Bill Text: MI HB4978 | 2021-2022 | 101st Legislature | Chaptered
Bill Title: Transportation: motor fuel tax; exemption from the international fuel tax agreement for motor fuel tax reciprocity agreements; allow. Amends sec. 3 of 1980 PA 119 (MCL 207.213).
Spectrum: Bipartisan Bill
Status: (Passed) 2022-03-10 - Assigned Pa 26'22 With Immediate Effect [HB4978 Detail]
Download: Michigan-2021-HB4978-Chaptered.html
Act No. 26
Public Acts of 2022
Approved by the Governor
March 10, 2022
Filed with the Secretary of State
March 10, 2022
EFFECTIVE DATE: March 10, 2022
state of michigan
101st Legislature
Regular session of 2022
Introduced by Reps. Markkanen, Cambensy, Whitsett and LaFave
ENROLLED HOUSE BILL No. 4978
AN ACT to amend 1980 PA 119, entitled “An act to prescribe a privilege tax for the use of public roads and highways of this state by motor carriers by imposing a specific tax upon the use of motor fuel within this state; to provide for certain credits against this tax and certain mechanisms for paying, collecting, and enforcing this tax; to provide for the licensing of motor carriers and for exemptions from licensure; to require the keeping and providing for the examination of certain reports; to provide review procedures for the assessment of the tax and revocation of a license; to impose certain duties upon and confer certain powers to certain state departments and agencies; to prescribe certain penalties for the violation of this act; and to make appropriations,” by amending section 3 (MCL 207.213).
The People of the State of Michigan enact:
Sec. 3. (1) This act does not apply to any of the following:
(a) A commercial motor vehicle operated and owned by this state, a political subdivision of this state, or the federal government.
(b) A commercial motor vehicle owned by, or leased and operated by, a nonprofit private, parochial, or denominational, school, college, or university, or a public school, college, or university.
(c) A qualified commercial motor vehicle owned by, or leased and operated by, a motor carrier to the extent that the motor carrier is exempt from the requirements of this act under a qualified fuel tax reciprocity agreement as that term is defined in section 3 of 1960 PA 124, MCL 3.163.
(2) The international fuel tax agreement does not apply to a qualified commercial motor vehicle described in subsection (1)(c).
Enacting section 1. This amendatory act does not take effect unless House Bill No. 4977 of the 101st Legislature is enacted into law.
This act is ordered to take immediate effect.
Clerk of the House of Representatives
Secretary of the Senate
Approved___________________________________________
____________________________________________________
Governor