January 22, 2008, Introduced by Reps. Mayes, Sheltrown and Nitz and referred to the Committee on Agriculture.
A bill to amend 1980 PA 119, entitled
"Motor carrier fuel tax act,"
by amending section 2 (MCL 207.212), as amended by 2006 PA 346.
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 tax shall be at the rate of 15 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.
(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 45 days after the 2008
amendatory act that amended this subsection, 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). The treasurer shall notify the chairs of the appropriations
committees of the senate and the house of representatives, the
chairs of the appropriations subcommittees on transportation of the
senate and the house of representatives, the senate and house
fiscal agencies, and the director of the department of agriculture,
of the amount of the rate differential no later than 7 days after
the treasurer has determined the rate differential. 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 $6,000,000.00.
(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 Except
for the fiscal year that begins October 1, 2007, 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.