STATE OF MICHIGAN

94TH LEGISLATURE

REGULAR SESSION OF 2008

Introduced by Reps. Bieda, Schuitmaker, Condino, Stahl, Huizenga, Tobocman, Accavitti, Hildenbrand,

Proos, Shaffer, Elsenheimer, DeRoche and Johnson

ENROLLED HOUSE BILL No. 5582

AN ACT to amend 1945 PA 327, entitled “An act relating to aeronautics in this state; providing for the development

and regulation thereof; creating a state aeronautics commission; prescribing powers and duties; providing for the

licensing, or registration, or supervision and control of all aircraft, airports and landing fields, schools of aviation, flying

clubs, airmen, aviation instructors, airport managers, manufacturers, dealers, and commercial operation in intrastate

commerce; providing for rules pertaining thereto; prescribing a privilege tax for the use of the aeronautical facilities on

the lands and waters of this state; providing for the acquisition, development, and operation of airports, landing fields,

and other aeronautical facilities by the state, by political subdivisions, or by public airport authorities; providing for the

incorporation of public airport authorities and providing for the powers, duties, and obligations of public airport

authorities; providing for the transfer of airport management to public airport authorities, including the transfer of

airport liabilities, employees, and operational jurisdiction; providing jurisdiction of crimes, torts, and contracts;

providing police powers for those entrusted to enforce this act; providing for civil liability of owners, operators, and

others; making hunting from aircraft unlawful; providing for repair station operators lien; providing for appeals from

rules or orders issued by the commission; providing for the transfer from the Michigan board of aeronautics to the

aeronautics commission all properties and funds held by the board of aeronautics; providing for a state aeronautics fund

and making an appropriation therefor; prescribing penalties; and making uniform the law with reference to state

development and regulation of aeronautics,” by amending section 203 (MCL 259.203), as amended by 2000 PA 404.

The People of the State of Michigan enact:

Sec. 203. (1) There is hereby imposed a privilege tax of 3 cents per gallon on all fuel sold or used in producing or

generating power for propelling aircraft using the aeronautical facilities on the lands and waters of this state. The tax

shall be collected and remitted in the same manner and method and at the same time as prescribed by law for the

collection of the gasoline tax imposed on all gasoline used in producing or generating power for propelling motor

vehicles used upon the public highways of this state under the motor fuel tax act, 2000 PA 403, MCL 207.1001 to

207.1170. A refund of 1-1/2 cents per gallon shall be made to airline operators who show proof within 6 months after

purchase that they are operating interstate on scheduled operations.

(2) If a person required to register with the department of treasury under section 94 of the motor fuel tax act, 2000

PA 403, MCL 207.1094, is not registered, the person shall not purchase fuel under this act at the rate imposed by

subsection (1), but shall pay the applicable rate imposed on motor fuel by section 8 of the motor fuel tax act, 2000

PA 403, MCL 207.1008.

(15)

Act No. 25

Public Acts of 2008

Approved by the Governor

March 13, 2008

Filed with the Secretary of State

March 13, 2008

EFFECTIVE DATE: May 12, 2008

ATTACHMENT 12
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(3) The tax imposed under subsection (1) is not imposed on aviation fuel if the purchaser has certified in writing to

the seller that the aviation fuel is being purchased solely for the purpose of formulating leaded racing fuel as that term

is defined in section 4 of the motor fuel tax act, 2000 PA 403, MCL 207.1004. Aviation fuel qualifying under this

subsection shall be identified on shipping papers and invoices as “aviation fuel exempt for LRF”.

Enacting section 1. This amendatory act takes effect 60 days after the date it is enacted into law.

Enacting section 2. This amendatory act does not take effect unless House Bill No. 5583 of the 94th Legislature is

enacted into law.

This act is ordered to take immediate effect.

Clerk of the House of Representatives

Secretary of the Senate

Approved

Governor