MI SB0862

Increases the motor carrier road tax rate from 15 cents per gallon to 19 cents per gallon on motor fuel consumed on Michigan public roads and highways, effective January 1, 2010.

Removes the reduced tax rate of 12 cents per gallon previously available for diesel fuel containing at least 5% biodiesel, eliminating the biodiesel fuel incentive provision.

Maintains quarterly tax return filing requirements (due by last day of January, April, July, and October) for licensed motor carriers operating qualified commercial motor vehicles.

Retains the calculation method for taxable fuel consumption based on Michigan miles traveled divided by average miles per gallon, with a presumption of 1 gallon consumed per 4 miles traveled if records are unavailable.

Applies international fuel tax agreement member jurisdiction definitions for taxable motor fuels and rates to motor carriers operating in interstate commerce.