Bill Text: MI HB4739 | 2015-2016 | 98th Legislature | Introduced

---

Bill Title: Transportation; motor carrier fuel tax; wholesale rate for diesel fuel; modify. Amends sec. 2 of 1980 PA 119 (MCL 207.212). TIE BAR WITH: HB 4738'15

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced - Dead) 2015-06-18 - Printed Bill Filed 06/18/2015 [HB4739 Detail]

Download: Michigan-2015-HB4739-Introduced.html

---

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HOUSE BILL No. 4739

 

June 17, 2015, Introduced by Reps. McCready, Poleski, Callton, Muxlow and Yonker and referred to the Committee on Transportation and Infrastructure.

 

     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 The tax shall be at the rate of 15 cents per gallon on

 

prescribed under section 8(1) 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 are subject to the definition of taxable motor fuels and

 

rates as defined by the respective international fuel tax agreement

 

member jurisdictions. A motor carrier licensed under this act shall

 

file a return shall be filed, and pay 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 this

 

state 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 this state by the

 

total amount of motor fuel consumed within and outside of

 

Michigan.this state.

 

     (3) In the absence of records showing the average number of

 

miles operated per gallon of motor fuel, it shall be is 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.

 

     Enacting section 1. This amendatory act takes effect October

 

1, 2015.

 

     Enacting section 2. This amendatory act does not take effect

 

unless Senate Bill No.____ or House Bill No. 4738 (request no.

 

02987'15) of the 98th Legislature is enacted into law.