HOUSE BILL No. 5835


     May 24, 2000, Introduced by Reps. Kelly, Stallworth, Sheltrown and Rick Johnson and referred to the Committee on
Transportation.


        A bill to amend 1980 PA 119, entitled

   "Motor carrier fuel tax act,"

   by amending section 4 (MCL 207.214), as amended by 1996 PA 584.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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           Sec. 4.  (1) A person filing a return pursuant to section 2

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      who purchased motor fuel in this state upon which a tax was

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      imposed and not refunded pursuant to  Act No. 150 of the Public

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      Acts of 1927, being sections 207.101 to 207.202 of the Michigan

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      Compiled Laws  1927 PA 150, MCL 207.101 TO 207.202, shall be

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      entitled to a credit against the tax imposed by this act equal to

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      the tax paid when purchasing the motor fuel pursuant to  Act

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      No. 150 of the Public Acts of 1927  1927 PA 150, MCL 207.101 TO

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      207.202.  The excess of a credit allowed by this subsection over

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      tax liabilities imposed by this act shall be refunded to the

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      taxpayer.


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           (2) In order to secure credit under subsection (1) for motor

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      fuel purchased in this state the motor carrier shall secure a

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      receipt showing the seller's name, the number of gallons of motor

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      fuel, the type of motor fuel, the address of the seller, the

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      license number or unit number of the commercial motor vehicle,

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      and the date of sale.

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            (3) A motor carrier may credit against the tax imposed by

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      this act on each quarterly return filed under this subsection an

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      amount equal to 6 cents per gallon of the sales tax paid on

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      diesel fuel purchased in this state during the preceding calendar

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      quarter. 

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           (3)  (4)  A refund, when approved by the department, shall

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      be payable from the revenue received under this act.

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           (4)  (5)  A person, or an agent, employee, or representative

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      of the person, who makes a false statement in any return under

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      this act or who submits or provides an invoice or invoices in

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      support  thereof  OF THAT FALSE STATEMENT upon which alterations

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      or changes exist in the date, name of seller or purchaser, number

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      of gallons, identity of the qualified commercial motor vehicle

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      into which fuel was delivered or the amount of tax that was paid,

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      or who knowingly presents any return or invoice containing a

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      false statement, or who collects or causes to be paid a refund

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      without being entitled  thereto  TO THE REFUND, forfeits the full

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      amount of the claim and is guilty of a misdemeanor, punishable by

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      a fine of not more than $5,000.00 or imprisonment for not more

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      than 1 year, or both.





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