Bill Text: MI HB5769 | 2009-2010 | 95th Legislature | Introduced

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Bill Title: Transportation; motor carrier fuel tax; diesel tax; increase. Amends sec. 2 of 1980 PA 119 (MCL 207.212). TIE BAR WITH: HB 5768'10, HB 5770'10

Spectrum: Slight Partisan Bill (Democrat 6-2)

Status: (Introduced - Dead) 2010-02-02 - Printed Bill Filed 01/28/2010 [HB5769 Detail]

Download: Michigan-2009-HB5769-Introduced.html

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HOUSE BILL No. 5769

 

January 27, 2010, Introduced by Reps. Byrnes, Ball, Nerat, Bauer, Lori, Gonzales, Donigan and Lindberg and referred to the Committee on Transportation.

 

     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

 

motor fuel consumed on the public roads or highways within this

 

state through February 28, 2010. Beginning March 1, 2010 and

 

continuing through December 31, 2012, the tax shall be at a rate of

 

21 cents per gallon. On and after January 1, 2013, the tax shall be

 

at a rate of 27 cents per gallon. 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 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 does not take effect

 

unless all of the following bills of the 95th Legislature are

 

enacted into law:

 

     (a) Senate Bill No.____ or House Bill No. 5770(request no.

 

04348'09 b).

 

     (b) Senate Bill No.____ or House Bill No. 5768(request no.

 

05204'09).