Sec. 32. If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax. To obtain a refund, the person shall comply with the requirements set forth in section 48.
Mich. Comp. Laws § 207.1032
Use of motor fuel for nontaxable purpose; refund
Applied in 3 court decisions — leading case 282 Mich. App. 492 - Autoalliance International, Inc v. Department of Treasury (2009)
Most recently applied in 282 Mich. App. 492 - Autoalliance International, Inc v. Department of Treasury (February 2009)
2000, Act 403, Eff
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.