Sec. 39. An end user may seek a refund for tax paid under this act on motor fuel or leaded racing fuel used in an implement of husbandry or otherwise used for a nonhighway purpose not otherwise expressly exempted under this act. However, a person shall not seek and is not eligible for a refund for tax paid on gasoline or leaded racing fuel used in a snowmobile, off-road vehicle, or vessel as defined in the natural resources and environmental protection act, 1994 PA 451, MCL 324.101 to 324.90106.
Mich. Comp. Laws § 207.1039
Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose
Applied in 4 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.