Michigan is now collecting
the full diesel fuel tax at the time of purchase. The new
rule went into effect April 1, 2003.
There is no longer
a 6-cent per gallon fuel tax discount at the pump. The
Michigan surcharge on the IFTA return has been eliminated
on the quarterly report beginning with the file period
ending June 2003.
In addition, you will
no longer need to file the Supplemental Motor Carrier Tax
Report (Form 3240). Credit for tax paid on diesel fuel
used in non-highway equipment and formerly taken on the
supplemental report can be taken on a Claim for Refund
of Motor Fuel Tax (Form 680-2).
If you have claimed
a credit for non-highway use of fuel on a supplemental
report within the last year, you will automatically receive
a pre-identified refund claim form and instructions in
a separate mailing.
If you do not receive
a refund claim form and find you need one, please call
(517) 636-4600. You can also call that number if you have
additional questions, or write the Michigan Department
of Treasury, Customer Contact Division, Special Taxes Section,
Lansing, MI, 48922, or visit our Web site at www.michigan.gov/treasury.