MI HB5493

Amends Michigan's motor carrier fuel tax law to include gasoline in addition to diesel fuel starting October 1, 2015, expanding the types of fuel subject to the road tax on qualified commercial motor vehicles.

Establishes an 18-month limitation period for filing refund claims related to motor fuel or alternative fuel taxes, measured from the date the fuel was purchased.

Aligns motor carrier fuel tax rates with rates established under the Motor Fuel Tax Act for both motor fuel and alternative fuel, with rates adjustable annually beginning October 1, 2015.

Clarifies provisions for lessor and lessee liability for fuel taxes on leased commercial motor vehicles, with requirements for maintaining copies of valid international fuel tax agreement registrations.

Takes effect October 1, 2015, contingent upon passage of House Joint Resolution UU as part of the state constitution.