March 9, 2005, Introduced by Senator SWITALSKI and referred to the Committee on Finance.
A bill to amend 2000 PA 403, entitled
"Motor fuel tax act,"
by amending section 8 (MCL 207.1008), as amended by 2002 PA 668.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 8. (1) Subject to the exemptions provided for in this
act, tax is imposed on motor fuel imported into or sold, delivered,
or used in this state at the following rates:
(a) Nineteen cents per gallon on gasoline.
(b) Fifteen
Before January 1, 2006, 15 cents per gallon on
diesel fuel.
(c) On and after January 1, 2006, 19 cents per gallon on
diesel fuel.
(2) Tax shall not be imposed under this section on motor fuel
that is in the bulk transfer/terminal system.
(3) The collection, payment, and remittance of the tax imposed
by this section shall be accomplished in the manner and at the time
provided for in this act.
(4) Tax is also imposed at the rate described in subsection
(1)(a) or (b) on net gallons of motor fuel, including transmix,
lost or unaccounted for, at each terminal in this state. The tax
shall be measured annually and shall apply to the net gallons of
motor fuel lost or unaccounted for that are in excess of 1/2 of 1%
of all net gallons of fuel removed from the terminal across the
rack or in bulk.
(5) It is the intent of this act:
(a) To require persons who operate a motor vehicle on the
public roads or highways of this state to pay for the privilege of
using those roads or highways.
(b) To impose on suppliers a requirement to collect and remit
the tax imposed by this act at the time of removal of motor fuel
unless otherwise specifically provided in this act.
(c) To allow persons who pay the tax imposed by this act and
who use the fuel for a nontaxable purpose to seek a refund or claim
a deduction as provided in this act.
(d) That the tax imposed by this act be collected and paid at
those times, in the manner, and by those persons specified in this
act.
Enacting section 1. This amendatory act does not take effect
unless Senate Bill No. 292
of the 93rd Legislature is enacted into law.