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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| LIQUEFIED PETROLEUM GAS |
LEGAL CITATION: |
M.C.L. 207.1151 et seq.; 2000 PA 403; Sec. 9, Art. IX, state Constitution. |
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| YEAR ADOPTED: |
1953 The Gasoline Tax (1925 PA 150), the Diesel Fuel Tax (1951 PA 54), and the Liquefied Petroleum Gas Tax (1953 PA 147) were recodified by the Motor Fuel Tax Act, 2000 PA 403. |
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| BASIS OF TAX: |
Privilege of using highways. |
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| MEASURE OF TAX (BASE): |
Liquefied petroleum gas sold or used in operating vehicles on public highways.
Refund of tax on gasoline purchased for
- a purpose other than operation of a vehicle on public highways;
- vehicles owned by state or federal government;
- vehicles owned or leased and operated by units of local government.
- five or more person capacity vehicles operated under a municipal franchise.
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| RATE: |
15 cents per gallon, except 12 cents per gallon on diesel that contains at least 5% biodiesel. The reduced rate is effective until September 1, 2016, or until the cumulative tax revenue difference for gasoline containing at least 70% ethanol and diesel fuel containing at least 5% biodiesel taxed at 12 cents per gallon compared to what would have been collected at the 19 and 15 cents per gallon rates is greater than $2.5 million, whichever is sooner. |
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| ADMINISTRATION: |
Department of Treasury. |
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| REPORT AND PAYMENT: |
Quarterly, by 20th of each month following the close of the calendar quarter. |
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| DISPOSITION: |
Michigan Transportation Fund. |
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| 2004-05 COLLECTIONS: |
$526,000 |
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| 2004-05 COLLECTIONS/UNIT: |
$35,067 per 1 cent. |
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Historic Michigan Motor Fuel Tax Revenue
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Last Updated January 10, 2007
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