July 24, 2007, Introduced by Rep. Young and referred to the Committee on Transportation.
A bill to amend 2000 PA 403, entitled
"Motor fuel tax act,"
by amending section 22 (MCL 207.1022).
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 22. (1) The tax imposed on gasoline shall be in lieu of
all other taxes imposed or to be imposed upon the sale or use of
gasoline
by the state or any political subdivision of this state
except for the taxes imposed by the general sales tax act, 1933 PA
167, MCL 205.51 to 205.78, and the use tax act, 1937 PA 94, MCL
205.91 to 205.111.
(2) The tax imposed on diesel fuel shall be imposed in lieu of
all other taxes imposed or to be imposed upon the sale or use of
diesel
fuel by the state or a political subdivision of the state,
except the taxes imposed by the general sales tax act, 1933 PA 167,
MCL 205.51 to 205.78, the use tax act, 1937 PA 94, MCL 205.91 to
205.111, and the motor carrier fuel tax act, 1980 PA 119, MCL
207.211 to 207.234. The exception for taxes imposed by 1933 PA 167
and 1937 PA 94 shall not apply to diesel fuel used in passenger
vehicles of a capacity of 10 or more operated for hire under a
certificate issued by the state transportation department.
(3) Nothing in this section shall be construed to prohibit the
imposition of a gas or diesel fuel tax by a local unit of
government if the imposition of a gas or diesel fuel tax as
otherwise permitted under the constitution and authorized under
state law.