SB-1362, As Passed House, August 30, 2006
(As amended, August 9, 2006)
July 26, 2006, Introduced by Senator GILBERT and referred to the Committee on Technology and Energy.
A bill to amend 1980 PA 119, entitled
"Motor carrier fuel tax act,"
by amending sections 2 and 4 (MCL 207.212 and 207.214), as amended
by 2002 PA 667.
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. <<The 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
Senate Bill No. 1362 as amended August 8, 2006 (1 of 2)
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 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.>>
Sec.
4. (1) A person filing a return pursuant to under
section 2 who purchased motor fuel in this state upon which a tax
was
imposed and not refunded pursuant to under the motor fuel tax
act, 2000 PA 403, MCL 207.1001 to 207.1170, shall be entitled to a
Senate Bill No. 1362 as amended August 8, 2006
credit against the tax imposed by this act equal to the tax paid
when
purchasing the motor fuel pursuant to under the motor fuel
tax act. The excess of a credit allowed by this subsection over tax
liabilities imposed by this act shall be refunded to the taxpayer.
(2) In order to secure credit under subsection (1) for motor
fuel purchased in this state the motor carrier shall secure a
receipt showing the seller's name, the number of gallons of motor
fuel, the type of motor fuel, the tax rate charged, the address of
the seller, the license number or unit number of the commercial
motor vehicle, and the date of sale.
(3) A refund, when approved by the department, shall be
payable from the revenue received under this act.
(4) A person, or an agent, employee, or representative of the
person, who makes a false statement in any return under this act or
who submits or provides an invoice or invoices in support of the
false statement upon which alterations or changes exist in the
date, name of seller or purchaser, number of gallons, identity of
the qualified commercial motor vehicle into which fuel was
delivered or the amount of tax that was paid, or who knowingly
presents any return or invoice containing a false statement, or who
collects or causes to be paid a refund without being entitled to
the refund, forfeits the full amount of the claim and is guilty of
a misdemeanor, punishable by a fine of not more than $5,000.00 or
imprisonment for not more than 1 year, or both.
<<Enacting section 1. This amendatory act takes effect September 1,
2006.>>