February 28, 2008, Introduced by Senators JELINEK, PAPPAGEORGE, BROWN, BIRKHOLZ and WHITMER and referred to the Committee on Transportation.
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 Beginning on April 1, 2008, 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 April
1, 2009, the state
treasurer shall annually determine, for the 12-month period ending
May
1 March 31, 2009 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 director of the department of agriculture, and the senate and
house fiscal agencies of the rate differential no later than 7 days
after the treasurer has determined the rate differential. The
treasurer shall determine the rate differential for each 12-month
period no later than 30 days after the close of the 12-month
period.
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 April 1, 2008
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 (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.