May 11, 2004, Introduced by Senators LELAND and SCHAUER and referred to the Committee on Appropriations.
A bill to amend 2000 PA 403, entitled
"Motor fuel tax act,"
by amending section 14 (MCL 207.1014).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
1 Sec. 14. (1) The
department may require a supplier
2 required to remit tax under this act to remit the tax by an
3 electronic funds transfer acceptable to the department. The
4 remittance shall be made on or before the date the tax is due.
5 (2) In computing
the tax, a supplier may deduct 1.5% of the
6 quantity of gasoline
removed by the supplier to allow for the
7 cost of remitting the
tax. This deduction is not allowed for the
8 quantity of gasoline
removed by the supplier and sold tax-free.
9 At the time of filing
the report and paying the tax, the supplier
10 shall submit
satisfactory evidence to the department that the
11 amount of tax
represented by the deduction was paid or credited
1 to the supplier or
wholesaler who purchased the gasoline from the
2 supplier or
wholesaler. The amount of the deduction shall be
3 paid or credited by
each supplier or wholesaler to the purchaser
4 at each subsequent
sale to a wholesaler. When a wholesaler or
5 supplier sells
gasoline to a retailer, the wholesaler or supplier
6 shall pay or credit to
the retailer 1/3 of the deduction on
7 quantities sold to
that retailer.