petroleum or refined petroleum product across a rack for purposes of reporting the transaction to the department under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to 207.1170.(v) "Underground storage tank system" means that term as it is defined in section 21303.(w) "Work invoice" means a list of goods or services for costs of corrective action related to a claim, including a statement of the amount due.Amended by 2016, Act 380,s 2, eff. 3/22/2017.Amended by 2014, Act 416,s 2, eff. 12/30/2014.Amended by 2012, Act 113,s 4, eff. 5/1/2012.Amended by 2006, Act 318, s 2, eff. 7/20/2006.1994, Act 451, Eff. 3/30/1995 ;--Am. 1996, Act 181, Imd. Eff. 5/3/1996.