Bill Text: MI HB5493 | 2013-2014 | 97th Legislature | Engrossed
Bill Title: Transportation; motor carrier fuel tax; flat tax rate; eliminate, and establish an 18-month limitation period for filing refund claims. Amends secs. 2 & 6a of 1980 PA 119 (MCL 207.212 & 207.216a). TIE BAR WITH: HB 5477'14
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2014-12-31 - Assigned Pa 475'14 With Immediate Effect 2014 Addenda [HB5493 Detail]
Download: Michigan-2013-HB5493-Engrossed.html
HB-5493, As Passed Senate, June 11, 2014
SENATE SUBSTITUTE FOR
HOUSE BILL NO. 5493
A bill to amend 1980 PA 119, entitled
"Motor carrier fuel tax act,"
by amending sections 2 and 6a (MCL 207.212 and 207.216a), section 2
as amended by 2006 PA 346 and section 6a as added by 1996 PA 584.
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)(c) 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.
Sec.
6a. (1) The Except as
provided in subsection (3), the tax
imposed
by this act shall be administered pursuant to Act No. 122
of
the Public Acts of 1941. under
1941 PA 122, MCL 205.1 to 205.31.
In
case of conflict between Act No. 122 of the Public Acts of 1941
1941 PA 122, MCL 205.1 to 205.31, and this act, this act shall
prevail.
(2) Tax due other member jurisdictions of the international
fuel
tax agreement that is incurred by persons a person while
operating on a current, suspended, or revoked license issued by the
department
under the international fuel tax agreement shall be is
considered tax imposed by this act and a tax debt due this state.
(3) A refund claim involving the payment of a tax that was
paid under this act or in connection with a return filed under this
act may not be filed more than 18 months after the date the motor
fuel was purchased.
Enacting section 1. This amendatory act takes effect January
1, 2015.
Enacting section 2. This amendatory act does not take effect
unless House Bill No. 5477 of the 97th Legislature is enacted into
law.
