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.

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