SB-0418, As Passed Senate, December 3, 2015
SENATE BILL NO. 418
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:
There is hereby imposed a A privilege tax at the
rate of 3 cents per gallon is imposed 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
shall must 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
power for propelling motor vehicles used
upon on the
public highways of this state under the motor fuel tax act, 2000 PA
MCL 207.1001 to 207.1170.
the tax imposed under this
a refund of 1-1/2 cents per gallon
must 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 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 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.
fuel qualifying under this subsection
shall must be
identified on shipping papers and invoices as "aviation fuel exempt
Enacting section 1. This amendatory act takes effect 90 days
after the date it is enacted into law.
Enacting section 2. This amendatory act does not take effect
unless all of the following bills of the 98th Legislature are
enacted into law:
(a) Senate Bill No. 425.
(b) Senate Bill No. 426.
(c) Senate Bill No. 612.
(d) Senate Bill No. 613.
(e) Senate Bill No. 614.