Taxes - Motor Fuel

Michigan.gov Home	Taxes Home \| FAQ \| Site Map \| Contact Treasury \| Forms \| Online Services

Printer Friendly Text Only Version

Motor Fuel Tax Information

Highlights
>	Motor Fuel E-Filing
>	Fuel Diversion and Registration Requirements Effective July 1, 2006
>	ListServ: is a system that makes it possible to create, manage and control electronic "mailing lists". By joining, you can expect to receive periodic updates of Motor Fuel Tax information sent directly to your valid email address. Join the ListServ.

List of Topics

> What You Need To Know	> Most Commonly Used Forms
> Filing Deadlines	> Other Helpful Information

E-file transactions are secure, confidential and processed in less than half the time of paper.

What You Need To Know

>	Inventory Tax for Biodiesel and Ethanol Blends - Effective 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
>	Amendment to Motor Fuel Tax Act - Effective July 1, 2006
>	Motor Fuel Act FAQ's
>	Motor Fuel Notices
>	Michigan Licensed Suppliers and Aviation Fuel Registrants
>	Licensed Bonded Importers
>	Service Interruption and Import Verification Numbers
>	Motor Fuel Act Key Definitions
>	Motor Fuel Bonding Requirements: All new licensees and/or accounts that are currently bonded will 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.
>	Severance Tax
>	Disclosure of Tax Information (confidentiality of tax information)
>	Motor Fuel Tax Refund

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

Filer	Due Date
Monthly	On or before the 20^th day of the month following the end of the report period
Quarterly	On the 20^th day of the month following the end of the report period
Annual	On the 25^th day of February following the close of the report period.
Electronic Funds Transfer (EFT) Debit/Credit	On the 20^th day of the month following the end of the report period.
Severance Tax	On the 25^th of the month following the end of the report period.

Most Commonly Used Forms

>	Motor Fuel Tax License Application (3712)
>	Eligible Purchaser Application to Defer Payment (3739)
>	Eligible Purchaser Surety Bond (3859)
>	Motor Fuel/Motor Carrier Tobacco Surety Bond (702)
>	Three Day Payment Voucher (3778)
>	Power of Attorney (151)
>	Notice of Change or Discontinuance (163)
>	Motor Fuel Forms
>	Search For Tax Forms

Other Helpful Information

>	Business Taxes
>	Legal (Revenue Administrative Bulletins, Directives, Court Cases)
>	Frequently Asked Questions (FAQ)
>	Estimate The Penalty and Interest Owed For Late Payment
>	Taxpayer Bill of Rights
>	Contact Treasury
>	State Tax Agency Web Sites (courtesy of the Federation of Tax Administrators)