Home/Michigan/Statutes/Ch. 207: TAXATION/Act 403 of 2000: MOTOR FUEL TAX ACT (207.1001-207.1170)/§ 207.1032
Michigan Statutes

§ 207.1032 — Use of motor fuel for nontaxable purpose; refund.

Michigan § 207.1032
JurisdictionMichigan
Ch. 207TAXATION
Act 403 of 2000MOTOR FUEL TAX ACT (207.1001-207.1170)

This text of Michigan § 207.1032 (Use of motor fuel for nontaxable purpose; refund.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mich. Comp. Laws § 207.1032 (2026).

Text

MOTOR FUEL TAX ACT (EXCERPT) Act 403 of 2000 207.1032 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

2000, Act 403 , Eff. Apr. 1, 2001

Nearby Sections

15
§ 207.1
State board of assessors; secretary, duties; assistants.
§ 207.10
Assessment roll; description; form; cash and taxable valuations; placement on roll.
§ 207.1001
Short title.
§ 207.1002
Definitions; A to E.
§ 207.1003
Definitions; F to I.
§ 207.1004
Definitions; K to P.
§ 207.1005
Definitions; R to S.
§ 207.1006
Definitions; T to W.
§ 207.1008
Tax on motor fuel; rates; collection or payment; exception; manner and time; imposition of rate on net gallons; legislative intent; bills of lading and invoices; identification of blended product and correct fuel product code; terminal operator license; requirements; notice; presumption.
§ 207.1010
§ 207.1010
§ 207.1012
Imposition on nonexempt end user; joint and several liability.
§ 207.1014
Tax remittance by electronic funds transfer; deduction for quantity of gas removed by supplier; payment or credit.
§ 207.1016
Tax credit by supplier in amount uncollected from purchaser; notice; rules; report; identification; limitation; additional credit; remittance.
§ 207.1020
Motor fuel blended with untaxed products or materials; tax; applicable rate; remittance.
§ 207.1022
Tax on gasoline, diesel fuel, and alternative fuel in lieu of other taxes.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Michigan § 207.1032, Counsel Stack Legal Research, https://law.counselstack.com/statute/mi/207.1032.