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 tax shall be at the rate of 15 cents per
gallon
on prescribed in section 8
of the motor fuel tax act, 2000
PA 403, MCL 207.1008, for 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.
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
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.