Mich. Const. art. IX, § 9

Use of specific taxes on fuels for transportation purposes; authorization of indebtednessandissuanceofobligations. Sec. 9. All specific taxes, except general sales and use taxes and regulatory fees, imposed directly or indirectly on fuels sold or used to propel motor vehicles upon highways and to propel aircraft and on registered motor vehicles and aircraft shall, after the payment of necessary collection expenses, be used exclusively for transportation purposes as set forth in thissection. Not less than 90 percent of the specific taxes, except general sales and use taxes and regulatory fees, imposed directly or indirectly on fuels sold or used to propel motor vehicles uponhighwaysandonregisteredmotorvehiclesshall,afterthepaymentofnecessarycollection expenses, be used exclusively for the transportation purposes of planning, administering, constructing, reconstructing, financing, and maintaining state, county, city, and village roads, streets,andbridgesdesignedprimarilyfortheuseofmotorvehiclesusingtires,andreasonable appurtenancestothosestate,county,city,andvillageroads,streets,andbridges. The balance, if any, of the specific taxes, except general sales and use taxes and regulatory fees,imposeddirectlyorindirectlyonfuelssoldorusedtopropelmotorvehiclesuponhighways andonregisteredmotorvehicles,afterthepaymentofnecessarycollectionexpenses;100percent ofthespecifictaxes,exceptgeneralsalesandusetaxesandregulatoryfees,imposeddirectlyor indirectlyonfuelssoldorusedtopropelaircraftandonregisteredaircraft,afterthepayment of necessary collection expenses; and not more than 25 percent of the general sales taxes, imposeddirectlyorindirectlyonfuelssoldtopropelmotorvehiclesuponhighways,onthesale of motor vehicles, and on the sale of the parts and accessories of motor vehicles, after the payment of necessary collection expenses; shall be used exclusively for the transportation purposesofcomprehensivetransportationpurposesasdefinedbylaw lection expenses; and not more than 25 percent of the general sales taxes, imposeddirectlyorindirectlyonfuelssoldtopropelmotorvehiclesuponhighways,onthesale of motor vehicles, and on the sale of the parts and accessories of motor vehicles, after the payment of necessary collection expenses; shall be used exclusively for the transportation purposesofcomprehensivetransportationpurposesasdefinedbylaw. Thelegislaturemayauthorizetheincurrenceofindebtednessandtheissuanceofobligations pledgingthetaxesallocatedorauthorizedtobeallocatedbythissection,whichobligationsshall notbeconstruedtobeevidencesofstateindebtednessunderthisconstitution. History: Const.1963,Art.IX,§9,Eff.Jan.1,1964;—Am.H.J.R.F,approvedNov.7,1978,Eff.Dec.23,1978. FormerConstitution: SeeConst.1908,Art.X,§22.