SENATE BILL No. 292

 

 

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.