Transportation; motor fuel tax; reimbursement of tax; include

federal government and increase vehicle capacity to 12

passengers.

TRANSPORTATION: Motor fuel tax

A bill to amend 2000 PA 403, entitled

"Motor fuel tax act,"

by amending sections 40 and 41 (MCL 207.1040 and 207.1041).

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 Sec. 40. (1) A person may seek a refund for tax paid under

2 this act on motor fuel that is:

3 (a) Accidentally contaminated by dye or another contaminant,

4 including but not limited to gasoline that is mixed with diesel

5 fuel, if the resulting product cannot be used to operate a motor

6 vehicle on the public roads or highways without violating this

7 act or other state or federal law.

8 (b) Accidentally lost or destroyed as a direct result of a

9 sudden and unexpected casualty loss.

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1 (2) This refund does not apply if the person has been

2 reimbursed for the cost of the tax by an insurance company OR THE

3 FEDERAL GOVERNMENT for the loss or contamination.

4 Sec. 41. An end user may seek a refund for tax paid under

5 this act on gasoline used in a passenger vehicle of a capacity of

6 5 12 or more under a municipal franchise, license, permit,

7 agreement, or grant, respectively, a person operating a passenger

8 vehicle for the transportation of school students under a certif-

9 icate of authority issued by the state transportation department

10 pursuant to section 5 of article II of the motor carrier act,

11 1933 PA 254, MCL 476.5, and a community action agency as

12 described in former title II of the economic opportunity act of

13 1964, Public Law 88-452, which are not a part or division of a

14 political subdivision of this state. A community action agency

15 shall make the refund a state-contributed nonfederal share to

16 grants received by the community action agency from the community

17 services administration under former title II of the economic

18 opportunity act of 1964.

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