HOUSE BILL No. 4882


     June 5, 2001, Introduced by Reps. Stallworth, Lemmons, McConico, Daniels, Waters, Garza, Anderson, Gieleghem, Plakas and Lockwood and
referred to the Committee on Transportation.


        A bill to amend 1980 PA 119, entitled

   "Motor carrier fuel tax act,"

   by amending the title and section 4 (MCL 207.214), section 4 as

   amended by 2000 PA 406.

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

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                                    TITLE

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           An act to prescribe a privilege tax for the use of public

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      roads and highways of this state by motor carriers by imposing a

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      specific tax upon the use of motor fuel within this state; to

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      provide for certain credits against this tax and certain mecha-

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      nisms for paying, collecting, and enforcing this tax; TO PROVIDE

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      FOR THE TRANSFER OF CERTAIN REVENUE COLLECTED FROM THE GENERAL

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      FUND TO THE MICHIGAN TRANSPORTATION FUND; to provide for the

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      licensing of motor carriers and for exemptions from licensure; to

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      require the keeping and providing for the examination of certain


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      reports; to provide review procedures for the assessment of the

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      tax and revocation of a license; to impose certain duties upon

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      and confer certain powers to certain state departments and agen-

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      cies; to prescribe certain penalties for the violation of this

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      act; and to make appropriations.

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           Sec. 4.  (1) A person filing a return pursuant to section 2

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      who purchased motor fuel in this state upon which a tax was

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      imposed and not refunded pursuant to the motor fuel tax act,

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      shall be entitled to a credit against the tax imposed by this act

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      equal to the tax paid when purchasing the motor fuel pursuant to

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      the motor fuel tax act.  The excess of a credit allowed by this

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      subsection over tax liabilities imposed by this act shall be

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      refunded to the taxpayer.

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           (2) In order to secure credit under subsection (1) for motor

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      fuel purchased in this state the motor carrier shall secure a

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      receipt showing the seller's name, the number of gallons of motor

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      fuel, the type of motor fuel, the address of the seller, the

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      license number or unit number of the commercial motor vehicle,

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      and the date of sale.

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           (3) A motor carrier may credit against the tax imposed by

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      this act on each quarterly return filed under this subsection an

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      amount equal to 6 cents per gallon of the sales tax paid on

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      diesel fuel purchased in this state during the preceding calendar

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      quarter.  A CREDIT UNDER THIS SUBSECTION SHALL RESULT IN THE

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      TRANSFER OF AN AMOUNT EQUAL TO THE CREDIT FROM THE GENERAL FUND

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      TO THE MICHIGAN TRANSPORTATION FUND.  AN AMOUNT EQUAL TO THE SUM

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      OF THE CREDITS GRANTED IN THIS SUBSECTION FOR EACH CALENDAR



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      QUARTER IS HEREBY APPROPRIATED FROM THE GENERAL FUND TO THE

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      MICHIGAN TRANSPORTATION FUND NOT LESS THAN 30 DAYS AFTER THE PRE-

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      CEDING CALENDAR QUARTER.

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           (4) A refund UNDER SUBSECTION (1), when approved by the

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      department, shall be payable from the revenue received under this

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      act.

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           (5) IN ORDER TO REIMBURSE COUNTY ROAD COMMISSIONS, OR THE

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      DESIGNATED COUNTY ROAD AGENCY IN A COUNTY THAT DOES NOT HAVE A

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      COUNTY ROAD COMMISSION, CITIES, AND VILLAGES FOR REVENUE LOST

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      FROM THE MICHIGAN TRANSPORTATION FUND DUE TO THE APPLICATION OF

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      SUBSECTION (4) BEFORE THE EFFECTIVE DATE OF THE AMENDATORY ACT

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      THAT ADDED THIS SUBSECTION, THERE IS APPROPRIATED EACH FISCAL

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      YEAR FROM THE GENERAL FUND BEGINNING WITH THE FISCAL YEAR ENDING

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      SEPTEMBER 30, 2002 AND ENDING WITH THE FISCAL YEAR ENDING

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      SEPTEMBER 30, 2027 THE SUM OF $5,000,000.00.  FROM THE AMOUNT

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      APPROPRIATED EACH YEAR, THE DEPARTMENT OF TREASURY SHALL DISTRIB-

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      UTE 64.2% TO THE COUNTY ROAD COMMISSIONS OF THE STATE OR THE DES-

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      IGNATED COUNTY ROAD AGENCY IN A COUNTY THAT DOES NOT HAVE A

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      COUNTY ROAD COMMISSION TO BE USED AS PROVIDED IN SECTION 12 OF

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      1951 PA 51, MCL 247.662, AND 35.8% TO THE CITIES AND VILLAGES OF

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      THE STATE TO BE USED AS PROVIDED IN SECTION 13 OF 1951 PA 51,

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      MCL 247.663.

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           (6)  (5)  A person, or an agent, employee, or representative

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      of the person, who makes a false statement in any return under

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      this act or who submits or provides an invoice or invoices in

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      support thereof upon which alterations or changes exist in the

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      date, name of seller or purchaser, number of gallons, identity of



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      the qualified commercial motor vehicle into which fuel was

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      delivered or the amount of tax that was paid, or who knowingly

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      presents any return or invoice containing a false statement, or

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      who collects or causes to be paid a refund without being entitled

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      thereto, forfeits the full amount of the claim and is guilty of a

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      misdemeanor, punishable by a fine of not more than $5,000.00 or

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      imprisonment for not more than 1 year, or both.










































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