Mich. Comp. Laws § 207.1039

Current through Public Act 185 of the 2024 Legislative Session

Section 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.

MCL 207.1039

Amended by 2006, Act 277, s 3, eff. 1/1/2004.

2000, Act 403, Eff. 4/1/2001.

Enacting section 1 of 2006, Act 277, states, "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."