MI HB4976

Levies a specific tax on interstate motor carriers for using or consuming motor fuel and alternative fuel in qualified commercial motor vehicles in Michigan.

Imposes tax at a rate equal to 6% of the statewide average retail price of motor fuel (diesel or gasoline), rounded down to the nearest 1/10 of a cent, determined and certified quarterly by the department.

For alternative fuel, imposes tax at 6% of the average retail price of that fuel type, with the department authorized to use regional or nationwide pricing if statewide data is unavailable.

Allows interstate motor carriers to claim a 6% credit on motor fuel and alternative fuel purchased in Michigan when filed under the international fuel tax agreement.

Exempts interstate motor carriers from this tax to the extent they are exempt under a qualified fuel tax reciprocity agreement as defined in 1960 PA 124.