Bill Text: MI HB4779 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Transportation; motor fuel tax; use of vehicle-miles-traveled tax system; implement, and earmark. Creates new act. TIE BAR WITH: HB 4782'19
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-07-02 - Bill Electronically Reproduced 07/02/2019 [HB4779 Detail]
Download: Michigan-2019-HB4779-Introduced.html
HOUSE BILL No. 4779
June 26, 2019, Introduced by Rep. Greig and referred to the Committee on Transportation.
A bill to levy a tax for the use of public roads and highways
of this state by certain commercial motor carriers who operate
certain commercial vehicles within this state; to provide for
certain mechanisms for administering, paying, collecting, and
enforcing the tax; to require the keeping and providing of certain
records and for the examination of certain records, reports, and
returns; to impose certain duties upon and confer certain powers on
certain state departments and agencies; to promulgate certain
rules; and to prescribe certain penalties for the violation of this
act.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 1. This act shall be known and may be cited as the
"commercial motor carrier road tax act".
Sec. 3. As used in this act:
(a) "Commercial motor carrier" means 1 or more of the
following:
(i) A motor carrier as defined in section 1 of the motor
carrier fuel tax act, 1980 PA 119, MCL 207.211.
(ii) A person who operates a commercial motor vehicle in this
state.
(b) "Commercial motor vehicle" means that term as defined in
section 7a of the Michigan vehicle code, 1949 PA 300, MCL 257.7a,
and that has paid the registration fee as provided in section 801
or 801g of the Michigan vehicle code, 1949 PA 300, MCL 257.801 or
257.801g.
(c) "Department" means the department of treasury.
(d) "Public roads or highways" means that term as defined in
section 1 of the motor carrier fuel tax act, 1980 PA 119, MCL
207.211.
(e) "Tax" means the tax imposed under section 5.
Sec. 5. (1) Beginning January 1, 2020, a commercial motor
carrier that operates a commercial motor vehicle on the public
roads or highways of this state shall pay a tax for the privilege
of using the public roads or highways in this state. The tax shall
be 6.0 cents per mile driven on a public road or highway in this
state.
(2) A commercial motor carrier under this act shall file a
return and pay the tax due 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.
(3) The quarterly tax return shall be accompanied by a
remittance covering any tax due.
(4) The department, when it 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 or by other methods.
Sec. 7. This act shall not apply to a commercial motor vehicle
operated and owned by this state, a political subdivision of this
state, or the federal government.
Sec. 9. (1) If a person overpays the tax under this act, that
person shall be entitled to a refund as determined by the
department. A refund, when approved by the department, shall be
payable from the revenue received under this act.
(2) A person, or an agent, employee, or representative of the
person, who fails to pay the tax under this act, who makes a false
statement in any return under this act, or who knowingly presents
any return or invoice containing a false statement 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.
(3) The tax levied by this act shall be administered under
1941 PA 122, MCL 205.1 to 205.31. In case of conflict between 1941
PA 122, MCL 205.1 to 205.31, and this act, this act shall prevail.
(4) The department may examine the books, invoices, receipts,
records, electronic records, and papers of a commercial motor
carrier that pertain to the use of public roads or highways in this
state to verify miles driven in this state and the truth and
accuracy of any statement, report, or return.
(5) Each commercial motor carrier shall maintain and keep, for
a period of at least 4 years, suitable books, invoices, receipts,
records, electronic records, papers, and accounts pertaining to the
use of a public road or highway in this state to verify miles
driven in this state, and other pertinent records and papers as
required by the department for the administration of this act.
Sec. 11. Money received and collected by the department under
this act, after the payment of the necessary expenses incurred in
the administration of this act, shall be deposited in the state
treasury to the credit of the fixing Michigan roads fund created in
section 27 of 1951 PA 51, MCL 247.676.
Sec. 13. The department or the department's designated
representative shall enforce the requirements of this act. In
addition, the department of state police shall assist the
department in the enforcement of the requirements of this act.
Sec. 14. The department may promulgate rules under the
administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to
24.328, it considers necessary and appropriate for administration
of this act.
Enacting section 1. This act does not take effect unless
Senate Bill No.____ or House Bill No. 4782 (request no. 02771'19) of
the 100th Legislature is enacted into law.