March 20, 2008, Introduced by Reps. Sheltrown and Nitz and referred to the Committee on Agriculture.
A bill to amend 1980 PA 119, entitled
"Motor carrier fuel tax act,"
by amending section 2 (MCL 207.212), as amended by 2006 PA 346.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 2. (1) A motor carrier licensed under this act shall pay
a road tax calculated on the amount of motor fuel consumed in
qualified commercial motor vehicles on the public roads or highways
within this state. Except as otherwise provided under subsection
(6), the tax shall be at the rate of 15 cents per gallon on motor
fuel consumed on the public roads or highways within this state. In
addition, qualified commercial motor vehicles licensed under this
act that travel in interstate commerce will be subject to the
definition of taxable motor fuels and rates as defined by the
respective international fuel tax agreement member jurisdictions. A
return shall be filed, and the tax due paid, quarterly to the
department on or before the last day of January, April, July, and
October of each year on a form prescribed and furnished by the
department. Each quarterly return and tax payment shall cover the
liability for the annual quarter ending on the last day of the
preceding month.
(2) The amount of motor fuel consumed in the operation of a
motor carrier on public roads or highways within this state shall
be determined by dividing the miles traveled within Michigan by the
average miles per gallon of motor fuel. The average miles per
gallon of motor fuel shall be determined by dividing the miles
traveled within and outside of Michigan by the total amount of
motor fuel consumed within and outside of Michigan.
(3) In the absence of records showing the average number of
miles operated per gallon of motor fuel, it shall be presumed that
1 gallon of motor fuel is consumed for every 4 miles traveled.
(4) The quarterly tax return shall be accompanied by a
remittance covering any tax due.
(5) The commissioner, when he or she considers it necessary to
ensure payment of the tax or to provide a more efficient
administration of the tax, may require the filing of returns and
payment of the tax for other than quarterly periods.
(6)
The road tax required under this section shall be at a
rate
of 12 cents per gallon not be
imposed for diesel fuel that
contains at least 5% biodiesel. As used in this subsection,
"biodiesel" means a fuel composed of mono-alkyl esters of long
chain fatty acids derived from vegetable oils or animal fats and,
in accordance with standards specified by the American society for
testing and materials, designated B100 and meeting the requirements
of D-6751, as approved by the department of agriculture.
(7)
Beginning on September 1, 2006, the state treasurer shall
annually
determine, for the 12-month period ending May 1 and for
any
additional times that the treasurer may determine, the
difference
between the amount of motor fuel tax collected and the
amount
of motor fuel tax that would have been collected but for the
differential
rates on motor fuel in section 8 of the motor fuel tax
act,
2000 PA 403, MCL 207.1008, and on motor fuel in subsection
(6).
Subsection (6) is no longer effective the earlier of 10 years
after
September 1, 2006 or the first day of the first month that is
not
less than 90 days after the state treasurer certifies that the
total
cumulative rate differential due to the differential rates in
section
8 of the motor fuel tax act, 2000 PA 403, MCL 207.1008, and
subsection
(6) from September 1, 2006 is greater than
$2,500,000.00.
(8)
The legislature shall annually appropriate to the Michigan
transportation
fund created in 1951 PA 51, MCL 247.651 to 247.675,
the
amount determined as the rate differential certified by the
state
treasurer for the 12-month period ending on May 1 of the
calendar
year in which the fiscal year begins. Subsection (6) shall
not
be effective beginning January of any fiscal year for which the
appropriation
required under this subsection has not been made by
the
first day of the fiscal year.