Act No. 219 Public Acts of 2024 Approved by the Governor January 17, 2025 Filed with the Secretary of State January 17, 2025 EFFECTIVE DATE: April 2, 2025 state of michigan 102nd Legislature Regular session of 2024 Introduced by Rep. Hill ENROLLED HOUSE BILL No. 5747 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 1 (MCL 207.211), as amended by 2015 PA 178. The People of the State of Michigan enact: Sec. 1. As used in this act: (a) Alternative fuel means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151. (b) Alternative fuel dealer means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151. (c) Axle means any 2 or more load-carrying wheels mounted in a single transverse vertical plane. (d) Commissioner means the state treasurer. (e) Department means the department of treasury. (f) Gallon equivalent means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151. (g) Motor carrier means either of the following: (i) A person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province. (ii) A person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and who is licensed under the international fuel tax agreement. (h) Motor fuel means diesel fuel as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002. Beginning on January 1, 2017, motor fuel includes gasoline as that term is defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003. (i) Nonprofit private, parochial, denominational, or public school, college, or university means an elementary, secondary, or postsecondary educational facility. (j) Person means a natural person, partnership, firm, association, joint stock company, limited liability company, limited liability partnership, syndicate, or corporation, and any receiver, trustee, conservator, or officer, other than a unit of government, having jurisdiction and control of property by virtue of law or by appointment of a court. (k) Public roads or highways means a road, street, or place maintained by this state or a political subdivision of this state and generally open to use by the public as a matter of right for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel restricted for the purpose of construction, maintenance, repair, or reconstruction. (l) Qualified commercial motor vehicle, subject to subdivision (m), means a motor vehicle used, designed, or maintained for transportation of persons or property and 1 of the following: (i) Having 3 or more axles regardless of weight. (ii) Having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms. (iii) Is used in a combination of vehicles, if the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight. (m) Qualified commercial motor vehicle does not include a recreational vehicle, a road tractor, truck, or truck tractor used exclusively in this state, a road tractor, truck, or truck tractor owned by a farmer and used in connection with the farmers farming operation and not used for hire, a school bus, a bus defined and certificated under the motor bus transportation act, 1982 PA 432, MCL 474.101 to 474.139, or a bus operated by a public transit agency operating under any of the following: (i) A county, city, township, or village as provided by law, or other authority incorporated under 1963 PA 55, MCL 124.351 to 124.359. Each authority and governmental agency incorporated under 1963 PA 55, MCL 124.351 to 124.359, has the exclusive jurisdiction to determine its own contemplated routes, hours of service, estimated transit vehicle miles, costs of public transportation services, and projected capital improvements or projects within its service area. (ii) An authority incorporated under the metropolitan transportation authorities act of 1967, 1967 PA 204, MCL 124.401 to 124.426, or that operates a transportation service pursuant to an interlocal agreement under the urban cooperation act of 1967, 1967 (Ex Sess) PA 7, MCL 124.501 to 124.512. (iii) A contract entered into under 1967 (Ex Sess) PA 8, MCL 124.531 to 124.536, or 1951 PA 35, MCL 124.1 to 124.13. (iv) An authority incorporated under the public transportation authority act, 1986 PA 196, MCL 124.451 to 124.479, or a nonprofit corporation organized under the nonprofit corporation act, 1982 PA 162, MCL 450.2101 to 450.3192, that provides transportation services. (v) An authority financing public improvements to transportation systems under the revenue bond act of 1933, 1933 PA 94, MCL 141.101 to 141.140. (n) Qualified commercial motor vehicle includes a vehicle operated on a public road or highway owned by a farmer and used in connection with the farmers farming operation if the vehicle bears out of state registration plates of a state that does not give similar treatment to vehicles from this state. Enacting section 1. This amendatory act does not take effect unless House Bill No. 5379 of the 102nd Legislature is enacted into law. Clerk of the House of Representatives Secretary of the Senate Approved___________________________________________ ____________________________________________________ Governor
Act No. 219
Public Acts of 2024
Approved by the Governor
January 17, 2025
Filed with the Secretary of State
January 17, 2025
EFFECTIVE DATE: April 2, 2025
state of michigan
102nd Legislature
Regular session of 2024
Introduced by Rep. Hill
ENROLLED HOUSE BILL No. 5747
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 1 (MCL 207.211), as amended by 2015 PA 178.
The People of the State of Michigan enact:
Sec. 1. As used in this act:
(a) Alternative fuel means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(b) Alternative fuel dealer means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(c) Axle means any 2 or more load-carrying wheels mounted in a single transverse vertical plane.
(d) Commissioner means the state treasurer.
(e) Department means the department of treasury.
(f) Gallon equivalent means that term as defined in section 151 of the motor fuel tax act, 2000 PA 403, MCL 207.1151.
(g) Motor carrier means either of the following:
(i) A person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province.
(ii) A person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and who is licensed under the international fuel tax agreement.
(h) Motor fuel means diesel fuel as defined in section 2 of the motor fuel tax act, 2000 PA 403, MCL 207.1002. Beginning on January 1, 2017, motor fuel includes gasoline as that term is defined in section 3 of the motor fuel tax act, 2000 PA 403, MCL 207.1003.
(i) Nonprofit private, parochial, denominational, or public school, college, or university means an elementary, secondary, or postsecondary educational facility.
(j) Person means a natural person, partnership, firm, association, joint stock company, limited liability company, limited liability partnership, syndicate, or corporation, and any receiver, trustee, conservator, or officer, other than a unit of government, having jurisdiction and control of property by virtue of law or by appointment of a court.
(k) Public roads or highways means a road, street, or place maintained by this state or a political subdivision of this state and generally open to use by the public as a matter of right for the purpose of vehicular travel, notwithstanding that they may be temporarily closed or travel restricted for the purpose of construction, maintenance, repair, or reconstruction.
(l) Qualified commercial motor vehicle, subject to subdivision (m), means a motor vehicle used, designed, or maintained for transportation of persons or property and 1 of the following:
(i) Having 3 or more axles regardless of weight.
(ii) Having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms.
(iii) Is used in a combination of vehicles, if the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
(m) Qualified commercial motor vehicle does not include a recreational vehicle, a road tractor, truck, or truck tractor used exclusively in this state, a road tractor, truck, or truck tractor owned by a farmer and used in connection with the farmers farming operation and not used for hire, a school bus, a bus defined and certificated under the motor bus transportation act, 1982 PA 432, MCL 474.101 to 474.139, or a bus operated by a public transit agency operating under any of the following:
(i) A county, city, township, or village as provided by law, or other authority incorporated under 1963 PA 55, MCL 124.351 to 124.359. Each authority and governmental agency incorporated under 1963 PA 55, MCL 124.351 to 124.359, has the exclusive jurisdiction to determine its own contemplated routes, hours of service, estimated transit vehicle miles, costs of public transportation services, and projected capital improvements or projects within its service area.
(ii) An authority incorporated under the metropolitan transportation authorities act of 1967, 1967 PA 204, MCL 124.401 to 124.426, or that operates a transportation service pursuant to an interlocal agreement under the urban cooperation act of 1967, 1967 (Ex Sess) PA 7, MCL 124.501 to 124.512.
(iii) A contract entered into under 1967 (Ex Sess) PA 8, MCL 124.531 to 124.536, or 1951 PA 35, MCL 124.1 to 124.13.
(iv) An authority incorporated under the public transportation authority act, 1986 PA 196, MCL 124.451 to 124.479, or a nonprofit corporation organized under the nonprofit corporation act, 1982 PA 162, MCL 450.2101 to 450.3192, that provides transportation services.
(v) An authority financing public improvements to transportation systems under the revenue bond act of 1933, 1933 PA 94, MCL 141.101 to 141.140.
(n) Qualified commercial motor vehicle includes a vehicle operated on a public road or highway owned by a farmer and used in connection with the farmers farming operation if the vehicle bears out of state registration plates of a state that does not give similar treatment to vehicles from this state.
Enacting section 1. This amendatory act does not take effect unless House Bill No. 5379 of the 102nd Legislature is enacted into law.
Clerk of the House of Representatives
Secretary of the Senate
Approved___________________________________________
____________________________________________________
Governor