MI HB5971

Eliminates the automatic annual motor fuel tax adjustment mechanism that was set to begin January 1, 2022, which would have increased the tax rate based on inflation (capped at 5% annually).

Removes provisions requiring the Department of Treasury to publish notice of tax rate changes 30 days before the effective date and establishes that tax rate determinations are presumed correct unless clearly erroneous.

Maintains the fixed motor fuel tax rates of 26.3 cents per gallon for gasoline and 26.3 cents per gallon for diesel fuel beginning January 1, 2017, with no further automatic adjustments.

Makes technical revisions to definitions in the Motor Fuel Tax Act, including removing a definition of "consumer price index" and "inflation rate" that are no longer needed without the automatic adjustment mechanism.

Changes technical language throughout the statute from mandatory form ("shall") to permissive or descriptive form ("is," "must," "if"), modernizing statutory language without substantive policy changes.