Michigan Compiled Laws — Tax Chapters 205-208, 211

MCL 207.1039 — Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose

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.

Last amended: History: 2000, Act 403 , Eff. Apr. 1, 2001 ;-- Am. 2006, Act 277 , Eff. Jan. 1, 2004 Compiler's Notes: Enacting section 1 of Act 277 of 2006 provides:"Enacting section 1. This amendatory act shall be retroactively applied to January 1, 2004 but shall not authorize refunds other than to an end user for taxes previously paid."

Source: official text