2006 House Bill 6031 / Public Act 449

Clarify leased truck diesel tax liability

Introduced in the House

May 4, 2006

Introduced by Rep. Kevin Green (R-77)

To eliminate the joint and several liability provision of the motor fuels tax law, which makes the owner of a leased truck liable for the unpaid diesel tax of a person who leases the truck.

Referred to the Committee on Transportation

June 20, 2006

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

June 27, 2006

Substitute offered

To replace the previous version of the bill with one that does not eliminate joint and several liability, but instead eliminates the sunset on a provision that relieves a nonresponsible party from liability for taxes due under if the lease contract defines who is responsible.

The substitute passed by voice vote

June 29, 2006

Passed in the House 105 to 0 (details)

To eliminate the sunset on a provision that relieves a nonresponsible party in a commercial vehicle lease agreement from liability for taxes due under the motor fuels tax law, if the lease contract defines who is responsible for the tax.

Received in the Senate

July 26, 2006

Referred to the Committee on Transportation

Sept. 13, 2006

Reported without amendment

With the recommendation that the substitute (S-1) be adopted and that the bill then pass.

Sept. 14, 2006

Substitute offered

To replace the previous version of the bill with one that revises details but does not change the substance of the bill as previously described.

The substitute passed by voice vote

Sept. 19, 2006

Passed in the Senate 37 to 0 (details)

To eliminate the sunset on a provision that relieves a nonresponsible party in a commercial vehicle lease agreement from liability for taxes due under the motor fuels tax law, if the lease contract defines who is responsible for the tax.

Received in the House

Sept. 19, 2006

Nov. 29, 2006

Passed in the House 109 to 0 (details)

To concur with the Senate-passed version of the bill.

Signed by Gov. Jennifer Granholm

Dec. 14, 2006