March 9, 2005, Introduced by Senator SWITALSKI and referred to the Committee on Finance.
A bill to amend 1980 PA 119, entitled
"Motor carrier fuel tax act,"
by amending section 2 (MCL 207.212), as amended by 2002 PA 667.
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. The Before
January 1, 2006, 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. On and after January 1,
2006, the tax shall be at the rate of 19 cents per gallon on 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 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.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 291
of the 93rd Legislature is enacted into law.