SB-0418, As Passed Senate, December 3, 2015

SUBSTITUTE FOR

SENATE BILL NO. 418

     A bill to amend 1945 PA 327, entitled

"Aeronautics code of the state of Michigan,"

by amending section 203 (MCL 259.203), as amended by 2008 PA 25.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

     Sec. 203. (1) There is hereby imposed a A privilege tax at the

rate of 3 cents per gallon is imposed on all fuel sold or used in

producing or generating power for propelling aircraft using the

aeronautical facilities on the lands and waters of this state. The

tax shall must be collected and remitted in the same manner and

method and at the same time as prescribed by law for the collection

of the gasoline tax imposed on all gasoline used in producing or

generating power for propelling motor vehicles used upon on the

public highways of this state under the motor fuel tax act, 2000 PA

403, MCL 207.1001 to 207.1170. A For the tax imposed under this

subsection, a refund of 1-1/2 cents per gallon shall must be made

to airline operators who show proof within 6 months after purchase

that they are operating interstate on scheduled operations.

     (2) If a person required to register with the department of

treasury under section 94 of the motor fuel tax act, 2000 PA 403,

MCL 207.1094, is not registered, the person shall not purchase fuel

under this act at the rate imposed by subsection (1), but shall pay

the applicable rate imposed on motor fuel by section 8 of the motor

fuel tax act, 2000 PA 403, MCL 207.1008.

     (3) The tax imposed under subsection (1) is not imposed on

aviation fuel if the purchaser has certified in writing to the

seller that the aviation fuel is being purchased solely for the

purpose of formulating leaded racing fuel as that term is defined

in section 4 of the motor fuel tax act, 2000 PA 403, MCL 207.1004.

Aviation fuel qualifying under this subsection shall must be

identified on shipping papers and invoices as "aviation fuel exempt

for LRF".

     Enacting section 1. This amendatory act takes effect 90 days

after the date it is enacted into law.

     Enacting section 2. This amendatory act does not take effect

unless all of the following bills of the 98th Legislature are

enacted into law:

     (a) Senate Bill No. 425.

     (b) Senate Bill No. 426.

     (c) Senate Bill No. 612.

     (d) Senate Bill No. 613.

     (e) Senate Bill No. 614.