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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| MOTOR CARRIER FUEL |
LEGAL CITATION: |
M.C.L. 207.211 et seq.; 1980 PA 119; Sec. 9, Art. IX, state Constitution. |
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| YEAR ADOPTED: |
1980 |
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| BASIS OF TAX: |
Privilege of using Michigan highways. Tax applies to interstate motor carriers only. Intrastate motor carriers are subject to the Motor Fuel Tax. |
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| MEASURE OF TAX (BASE): |
Motor fuel consumed in operating vehicles on public highways in Michigan. |
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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: |
Michigan Department of Treasury. |
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| REPORT AND PAYMENT: |
Last day of month quarterly. |
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| DISPOSITION: |
Michigan Transportation Fund (See Gasoline Tax). |
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| 2004-05 COLLECTIONS: |
$27,828,000 |
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Historic Michigan Motor Fuel Tax Revenue
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Last Updated January 10, 2007
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