Section 207.1008 - Tax on motor fuel; rates; collection or payment; exception; manner and time; imposition of rate on net gallons; legislative intent; bills of lading and invoices; identification of blended product and correct fuel product code; terminal operator license; requirements; notice; presumption(1) Except as otherwise provided in this act and subject to the exemptions provided for in this act, tax is imposed on motor fuel imported into or sold, delivered, or used in this state at the following rates: (a) Except as otherwise provided in subdivision (c), as follows: (i) Through December 31, 2016, 19 cents per gallon on gasoline.(ii) Beginning January 1, 2017, 26.3 cents per gallon on gasoline.(b) Except as otherwise provided in subdivision (c), as follows:(i) Through December 31, 2016, 15 cents per gallon on diesel fuel.(ii) Beginning January 1, 2017, 26.3 cents per gallon on diesel fuel.(c) Beginning with the rate effective on January 1, 2022 and January 1 of each year thereafter, the department shall determine a cents-per-gallon rate on motor fuel that shall be derived by multiplying the cents-per-gallon rate in effect during the immediately preceding calendar year by 1 plus the lesser of 0.05 or the inflation rate and rounding up the product to the nearest 1/10 of a cent.(2) Tax shall not be imposed under this section on motor fuel that is in the bulk transfer/terminal system.(3) The collection, payment, and remittance of the tax imposed by this section shall be accomplished in the manner and at the time provided for in this act.(4) Tax is also imposed at the rate described in subsection (1) on net gallons of motor fuel, including transmix, lost or unaccounted for, at each terminal in this state. The tax shall be measured annually and shall apply to the net gallons of motor fuel lost or unaccounted for that are in excess of 1/2 of 1% of all net gallons of fuel removed from the terminal across the rack or in bulk.(5) It is the intent of this act: (a) To require persons who operate a motor vehicle on the public roads or highways of this state to pay for the privilege of using those roads or highways.(b) To impose on suppliers a requirement to collect and remit the tax imposed by this act at the time of removal of motor fuel unless otherwise specifically provided in this act.(c) To allow persons who pay the tax imposed by this act and who use the fuel for a nontaxable purpose to seek a refund or claim a deduction as provided in this act.(d) That the tax imposed by this act be collected and paid at those times, in the manner, and by those persons specified in this act.(6) Bills of lading and invoices shall identify the blended product and the correct fuel product code. The motor fuel tax rate for each product shall be listed separately on each invoice. Licensees shall report the correct fuel product code for the blended product as required by the department. When fuel is blended below the terminal rack, new bills of lading and invoices shall be generated and submitted to the department upon request. All bills of lading and invoices shall meet the requirements provided under this act.(7) Notwithstanding any other provision of this act, a facility in this state that produces motor fuel and distributes the fuel from a rack for purposes of this act is a terminal, shall obtain a terminal operator license, and shall comply with all terminal operator reporting requirements under this act. A position holder in a facility shall be licensed as a supplier and shall comply with all supplier requirements under this act.(8) Beginning with the rate in effect on January 1, 2022 and January 1 of each year thereafter, the department shall publish notice of the tax rate under this section not later than 30 days before the effective date of the rate.(9) A determination by the department of the consumer price index, the inflation rate, or the tax rate under this section is presumed correct and shall not be set aside unless an administrative tribunal or a court of competent jurisdiction finds the department's determination to be clearly erroneous.Amended by 2015, Act 176,s 3, eff. 1/1/2017.Amended by 2006, Act 268, s 1, eff. 9/1/2006.2000, Act 403, Eff. 4/1/2001 ;--Am. 2002, Act 668, Eff. 4/1/2003.The amendment of this section by 2014, Act 468,s 5, did not take effect because House Joint Resolution UU of the 97th Legislature was not approved by the voters at the May 5, 2015, special election.