SENATE BILL NO. 818 December 2, 1997, Introduced by Senator EMMONS and referred to the Committee on Finance. A bill to amend 1980 PA 119, entitled "Motor carrier fuel tax act," by amending sections 2 and 6 (MCL 207.212 and 207.216), as amended by 1996 PA 584. THE PEOPLE OF THE STATE OF MICHIGAN ENACT: 1 Sec. 2. (1) A motor carrier licensed under this act shall 2 pay a road tax calculated on the amount of motor fuel consumed in 3 qualified commercial motor vehicles on the public roads or high- 4 ways within this state. The tax shall be at the rate of 21 cents 5 per gallon on motor fuel consumed on the public roads or highways 6 within this state. In addition, qualified commercial motor vehi- 7 cles licensed under this act that travel in interstate commerce 8 will be subject to the definition of taxable motor fuels and 9 rates as defined by the respective international fuel tax 10 agreement member jurisdictions. A return shall be filed, and the 04502'97 TJS 2 1 tax due paid, quarterly to the department on or before the last 2 day of January, April, July, and October of each year on a form 3 prescribed and furnished by the department. Each quarterly 4 return and tax payment shall cover the liability for the annual 5 quarter ending on the last day of the preceding month. 6 (2) The amount of motor fuel consumed in the operation of a 7 motor carrier on public roads or highways within this state shall 8 be determined by dividing the miles traveled within Michigan by 9 the average miles per gallon of motor fuel. The average miles 10 per gallon of motor fuel shall be determined by dividing the 11 miles traveled within and outside of Michigan by the total amount 12 of motor fuel consumed within and outside of Michigan. 13 (3) In the absence of records showing the average number of 14 miles operated per gallon of motor fuel, it shall be presumed 15 that 1 gallon of motor fuel is consumed for every 4 miles 16 traveled. 17 (4) The quarterly tax return shall be accompanied by a 18 remittancecovering anyOF THE tax due. 19 (5)The commissioner, whenWHEN he or she considers it 20 necessary to ensure payment of the tax or to provide a more effi- 21 cient administration of the tax, THE COMMISSIONER may require the 22 filing of returns and payment of the tax for other than THE quar- 23 terly periods PRESCRIBED IN THIS SECTION. 24 Sec. 6. (1) If the holder of the motor carrier license at 25 any time refuses or neglects to file therequiredquarterly 26 report REQUIRED BY SECTION 2, and pay the full amount of tax at 27 the time and in the manner and place the quarterly report is 04502'97 3 1 required to be filed, the department may revoke, after a 2 conference held with the department, a license issued pursuant to 3 section 5, and shall promptly notify the holder of the license of 4 the revocation by notice sent by registered mail to the last 5 known address of the holder. If the quarterly report is filed 6 and the tax is paid within 7 days aftertheirTHE due date and 7 it is established that the delay was due to accident or reason- 8 able cause, the department may continue the license. 9 (2) The department may refuse to issue a license if the 10 application meets 1 or more of the following conditions: 11 (a) Is filed by a person whose license at any time has been 12 revoked by the department. 13 (b) Contains a misrepresentation, misstatement, or omission 14 of information required by the application. 15 (c) Is filed by another person as a subterfuge for the real 16 person in interest whose license has been revoked for cause by 17 the department. 18 (d) Is filed by a person who is delinquent in the payment of 19 a fee, tax, penalty, or other amount due the department. 20 (3) A person whose license has been revoked or a person who 21 has been refused a license may appeal the decision of the depart- 22 ment under the procedures prescribed inAct No. 122 of the23Public Acts of 1941, being sections 205.1 to 205.31 of the24Michigan Compiled Laws1941 PA 122, MCL 205.1 TO 205.31. 04502'97 Final page. TJS