2010 Michigan Compiled Laws
Chapter 207 - TAXATION
Act 403 of 2000 - MOTOR FUEL TAX ACT (207.1001 - 207.1170)
Section 207.1038 - Sale of tax-free undyed diesel fuel; deduction.
MOTOR FUEL TAX ACT (EXCERPT)Act 403 of 2000
207.1038 Sale of tax-free undyed diesel fuel; deduction.
Sec. 38.
A retail diesel dealer may claim a refund for tax paid under this act on sales of undyed diesel fuel in amounts of 100 gallons or less sold tax-free for a nontaxable purpose. If a sale of undyed diesel fuel for a nontaxable purpose exceeds 100 gallons, tax shall be charged and collected by the retail diesel dealer, and the end user may file a claim for a refund. A sale for a nontaxable purpose shall meet the invoicing requirement of the department.
History: 2000, Act 403, Eff. Apr. 1, 2001
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Am. 2002, Act 668, Eff. Apr. 1, 2003
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