MI HB5572

Requires alternative fuel commercial users to file monthly reports with the department by the 20th of each month detailing gallons or gallon equivalents of alternative fuel used in the preceding calendar month, effective January 1, 2017.

Allows alternative fuel commercial users to report and pay tax on compressed natural gas using a gallon equivalent of 6.384 pounds or 142.78 cubic feet at specified conditions if the filling station is owned/leased by the user, located at their place of business, and unavailable for public use.

Excludes motor vehicles subject to the international fuel tax agreement, required to have motor carrier decals, or operated under trip permits from the compressed natural gas gallon equivalent reporting method.

Requires persons other than alternative fuel dealers or commercial users to file quarterly reports by the 20th day following each quarter end and pay full tax owed on alternative fuel used starting January 1, 2018.

Effective date is January 1, 2017, with the act ordered to take immediate effect upon approval.