Use of motor fuel for nontaxable purpose; refund.
MCL 207.1032
in effect207.1032. Use of motor fuel for nontaxable purpose; refund.
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.
2000, Act 403, Eff. Apr. 1, 2001
Source: Michigan Legislature (legislature.mi.gov)URL: https://legislature.mi.gov/Laws/MCL?objectName=mcl-207-1032Fetched: 10/20/2026
