April 16, 2013, Introduced by Rep. Schmidt and referred to the Committee on Transportation and Infrastructure.
A bill to amend 1945 PA 327, entitled
"Aeronautics code of the state of Michigan,"
by amending section 203 (MCL 259.203), as amended by 2008 PA 25.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec.
203. (1) There is hereby imposed a privilege an ad
valorem
tax of 3 cents per gallon 4% of the wholesale price on all
fuel sold or used in producing or generating power for propelling
aircraft using the aeronautical facilities on the lands and waters
of this state. The tax shall be collected and remitted in the same
manner and method and at the same time as prescribed by law for the
collection of the gasoline tax imposed on all gasoline used in
producing or generating power for propelling motor vehicles used
upon the public highways of this state under the motor fuel tax
act,
2000 PA 403, MCL 207.1001 to 207.1170. A refund of 1-1/2 cents
per
gallon shall be made to airline operators who show proof within
6
months after purchase that they are operating interstate on
scheduled
operations.
(2) If a person required to register with the department of
treasury under section 94 of the motor fuel tax act, 2000 PA 403,
MCL
207.1094, is not registered, the person shall not purchase pay
tax
under subsection (1) on fuel under
this act at the rate imposed
by
subsection (1), but shall pay the
applicable rate imposed on
motor fuel by section 8 of the motor fuel tax act, 2000 PA 403, MCL
207.1008.
(3) The tax otherwise imposed under subsection (1) is not
imposed on aviation fuel if the purchaser has certified in writing
to the seller that the aviation fuel is being purchased solely for
the purpose of formulating leaded racing fuel as that term is
defined in section 4 of the motor fuel tax act, 2000 PA 403, MCL
207.1004. Aviation fuel qualifying under this subsection shall be
identified on shipping papers and invoices as "aviation fuel exempt
for LRF".