 |  |  |  |  |
Motor Fuel
Highlights

 |
 |
What You Need To Know
• Inventory Tax for Biodiesel and Ethanol BlendsEffective January 1, 2008 the fuel tax rate for undyed diesel fuel containing at least 5% biodiesel is increased to 15 cents per gallon and the fuel tax rate for gasoline containing at least 70% ethanol is increased to 19 cents per gallon. An inventory must be taken on December 31, 2007 and an Alternative Fuels Inventory report is due by January 22, 2008. | • Michigan Fuel Product Codes - Effective September 2006 | • Michigan Terminal Control Numbers | • Motor Fuel Act FAQs | • Motor Fuel, IFTA/Motor Carrier Notices | • Michigan Licensed Suppliers and Aviation Fuel Registrants | • Licensed Bonded Importers Enclosed are pre-identified quarterly importer returns and schedules for
quarters ending June, September and December 2001. | • Service Interruption and Import Verification Numbers Customers impacted by Service Interruption and Import Verification Number requirements under Public Act 403 of 2000, must call our toll-free number, 1-888-213-0676, to obtain an authorization number for statutory compliance. | • Motor Fuel Act Key Definitions | • Motor Fuel Bonding Requirements All new licensees and/or accounts that are currently bonded may be required to submit a surety bond on an annual basis as a condition of maintaining their Motor Fuel Tax License or Eligible Purchaser Agreements. Bond requirements may be subject to an annual review and your bond amount may change based on the review. | • Disclosure of Tax Information (confidentiality of tax information) | • Severance Tax The Michigan Severance Tax Act, MCL 205.302(l), requires every corporation, association, person, common carrier, pipe line company or common purchaser who receives, purchases or transports severed oil or gas to make a report on or before the 25th day of each month showing the amount of oil and gas received, purchased, stored or transported during the preceding month. | • Motor Fuel Tax Refund PA Act 403 of 2000 took
effect April 1, 2001. |
| |

 |
Filing Deadlines
If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day shall be considered the due date
|
|
Due Date
|
|
First Quarter
|
April 30th
|
|
Second Quarter
|
July 31st
|
|
Third Quarter
|
October 31st
|
|
Fourth Quarter
|
January 31st
|
|
| |

 |
Most Commonly Used Forms

 |
Other Helpful Information

 |