MI HB6176

Creates exemption from use tax for aviation fuel storage, use, or consumption effective October 1, 2022, under new section 4gg.

Creates exemption from use tax for eligible fuel (any fuel subject to motor fuel tax under 2000 PA 403) effective October 1, 2022, under new section 4ii.

Limits the aviation fuel informational reporting requirement in section 6c to the period April 1, 2016 through September 30, 2022, ending the quarterly reporting obligation after that date.

Terminates the special distribution of aviation fuel use tax collections to the state aeronautics fund (35%) and qualified airport fund (65%) effective October 1, 2022, returning all collections to the general fund.

Makes technical corrections to section 21 clarifying reconciliation and adjustment procedures for aviation fuel tax distributions through fiscal year ending September 30, 2022.