Sec. 43. A licensed exporter may claim a deduction for tax paid under this act on motor fuel that was placed into storage in this state and was subsequently exported by transport truck or tank wagon by or on behalf of a licensed exporter if both of the following requirements are met: (a) Proof of export is available in the form of a destination state shipping paper that was acquired by a licensed exporter. (b) The motor fuel is fuel as to which the tax imposed by this act had previously been paid or accrued.
Mich. Comp. Laws § 207.1043
Tax deduction for stored motor fuel exported by transport truck
Applied in 1 court decision — leading case 268 Mich. App. 528 - Daimlerchrysler Corp. v. Department of Treasury (2006)
Most recently applied in 268 Mich. App. 528 - Daimlerchrysler Corp. v. Department of Treasury (January 2006)
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.