Sec. 47. A person may otherwise seek a refund for tax paid under this act on motor fuel pursuant to section 30 of 1941 PA 122, MCL 205.30. However, the claim for refund shall be filed within 18 months after the date the motor fuel was purchased.
Mich. Comp. Laws § 207.1047
Tax refund; time of filing
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.