Mich. Admin. Code R 207.125 — Deduction allowed for full credit or refund arising from

cancellation of charge for transaction.
Rule 5. (1) The department shall allow a deduction on the return for a credit or
refund issued by a person engaged in the business of providing an airport parking
facility to a customer for a cancellation of the charge for the transaction only w hen the
person engaged in the business of providing an airport parking facility gives a
credit or refund for the full amount of the charge for the transaction and the
reimbursement of the excise tax.
(2) The department shall not a llow a deduction for a partial credit or partial
refund of the charge for the transaction and reimbursement of the excise tax.