April 20, 2006, Introduced by Rep. Schuitmaker and referred to the Committee on Transportation.
A bill to amend 2000 PA 403, entitled
"Motor fuel tax act,"
by amending sections 3 and 4 (MCL 207.1003 and 207.1004), as
amended by 2002 PA 668.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 3. As used in this act:
(a) "Fuel feedstock user" means a person who receives motor
fuel for the person's own use in the manufacture or production of
any substance other than motor fuel.
(b) "Fuel grade ethanol" means the American society for
testing and materials standard in effect on the effective date of
this act as the D-4806 specification for denatured fuel grade
ethanol for blending with gasoline.
(c) "Fuel transportation vehicle" means a vehicle designed or
used to transport motor fuel on the public roads or highways. Fuel
transportation vehicle includes, but is not limited to, a transport
truck and a tank wagon. Fuel transportation vehicle does not
include a vehicle transporting a nurse tank or limited volume
auxiliary-mounted supply tank used for fueling an implement of
husbandry.
(d) "Gallon" means a unit of liquid measure as customarily
used in the United States containing 231 cubic inches, or 4 quarts,
or its metric equivalent expressed in liters. Where the term gallon
appears in this act, the term liters is interchangeable so long as
the equivalence of a gallon and 3.785 liters is preserved. A
quantity required to be furnished under this act may be specified
in liters when authorized by the department.
(e) "Gasohol" means a blended motor fuel composed of gasoline
and fuel grade ethanol.
(f) "Gasoline" means and includes gasoline, alcohol, gasohol,
casing head or natural gasoline, benzol, benzine, naphtha, and any
blendstock additive, or other product including methanol that is
sold for blending with gasoline or for use on the road other than
products typically sold in containers of less than 5 gallons.
Gasoline also includes a liquid prepared, advertised, offered for
sale, sold for use as, or used in the generation of power for the
propulsion of a motor vehicle, airplane, or marine vessel,
including a product obtained by blending together any 1 or more
products of petroleum, with or without another product, and
regardless of the original character of the petroleum products
blended, if the product obtained by the blending is capable of use
in the generation of power for the propulsion of a motor vehicle,
airplane, or marine vessel. The blending of all of the above named
products, regardless of their name or characteristics, shall
conclusively be presumed to have been done to produce motor fuel,
unless the product obtained by the blending is entirely incapable
of use as motor fuel. Gasoline also includes transmix. Gasoline
does not include diesel fuel or leaded racing fuel. An additive or
blendstock is presumed to be sold for blending unless a
certification is obtained for federal purposes that the substance
is for a use other than blending for gasoline.
(g) "Gross gallons" means the total measured product,
exclusive of any temperature or pressure adjustments,
considerations, or deductions, in gallons.
(h) "Heating oil" means a motor fuel including dyed diesel
fuel that is burned in a boiler, furnace, or stove for heating,
agricultural, or industrial processing purposes.
(i) "Implement of husbandry" means and includes a farm
tractor, a vehicle designed to be drawn or pulled by a farm tractor
or animal, a vehicle that directly harvests farm products, and a
vehicle that directly applies fertilizer, spray, or seeds to a farm
field. Implement of husbandry does not include a motor vehicle
licensed for use on the public roads or highways of this state.
(j) "Import" means to bring motor fuel into this state by
motor vehicle, marine vessel, pipeline, or any other means.
However, import does not include bringing motor fuel into this
state in the fuel supply tank of a motor vehicle if the motor fuel
is used to power that motor vehicle. Motor fuel delivered into this
state from outside of this state by or for the seller constitutes
an import by the seller, and motor fuel delivered into this state
from out of this state by or for the purchaser constitutes an
import by the purchaser.
(k) "Importer" means a person who imports motor fuel into this
state.
(l) "Import verification number" means the number assigned by
the department to an individual delivery of motor fuel by a
transport truck, tank wagon, marine vessel, or rail car in response
to a request for a number from an importer or transporter carrying
motor fuel into this state for the account of an importer.
(m) "In this state" means the area within the borders of this
state, including all territories within the borders owned by, held
in trust by, or added to the United States of America.
(n) "Invoiced gallons" means the number of gallons actually
billed on an invoice.
Sec. 4. As used in this act:
(a) "Kerosene" means all grades of kerosene, including, but
not limited to, the 2 grades of kerosene, No. 1-K and No. 2-K,
commonly known as K-1 kerosene and K-2 kerosene respectively,
described in American society for testing and materials
specifications D-3699, in effect on January 1, 1999, and kerosene-
type jet fuel described in American society for testing and
materials specification D-1655 and military specifications MIL-T-
5624r and MIL-T-83133d (grades jp-5 and jp-8), and any successor
internal revenue service rules or regulations, as the specification
for kerosene and kerosene-type jet fuel. Kerosene does not include
an excluded liquid.
(b) "Leaded racing fuel" is a fuel other than diesel fuel that
is leaded and at least 110 octane and is used in vehicles on a
racetrack.
(c) (b)
"Liquid" means any substance that is
liquid in
excess of 60 degrees Fahrenheit and a pressure of 14.7 pounds per
square inch absolute.
(d) (c)
"Motor fuel" means gasoline, diesel fuel,
kerosene,
a mixture of gasoline, diesel fuel, or kerosene, or a mixture of
gasoline, diesel fuel, or kerosene and any other substance. Motor
fuel does not include leaded racing fuel.
(e) (d)
"Motor vehicle" means a vehicle that is
propelled by
an internal combustion engine or motor and is designed to permit
the vehicle's mobile use on the public roads or highways of this
state. Motor vehicle does not include any of the following:
(i) An implement of husbandry.
(ii) A train or other vehicle operated exclusively on rails.
(iii) Machinery designed principally for off-road use and not
licensed for on-road use.
(iv) A stationary engine.
(f) (e)
"Net gallons" means the remaining product,
after all
considerations and deductions have been made, measured in gallons,
corrected to a temperature of 60 degrees Fahrenheit, 13 degrees
Celsius, and a pressure of 14.7 pounds per square inch, the
ultimate end amount.
(g) (f)
"Oxygenate" means an oxygen-containing,
ashless,
organic compound, such as an alcohol or ether, which may be used as
a fuel or fuel supplement.
(h) (g)
"Permissive supplier" means a person who
may not be
subject to the taxing jurisdiction of this state but who does meet
both of the following requirements:
(i) Is a position holder in a federally registered terminal
located outside of this state, or a person who acquires from a
position holder motor fuel in an out-of-state terminal in a
transaction that otherwise qualifies as a 2-party exchange under
this act.
(ii) Is registered under section 4101 of the internal revenue
code for transactions in motor fuel in the bulk transfer/terminal
system.
(i) (h)
"Person" means and includes an individual,
cooperative, partnership, firm, association, limited liability
company, limited liability partnership, joint stock company,
syndicate, and corporation, both private and municipal, and any
receiver, trustee, conservator, or any other officer having
jurisdiction and control of property by law or by appointment of a
court other than units of government.
(j) (i)
"Position holder" means a person who has a
contract
with a terminal operator for the use of storage facilities and
other terminal services for motor fuel at the terminal, as
reflected in the records of the terminal operator. Position holder
includes a terminal operator who owns motor fuel in the terminal.
(k) (j)
"Public roads or highways" means a road,
street, or
place maintained by this state or a political subdivision of this
state and generally open to use by the public as a matter of right
for the purpose of vehicular travel, notwithstanding that they may
be temporarily closed or travel is restricted for the purpose of
construction, maintenance, repair, or reconstruction.