Current through Public Act 171 of the 2024 Legislative Session
Section 3.163 - Authority of board to make reciprocal agreements and compacts; sole authority of department of treasury to make qualified fuel tax reciprocity agreements; definitionsNotwithstanding any other provision of law to the contrary, both of the following apply:
(a) Except as otherwise provided in subsection (b), the board may enter into reciprocal compacts, agreements, or arrangements that the board considers proper or expedient and in the interests of the people of this state, with the proper authorities of other jurisdictions, either individually or with a group of jurisdictions, concerning the fees, charges, taxation, operation, and regulation of trucks, tractors, trailers, automobiles, buses, and all other automotive equipment engaged in international, interstate, or intrastate commerce on the public highways.(b) Beginning on the effective date of the amendatory act that added this subdivision, the department of treasury may enter into qualified fuel tax reciprocity agreements that the department of treasury considers proper or expedient and in the interests of the people of this state, with the proper authorities of other jurisdictions, either individually or with a group of jurisdictions. The department of treasury has the sole authority to enter into qualified fuel tax reciprocity agreements. As used in this subdivision:(i) "Jurisdiction" means other states of the United States that share a common border with this state and are members of the international fuel tax agreement.(ii) "International fuel tax agreement" means the agreement described in section 2a of the motor carrier fuel tax act, 1980 PA 119, MCL 207.212a.(iii) "Motor carrier" means a person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state.(iv) "Qualified commercial motor vehicle" means a motor vehicle used, designed, or maintained for transportation of persons or property and 1 of the following: (A) Having 3 or more axles regardless of weight.(B) Having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 12,000 kilograms.(C) Is used in a combination of vehicles, if the weight of that combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle or registered gross vehicle weight.(v) "Qualified fuel tax reciprocity agreement" means a compact, agreement, or arrangement that, in exchange for reciprocal treatment for a motor carrier, or a class or category of motor carrier, from this state in another jurisdiction, allows a motor carrier, or a class or category of motor carrier, from the other jurisdiction to operate or cause to be operated a qualified commercial motor vehicle on a public highway in this state for the purpose of carrying raw forest products to a sawmill or factory within 30 air miles of the border of this state without doing any of the following: (A) Carrying, obtaining, or displaying a license, decal, permit, or other credentials otherwise required by the international fuel tax agreement or the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234.(B) Paying, reporting, or filing returns for taxes imposed by or subject to the international fuel tax agreement, the motor carrier fuel tax act, 1980 PA 119, MCL 207.211 to 207.234, or section 5 of the streamlined sales and use tax revenue equalization act, 2004 PA 175, MCL 205.175.(vi) "Raw forest products" means logs, pilings, posts, poles, cordwood products, wood chips, sawdust, pulpwood, intermediary lumber, fuel wood, and Christmas trees, that are not altered by a manufacturing process off the land, sawmill, or factory from which they are taken and are not finished products suitable for sale at retail.Amended by 2022, Act 25,s 2, eff. 3/10/2022.1960, Act 124, Imd. Eff. 4/26/1960.