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CRC Column

 

 MOTOR CARRIER SINGLE STATE REGISTRATION TAX

LEGAL CITATION:

M.C.L. 478.1-478.7; 1933 PA 254.

YEAR ADOPTED: 1933

BASIS OF TAX: Privilege of using highways.

MEASURE OF TAX (BASE): Vehicles operated on highways by common and contract carriers.

RATE: $50 per vehicle for trucks or tractors used exclusively for transporting household goods. $100 per vehicle for all others.

ADMINISTRATION: Department of Labor and Economic Growth, Public Service Commission; and Department of State Police.

REPORT AND PAYMENT: Due annually by December 1.

DISPOSITION: Michigan Transportation Fund and Truck Safety Fund.

2004-05 COLLECTIONS: $3,932,000

 

 

 

 

 

 

Last Updated January 2, 2007